Bri

Assets =

Cash Accounts Receivable

4000 (1/3) 8600 (10/3)
1350 (3/3) 37200 (31/3)
1800 (5/3) 28600
8600 (10/3)
3180 (15/3)
550 (30/3)
830 (31/3)
2000 (31/3)
5110

Supplies Office Equipment

1800 (5/3) 11500 (6/3)

Total: 36790

LEDGER

Account Cash Account No

Balance
Date Item Post Ref. Debit Credit
Debit
Mar.1 J1 4000
Mar.3 J1 1350
Mar.5 J1 1800
Mar.10 J1 8600 1450
Mar.15 J1 3180
Mar.30 J1 550
Mar.31 J1 830
Mar.31 J1 2000

Account Accounts Receivable Account No.

Mar.10 J1 8600
Mar.31 J1 37200 28600

Account Supplies Account No.

Mar.5 J1 1800 1800

Account Office Equipment Account No.

Mar.6 J1 11500 11500

Account Accounts Payable Account No.

Mar.6 J1 11500
Mar.15 3180

Account Dividends Account No.

Mar.31 J1 2000 2000

Account Fees Earned Account No.

Mar.31 J1 37200

Account Rent Expense Account No.

Mar.1 J1 4000 4000

Account Advertising Expense Account No.

Mar.3 J1 1350 1350

Account Utilities Expense Account No.

Mar.30 J1 550 550
Mar.31 J1 830 1380
 Brilliant Home Designs
Unadjusted Trial Balance
March 31, 2020
Account NoDebit Balance
Cash
Accounts Receivable 28600
Supplies 1800
Office Equipment 11500
Accounts Payable
Dividends 2000
Fees Earned
Rent Expense 4000
Advertising Expense 1350
Utilities Expense 1380
Total: 50630
 Brilliant Home Designs

Liabilities + Owners' Equity

Accounts Payable Divedends

3180 (15/3) 11500 (6/3) 2000 (31/3)
8320

Rent Expense
4000 (1/3)

Utilities Expense
550 (30/3)
830 (31/3)
1380

36790

JOURNAL

DATE DESCRIPTION
Credit Mar.1 Rent Expense
4000 Cash
5350 (Paid Rent)
7150 Mar.3 Advertising Expense
Cash
1730 (Paid Advertising expense)
2280 Mar.5 Supplies
3110 Cash
5110 (Paid Cash for Supplies)
Mar.6 Office Equipment
Accounts Payable
8600 (Purchased Office Equipment)
Mar.10 Cash
Accounts Receivable
(Received cash from customer)
Mar.15 Accounts Payable
Cash
(Paid creditor on account)
Mar.30 Utilities Expense
Cash
(Paid telephone bill)
11500 Mar.31 Accounts Receivable
8320 Fees Earned
(Fee Earned and billed to customers)
Mar.31 Utilities Expense
Cash
(paid electricity bill)
Mar.31 Divedends
37200 Cash
(Paid Dividends)
 gns
ance

Credit Balance
5110

8320

37200

50630
Owners' Equity

Fees Earned
37200 (31/3)

Advertising Expense
1350 (3/3)

RIPTION Post Ref. DEBIT CREDIT

4000
4000
 1350
1350

1800
1800

11500
11500

8600
8600

3180
3180

550
550

37200
37200
)
830
830

2000
2000
 JOURNAL

Date Description Post Ref. Debit

Adjusting Entries
April.30 Supplies Expense 5820
Supplies
(Recorded Supplies used = $7,200-$1380=$5,820)
April.30 Accounts Receivable 3900
Fees Earned
(Recorded Accrued fees earned)
April.30 Equipment 3000
Accumulated Depreciation - Equipment
(Recorded equipment depreciation)
April.30 Wages Expense 2475
Wages Payable
(Recorded accrued wages)
April.30 Unearned Fees 14140
Fees Earned
(Recorded Fees Earned)
Credit Account Cash Account No
Date Item Post Ref. Debit Credit
5820 April.30 Beginning J1 $11400

Account Accounts Receivable

3900 April.30 Beginning J1 72600
Adjusting J1 3900

3000
Account Supplies
April.30 Beginning 7200
2475 5820

14140 Account Equipment

April.30 Beginning 112000
3000

Account Accounts Payable

April.30 Beginning 12200

Account Unearned Fees

April.30 Beginning 19200

Account Common Stock

April.30 Beginning 20000
Account No
Balance Account Retained Earning
Debit Credit April.30 Beginning
$11400

