Book 1

Dec 1 Issued check no 610 for December rent $ 4,500
2 Issued invoice no 940 to Debra $1,980

3 Received check for $ 5,100 from Yuenly in payment of account
5 Purchased a vehicle on account from Sunny Car Corpfpr $39,500
6 Purchased office equipment on account for Timeline Computer $4,800
6 Issued invoice no 941 to Salsa $5,680
9 Issued check no 611 for fuel expenses $800
10 Received check from Linda in payment of $4,850 invoice
10 Issued check no 612 for $360 to Sumarecon in payment of invoice
10 Issued invoice no 942 to Baltah $2,140
11 Issued check no 613 for $ 3,240 to Malino in payment of account
11 Issued check no 614 for $650 to Winona in payment of account
12 Received check from Ricky in payment of $1,980 invoice of December 2
13 Issued check no 615 to Sunny Car Corp in payment of $39,500 balance of Dec 5
16 Issued check no 616 for $40,900 for cash purchase of a vehicle
16 Cash fees earned for December 1-16 $21,700
17 Issued check no 617 for miscellaneous administrative expense, $600
18 Purchased maintenance supplies on account from Malino $1,750
19 Purchased the following on account from Aniston maintenance supplies, $1,500 ; office supplies $3
20 Issued check no 618 in payment of advertising expense $1,990
20 Used $3,600 maintenance supplies to repair delivery vehicles
23 Purchased office supplies on account from Sumarecon $440
24 Issued invoice no 943 to Linda $6,400
24 Issued check no 619 to Unicorn as a personal withdrawal $3,200
25 Issued invoice no 944 to Salsa $ 5,720
25 Received check for $4,100 from Yuenly in payment of balance
26 Issued check no 620 t0 Timeline Computer in payment of $4,800 invoice of Dec 6
30 Issued check no 621 for monthly salaries as follows: driver salaries $16,900; office salaries $7,600
31 Cash fess earned for Dec 17-31 $ 19,700
31 Issued check no 622 in payment for office supplies $310
The adjustment data are:

1. Depreciation for office equipment for deceember is $ $6,900 and for vehicle is $14,700
2. Supplies that is on hand on Dec 31 is $1,975
Then please do the 9- steps of accounting cycle + 2 optional steps which are worksheet and reversing entr
Cash payment journal
Sales journal
Sales journal
Purchases
Purchases
Sales journal
Cash Receipt
Sales journal
2 Cash Receipt
of Dec 5 Cash payment journal
Cash Receipt
Purchases
, $1,500 ; office supplies $325 Purchases
General
Purchases
Sales journal
Sales journal
Cash Receipt
e of Dec 6 Cash payment journal
900; office salaries $7,600 Cash payment journal
Cash Receipt
cle is $14,700
orksheet and reversing entries, using the excel file, as usual Please follow the excel template that we have used befo
hat we have used before.
acct no Account Name Debet Credit acct no
11 Cash $160,900 32
12 Account Receivables $14,050 33
14 Maintenance Supplies $10,850 41
15 Office Supplies $4,900 51
16 Office Equipment $28,500 52
17 Accum. Depr -Office Equipment $6,900 53
18 Vehicle $95,900 54
19 Accum. Depr - Vehicles $14,700 55
21 Account Payable $4,250 56

31 Unicorn, Capital $289,250 61
62
63
64
Account Name Debet Credit
Sandika, Drawing -
Income Summary
Fees Earned -
Driver Salaries Expense -
Maintenance Supplies Exp-
Fuel Expense -
Depreciation Expense-
Office Equipment
Depreciation Expense-
Vehicles
Office Supplies Expense

