Cash

THE LEDGER Accounts Receivable

Oct 1 50,000 Oct 2 14,500 Oct 29 7,000
10 62,500 4 8,900
25 61,400 11 2,300
29 7,000 15 8,800
18 3,200
21 8,000
27 12,000
30 3,600
31 620

180,900 61,920 7,000

Balance 118,980 Balance 7,000

Prepaid Insurance Equipment

Oct 214,500 Oct 287,500

14,500 2,880
Balance14,500 Balance2,880

Furniture Accounts Payable

Oct 15 18,800 Oct 18 3,200 Oct 3 3,200

7 2,880
15 10,000
24 1,800
28 7,500

18,800 3,200 25,380

Balance 18,800 Balance 22,180
 Java, Capital Java, Withdrawals

Oct 150,000
Oct 31 12,300

62,300
Balance62,300

Oct 218,000

8,000
Balance8,000

School Fees Salaries Expense

Oct 1062,500
2561,400 Oct 2712,000

62,500 12,000
Balance 123,900 Balance 12,000

Rents Expense Gas and Oil Expense

 Java, Capital Java, Withdrawals

Oct 4 8,900 Oct 24 1,800

8,900 1,800

Balance 8,900 Balance 1,800

 Advertising Expense Repair Expense

Oct 3 3,200 Oct 7 2,880

3,200 2,880

Balance 3,200 Balance 2,880

Supplies Expense Utilities Expense

Oct 3112,300 Oct 303,600

12,300 3,600

Balance 12,300 Balance 3,600

Telecommunications Expense Miscellaneous Expense

Oct 11 2,300
Oct 31 620

2,300 620

Balance 2,300 Balance 620

 TRIAL BALANCE

Joanne Java Review

School
Trial Balance

Cash P118,980
Accounts Receivable P7,000
Prepaid Insurance 14,500
Equipment 7,500
Furniture 18,800
Accounts Payable 22,180
Java, Capital 62,300
Java, Withdrawals 8,000
School Fees 123,900
Salaries Expense 12,000
Rent Expense 8,900
Gas and Oil Expense 1,800
Advertising Expense 3,200
Repair Expense 2,880
Supplies Expense Utilities Expense 12,300
Utilities Expense 3,600
Telecommunications Expense 2,300
Miscellaneous Expense 620
P215,380 P215,380