Account No
72600 Account Divideneds
76500 April.30 Beginning 10000

Account No
Account Fees Earned
April.30 Beginning

Account No
Account Wages Expense
April.30 Beginning 157800

Account No
Account Rent Expese
April.30 Beginning 55000

Account No
Account Utilities Expense
April.30 Beginning 42000

Account No Account Miscellaneous Expense

April.30 Beginning 7000
Account Supplies Expense
April.30 Adjusting 5820

Account Accumulated Equipment

April.30 Adjusting
 Account No
117800

Account No

Account No
305800
3900

Account No

Account No

Account No

Account No
 Account No

Account No
3000
 Architectural Genie
Assets = Liabilities +
Dr Cash Cr Dr Accounts Receivable Cr Dr Notes Payable Cr
$ 30000 A
$ 2500 B $ 1875 J
$ 6000 C Dr Prepaid Insurance Cr
$ 2100 E $ 3600 F
$ 3600 F
$ 9000 G Dr Equipment Cr
$ 2600 H $8000 D Dr Accounts Payable Cr
$ 4000 I
$ 1875 J Dr Suplies Cr $ 4000 I
$ 16325 $ 2100 E

Dr Automobiles Cr
$ 28500 C

Architectural Genie
Unadjusted Trial Balance
January 1, 2020

Account NoDebit Balance Credit Balance

Cash 16325
Supplies 2100
Prepaid Insurance 3600
Equipment 8000
Automobiles 28500
Notes Payable 20625
Accounts Payable 4000
Common Stock 30000
Professional Fees 9000
Miscellaneous Expense 2600
Rent Expense 2500
Total: 63625 63625
 Owners' Equity
Dr Notes Payable Cr Dr Common Stock Cr Dr Blueprint Expense Cr
$ 22500 C $ 30000 A

$ 20625

Dr Accounts Payable Cr Dr Professional Fees Cr Dr Rent Expense Cr

$ 8000 D $ 9000 G $ 2500 B

$ 4000

Dr Salary Expense Cr Dr Automobile Expense Cr

redit Balance

20625
4000
30000
9000

63625
Dr Miscellaneous Expense Cr
$ 2600 H
 JOURNAL

Date Description Post Ref. Debit Credit

Adjusting Entries
July.31 Accounts Receivable 11150
Fees Earned 11150
Recorded Unbilled fees
July.31 Supplies Expense 2450
Supplies 2450
Recorded Supplies used 3350-2450=900
July.31 Rent Expense 6000
Prepaid. Rent 6000
Recorded Rent expired
July.31 Depreciation Expense 8950
Accumulated Depreciation Equipment 8950
Recorded Depreciation of equipment
July.31 Unearned Fees 10000
Fees Earned 10000
Recorded Unearned fees 12000-10000=2000
July.31 Wages Expense 4840
Wages Payable 4840
Recorded Wages accrued not paid
 Cash Supplies Accounts Payable
A 17500 B 2300
C 13300 I 1050 E 1150
D 3000 1250
E1150
F 1800
G 1900
H 2800
20150

Account NoDebit Balance Credit Balance

Cash 20150
Supplies 1250
Accounts Payable 1150
Common Stock 17500
Dividends 1800
Sales commissions 13300
Rent Expense 3000
Office Salaries expense 2800
Automobile expense 1500
supplies expense 1050
miscellaneous expense 400
31950 31950
Accounts Payable Common Stock Dividends
B 2300 A 17500 F 1800

1150

Sales commissions Rent Expense

C 13300 D 3000

redit Balance

Office Salaries expense Automobile expense

1150 H 2800 G 1500
17500

13300

supplies expense miscellaneous expense

I 1050 G 400

31950
Date Description
Adjusting entries
July.31 Depreciation Expense-Building
Accumulated Depreciation-Building
Recorded Building Depreciation
July.31 Depreciation Expense-Equipment
Accumulated Depreciation-Equipment
Recorded Equipmet Depreciation
July.31 Salaries and Wages Expense
Salaries and Wages payable
Recorded accrued salaries and wages
July.31 Accounts Receivable
Fees earned
Recorded accrued fees earned
July.31 Supplies expense
supplies
Recorded supplies used=$1725-$615=$1110
 Post ref debit Credit
6400
6400

2800
2800

900
900

10200
10200

1110
1110
10
 Asian Plan

Assets = Liabilities +

Cash Supplies Accounts Payable

40000 A 2150 C
4800 B 1300 I 1100 D
1100 D 850
18750 E
1580 F
800 G
3500 H
1500 J
45470

Total: 46320 ＝
 Asian Plan

Liabilities + Owners' Equity

Accounts Payable Common Stock Dividends

2150 C 40000 A 1500 J

1050

Sales Commissions Rent Expens

18750 E 4800 B

Office Salaries Expense Automobile Expense

3500 H 1580 F

Supplies Expense Miscellaneous Expense

1300 I 800 G

1,050 ✚ 45270