Office Salaries Expense -
Rent Expense -
Advertising Expense -
Miscellaneous Administrat-
General Journal P-23
Date Account REF Debit Credit
Dec 20 Maintenance Supplies Exp $ 3,600
Maintenance Supplies $ 3,600
Total $ 3,600 $ 3,600
CASH PAYMENT JOURNAL
POST
DATE CK No. ACCOUNT DEBITED REFF
Dec 1 610 Rent Expense ü
9 611 Fuel Expenses
10 612 Sumarecon
11 613 Malino
11 614 Winona
13 615 Sunny Car Corp.
16 616 Vehicles
Miscellaeonous
17 617
Administrative Expense
20 618 Advertising Expenses
24 619 Sandika, drawing
26 620 Timeline Computer
30 621 Driver Salaries Expense
Office Salaries Expense
31 622 Office Suplies
Total
PAYMENT JOURNAL P-24
ACCOUNT PAYABLE
OTHER ACCOUNTS (DR) (DR) CASH (CR)
$ 4,500 $ 4,500
$ 800 $ 800
$ 360 $ 360
$ 3,240 $ 3,240
$ 650 $ 650
$ 39,500 $ 39,500
$ 40,900 $ 40,900
$ 600 $ 600
$ 1,990 $ 1,990
$ 3,200 $ 3,200
$ 4,800 $ 4,800
$ 16,900 $ 16,900
$ 7,600 $ 7,600
$ 310 $ 310
$ 48,550 $ 125,350
$ 73,020
PURCHASES JOURNAL
POST
DATE ACCOUNT CREDITED
REFF
Dec 5 Sunny Car
6 Timeline Computer
18 Malino
19 Aniston
23 Summarecon
Total
PURCHASES JOURNAL
ACCOUNT PAYABLE (CR) SUPPLIES (DR)
$ 39,500
$ 4,800
$ 1,750
$ 1,825
$ 325
$ 440 $ 440
$ 48,315 $ 765
$ 1,075
P-25
OTHER ACCOUNT (DR) Amount
Vehicle $ 39,500
Office Equipment $ 4,800
$ 6,850
CASH RECEIPT JOURNAL
ACCOUNT POST OTHER ACCOUNTS ACCOUNT
DATE CREDITED REFF (CR) RECEIVABLE (CR)
Dec 10 Linda $4,850
12 Ricky $1,980
16 Fees earned $21,700
25 Yuenly $4,100
31 Fees earned $19,700
Total $10,930
p-22
CASH (DR)
$4,850
$1,980
$21,700
$4,100
$19,700
$52,330
REVENUE JOURNAL
DATE INVOICE # ACCOUNT DEBITED POST REFF
Dec 2 940 Debra
3 Yuenly
6 941 Salsa
10 942 Baltah
24 943 Linda
25 944 Salsa
Total
AL p-21
ACCOUNT RECEIVABLE (DR) FEES EARNED (CR)
$1,980
$5,100
$5,680
$2,140
$6,400
$5,720
$27,020
$16,090
Unicorn Corp
SUBSIDIARY LEDGER - ACCOUNT PAYABLE
DECEMBER 2018
Name : Sumarecon
DATE EXPLANATION REF DEBIT

DECEMBER 10 CASH PAYMENT JOURNAL P-24 $ 360
23 PURCHASES JOURNAL P-25
Name :Malino

DECEMBER, 11 CASH PAYMENT JOURNAL P-24 $ 3,240
Name : Winona

DECEMBER, 11 CASH PAYMENT JOURNAL P-24 $ 650
Name : Sunny Car Corp.

Name : Timeline Computer

Name : Aniston

DECEMBER, 19 PURCHASES JOURNAL P-25
n Corp
ACCOUNT PAYABLE
ER 2018
BALANCE
CREDIT DEBIT CREDIT
$ 360
$ 440 $ 80
BALANCE
CREDIT DEBIT CREDIT
$ 3,240
$ 1,750 $ 1,490
BALANCE
CREDIT DEBIT CREDIT
$ 650
BALANCE
CREDIT DEBIT CREDIT
$ 39,500
$ 39,500 $ -
BALANCE
CREDIT DEBIT CREDIT
$ 4,800
$ 4,800 $ -
BALANCE
CREDIT DEBIT CREDIT
$ 1,825 $ 1,825
Unicorn Corp
SUBSIDIARY LEDGER - ACCOUNT RECEIVABLE
DECEMBER 2018
Name : Linda

DECEMBER 10 CASH RECEIPT JOURNAL p-22
24 REVENUE JOURNAL p-21 6400
Name : Ricky

Name : Yuenly

Name :Debra

DECEMBER 2 REVENUE JOURNAL p-21 1980
Name :Salsa

Name : Baltah

n Corp
ACCOUNT RECEIVABLE
ER 2018
BALANCE
CREDIT DEBIT CREDIT
4850 4850
1550
BALANCE
CREDIT DEBIT CREDIT
1980 1980
BALANCE
CREDIT DEBIT CREDIT
4100 4100
1000
BALANCE
CREDIT DEBIT CREDIT
1980
BALANCE
CREDIT DEBIT CREDIT
5680
11400
BALANCE
CREDIT DEBIT CREDIT
2140
Cash
DATE EXPLANATION REF DEBIT CREDIT
Dec,201
8 1 Opening Balance P-24
1 CASH PAYMENT JOURNAL P-24 $ 4,500
9 CASH PAYMENT JOURNAL P-24 $ 800
10 CASH RECEIPT JOURNAL p-22 $ 4,850
CASH PAYMENT JOURNAL P-24 $ 7,600
Account Receivables
Dec,201
8 1 Opening Balance
2 REVENUE JOURNAL p-21 $ 1,980
Maintenance Supplies
Dec,201
8 1 Opening Balance
18 PURCHASES JOURNAL P-25 $ 1,750
20 GENERAL JOURNAL P-23 $ 3,600
Office Supplies
Dec,201
8 1 Opening Balance
19 PURCHASES JOURNAL P-25 $ 325
23 PURCHASES JOURNAL $ 440
31 General Journal P-Adjustment $ 4,000
Office Equipment
Dec,201
8 1 Opening Balance
Accum. Depr -Office Equipment

Dec,201
8 1 Opening Balance
Vehicle
Dec,201
8 1 Opening Balance
Accum. Depr - Vehicles

Dec,201
8 1 Opening Balance
$ 11
BALANCE
DEBIT CREDIT
$ 160,900
$ 156,400
$ 155,600
$ 155,240
$ 160,090
$ 156,850
$ 156,200
$ 158,180
$ 118,680
$ 77,780
$ 99,480
$ 98,880
$ 96,890
$ 93,690
$ 97,790
$ 92,990
$ 76,090
$ 75,780
$ 95,480
$ 87,880
$ 12
BALANCE
DEBIT CREDIT
$ 14,050
$ 16,030
$ 21,130
$ 26,810
$ 28,950
$ 24,100
$ 22,120
$ 28,520
$ 34,240
$ 30,140
$ 14
BALANCE
DEBIT CREDIT
$ 10,850
$ 12,600
$ 14,100
$ 10,500
$ 15
BALANCE
DEBIT CREDIT
$ 4,900
$ 5,225
$ 5,665
$ 5,975
$ 1,975
$ 16
BALANCE
DEBIT CREDIT
$ 28,500
$ 33,300
$ 17
BALANCE
DEBIT CREDIT
$ 6,900
$ 13,800
$ 18
BALANCE
DEBIT CREDIT
$ 95,900
$ 135,400
$ 176,300
$ 19
BALANCE
DEBIT CREDIT
$ 14,700
$ 29,400
Account Payable
Dec,
2018 1 Opening Balance
5 PURCHASES JOURNAL P-25 $39,500
10 CASH PAYMENT JOURNAL P-24 $360
11 CASH PAYMENT JOURNAL P-24 $3,240
11 CASH PAYMENT JOURNAL P-24 $650
23 PURCHASES JOURNAL P-25 $440
Unicorn, Capital
Dec,
2018 1 Opening Balance
31 GENERAL JOURNAL P-Closing 6830
31 GENERAL JOURNAL P-Closing $3,200
Sandika Drawing
Dec,
2018 24 CASH PAYMENT JOURNAL P-24 $3,200
Income Summary
Dec,
2018 31 GENERAL JOURNAL P-Closing $ 68,420
31 GENERAL JOURNAL P-Closing $ 61,590
31 GENERAL JOURNAL P-Closing $ 6,830
21
BALANCE
DEBIT CREDIT
$4,250
$43,750
$48,550
$48,190
$44,950
$44,300
$4,800
$6,550
$8,375
$8,815
$4,015
31
BALANCE
DEBIT CREDIT
$289,250
$296,080
$292,880
32
BALANCE
DEBIT CREDIT
$3,200
$0
33
BALANCE
DEBIT CREDIT
$ 68,420
$ 6,830
$ -
Fees Earned
Dec, 2018 2 REVENUE JOURNAL p-21
3 REVENUE JOURNAL p-21
16 CASH RECEIPT JOURNAL p-22
31 CASH RECEIPT JOURNAL p-22
Driver Salaries Expense

Dec, 2018 30 CASH PAYMENT JOURNAL P-24 $16,900
31 GENERAL JOURNAL P-Closing
Maintenance Supplies Expense

Dec, 2018 20 GENERAL JOURNAL P-23 $3,600
Fuel Expense
Dec, 2018 9 CASH PAYMENT JOURNAL P-24 $800
31 GENERAL JOURNAL
Depreciation Expense-Office Equipment

Dec, 2018 31 General Journal P-Adjustme $6,900
31 General Journal P-Closing
Depreciation Expense-Vehicles
Office Supplies Expense

Office Salaries Expense

Rent Expense
Advertising Expense
Miscellaneous Administrative Expense

Dec, 2018 17 CASH PAYMENT JOURNAL P-24 $600
41
BALANCE
CREDIT DEBIT CREDIT
$1,980 $1,980
$5,100 $7,080
$5,680 $12,760
$2,140 $14,900
$21,700 $36,600
$6,400 $43,000
$5,720 $48,720
$19,700 $68,420
$0
51
BALANCE
CREDIT DEBIT CREDIT
$16,900
$16,900 $0
52
BALANCE
CREDIT DEBIT CREDIT
$3,600
$3,600 $0
53
BALANCE
CREDIT DEBIT CREDIT
$800
800 $0
54
BALANCE
CREDIT DEBIT CREDIT
$6,900
$6,900 $0
55
BALANCE
CREDIT DEBIT CREDIT
$14,700
$14,700 $0
56
BALANCE
CREDIT DEBIT CREDIT
$4,000
$4,000 $0
61
BALANCE
CREDIT DEBIT CREDIT
$7,600
$7,600 $0
62
BALANCE
CREDIT DEBIT CREDIT
$4,500
$4,500 $0
63
BALANCE
CREDIT DEBIT CREDIT
$1,990
$1,990 $0
64
BALANCE
CREDIT DEBIT CREDIT
$600
$600 $0
Trial balance before
account number accounts adjusment
DEBIT CREDIT
11 Cash $87,880
12 Account Receivables $30,140
14 Maintenance Supplies $10,500
15 Office Supplies $5,975
16 Office Equipment $33,300
17 Accum. Depr -Office Equipment $6,900
18 Vehicle $176,300
19 Accum. Depr - Vehicles $14,700
21 Account Payable $4,015
31 Unicorn, Capital $289,250
32 Sandika, Drawing $3,200
41 Fees Earned $68,420
51 Driver Salaries Expense $16,900
52 Maintenance Supplies Exp $3,600
53 Fuel Expense $800
54 Depreciation Expense-Office Equipment
55 Depreciation Expense-Vehicles
56 Office Supplies Expense
61 Office Salaries Expense $7,600
62 Rent Expense $4,500
63 Advertising Expense $1,990
64 Miscellaneous Administrative Expense $600
TOTAL $383,285 $383,285

Trial balance after
Adjustment Income Statement
adjusment
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
$87,880
$30,140
$10,500
$4,000 $1,975
$33,300
$6,900 $13,800
$176,300
$14,700 $29,400
$4,015
$289,250
$3,200
$68,420 $68,420
$16,900 $16,900
$3,600 $3,600
$800 $800
$6,900 $6,900 $6,900
$14,700 $14,700 $14,700
$4,000 $4,000 $4,000
$7,600 $7,600
$4,500 $4,500
$1,990 $1,990
$600 $600
$25,600 $25,600 $404,885 $404,885 $61,590 $68,420

Statement of Financial
Position
DEBIT CREDIT
$87,880
$30,140
$10,500
$1,975
$33,300
$13,800
$176,300
$29,400
$4,015
$289,250
$3,200
$343,295 $336,465
General Journal
Date Account REF Debit
Dec 31 Depreciation Expense-Office Equipment 54 $ 6,900
Accum. Depr -Office Equipment 17
31 Depreciation Expense-Vehicles 55 $ 14,700
Accum. Depr - Vehicles 19
31 Office Supplies Expense 56 $ 4,000
Office Supplies 15
Total $ 25,600
P-Adjustment
Credit
$ 6,900
$ 14,700
$ 4,000
$ 25,600
Unicorn Corp. Unicorn Corp
INCOME STATEMENT STATEMENT OF CHANGES
for the month ended December 31, 2018 for the month ended De
REVENUE Unicorn, Capital

Fees Earned $ 68,420 ADD
Net Income
EXPENSES
Driver Salaries Expense $ 16,900 LESSS
Maintenance Supplies Exp $ 3,600 Sandika, Drawing
Fuel Expense $ 800 Equity, December 31, 2018

Depreciation Expense-Office Equipment $ 6,900
Depreciation Expense-Vehicles $ 14,700
Office Supplies Expense $ 4,000
Office Salaries Expense $ 7,600
Rent Expense $ 4,500
Advertising Expense $ 1,990
Miscellaneous Administrative Expense $ 600
$ 61,590
NET INCOME $ 6,830

Unicorn Corp Unicor
STATEMENT OF CHANGES IN EQUITY STATEMENT OF FI
for the month ended Dec 31, 2018 31-D
ASSETS
$ 289,250 Cash
Account Receivables
$ 6,830 Maintenance Supplies
$ 296,080 Office Supplies
Office Equipment $ 33,300
$ 3,200 Accum. Depr -Office Equipment $ 13,800
Book
mber 31, 2018 $ 292,880 Value
Vehicle $ 176,300
Accum. Depr - Vehicles $ 29,400
Book Value
Total Assets
Unicorn Corp.
STATEMENT OF FINANCIAL POSITION
31-Dec-18
LIABILITIES
$ 87,880 Account Payable $ 4,015
$ 30,140
$ 10,500 Total Liabilities $ 4,015
$ 1,975
EQUITY
$ 19,500 Equity, December 31, 2018 $ 292,880

Total Equity $ 292,880
$ 146,900
$ 296,895 Total $ 296,895
General Journal
Dec, 201 31 Fees Earned 41 $ 68,420
Income Summary 33
31 Income Summary 33 $ 61,590
Driver Salaries Expense 51
Maintenance Supplies Exp 52
Fuel Expense 53
Depreciation Expense-Office Equipmen 54
Depreciation Expense-Vehicles 55
Office Supplies Expense 56
Office Salaries Expense 61
Rent Expense 62
Advertising Expense 63
Miscellaneous Administrative Expense 64
31 Income Summary 33 $ 6,830
Unicorn, Capital 31
31 Unicorn, Capital 31 $ 3,200
Sandika, Drawing 32
Total $ 140,040
P-Closing
Credit
$ 68,420
$ 16,900
$ 3,600
$ 800
$ 6,900
$ 14,700
$ 4,000
$ 7,600
$ 4,500
$ 1,990
$ 600
$ 6,830
$ 3,200
$ 140,040
Unicorn Corp.
31 December 2018
account Closing Entries
accounts
number DEBIT
11 Cash
12 Account Receivables
14 Maintenance Supplies
15 Office Supplies
16 Office Equipment
17 Accum. Depr -Office Equipment
18 Vehicle
19 Accum. Depr - Vehicles
21 Account Payable
31 Unicorn, Capital
32 Sandika, Drawing
33 Income Summary
41 Fees Earned $ 68,420
51 Driver Salaries Expense
52 Maintenance Supplies Exp
53 Fuel Expense
54 Depreciation Expense-Office Equipment
55 Depreciation Expense-Vehicles
56 Office Supplies Expense
61 Office Salaries Expense
62 Rent Expense
63 Advertising Expense
64 Miscellaneous Administrative Expense
TOTAL $ 68,420
rp.
2018
Closing Entries Closing Trial Balance
CREDIT DEBIT CREDIT
$ 87,880
$ 30,140
$ 10,500
$ 1,975
$ 33,300
$ 13,800
$ 176,300
$ 29,400
$ 4,015
$ 3,630 $ 292,880
$ 3,200 $ -
$ - $ -
$ -
$ 16,900 $ -
$ 3,600 $ -
$ 800 $ -
$ 6,900 $ -
$ 14,700 $ -
$ 4,000 $ -
$ 7,600 $ -
$ 4,500 $ -
$ 1,990 $ -
$ 600 $ -
$ 68,420 $ 340,095 $ 340,095

There are no accrued transaction
General Journal
P-Reversing
Credit

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Dec 1 Issued check no 610 for December rent $ 4,500

2 Issued invoice no 940 to Debra $1,980

The adjustment data are:

19 Accum. Depr - Vehicles $14,700 55

21 Account Payable $4,250 56

Office Supplies Expense

ACCOUNT PAYABLE (CR) SUPPLIES (DR)

OTHER ACCOUNT (DR) Amount

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

Name : Sunny Car Corp.

DATE EXPLANATION REF DEBIT

Name : Timeline Computer

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

DATE EXPLANATION REF DEBIT

Accum. Depr -Office Equipment

Accum. Depr - Vehicles

Driver Salaries Expense

Maintenance Supplies Expense

Depreciation Expense-Office Equipment

Office Supplies Expense

Office Salaries Expense

Miscellaneous Administrative Expense

TOTAL $383,285 $383,285

$25,600 $25,600 $404,885 $404,885 $61,590 $68,420

REVENUE Unicorn, Capital

Fuel Expense $ 800 Equity, December 31, 2018

NET INCOME $ 6,830

$ 19,500 Equity, December 31, 2018 $ 292,880

$ 68,420 $ 340,095 $ 340,095

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