GENERAL LEDGER

ACCOUNT: CASH ACCOUNT NO. 101

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
a J-1 45,000.00 45,000.00
b J-1 4,800.00 40,200.00
c J-1 21,000.00 19,200.00
d J-1 6,600.00 12,600.00
e J-1 3,200.00 15,800.00
f J-1 700.00 15,100.00
k J-2 4,600.00 19,700.00
l J-2 1,600.00 18,100.00
m J-2 750.00 17,350.00
n J-2 425.00 16,925.00
o J-2 3,875.00 13,050.00
p J-2 1,600.00 11,450.00
q J-2 800.00 10,650.00

ACCOUNT: ACCOUNTS RECEIVABLE ACCOUNT NO. 106

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
g J-1 3,750.00 3,750.00
i J-1 9,200.00 12,950.00
k J-2 4,600.00 8,350.00

ACCOUNT: PREPAID INSURANCE ACCOUNT NO. 108

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
d J-1 6,600.00 6,600.00
ACCOUNT: OFFICE EQUIPMENT ACCOUNT NO. 163
BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
a J-1 4,500.00 4,500.00
h J-1 750.00 5,250.00

ACCOUNT: COMPUTER EQUIPMENT ACCOUNT NO. 164

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
a J-1 28,000.00 28,000.00
f J-1 3,500.00 31,500.00

ACCOUNT: BUILDING ACCOUNT NO. 170

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
c J-1 21,000.00 21,000.00

ACCOUNT: LAND ACCOUNT NO. 172

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
b J-1 24,000.00 24,000.00

ACCOUNT: ACCOUNTS PAYABLE ACCOUNT NO. 201

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
h J-1 750.00 750.00
j J-1 320.00 1,070.00
m J-2 750.00 320.00
ACCOUNT: NOTES PAYABLE ACCOUNT NO. 250
BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
b J-1 19,200.00 19,200.00
f J-1 2,800.00 22,000.00

ACCOUNT: B. GABLE, CAPITAL ACCOUNT NO. 301

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
a J-1 77,500.00 77,500.00

ACCOUNT: B. GABLE, WITHDRAWALS ACCOUNT NO. 302

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
o J-2 3,875.00 3,875.00

ACCOUNT: FEES EARNED ACCOUNT NO. 402

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
e J-1 3,200.00 3,200.00
g J-1 3,750.00 6,950.00
i J-1 9,200.00 16,150.00

ACCOUNT: WAGES EXPENSE ACCOUNT NO. 601

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
l J-2 1,600.00 1,600.00
p J-2 1,600.00 3,200.00
ACCOUNT: COMPUTER RENTAL EXPENSE ACCOUNT NO. 602
BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
j J-1 320.00 320.00

ACCOUNT: ADVERTISING EXPENSE ACCOUNT NO. 603

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
q J-2 800.00 800.00

ACCOUNT: REPAIRS EXPENSE ACCOUNT NO. 604

BALANCE
DATE ITEM REPOSIT DEBIT CREDIT DEBIT CREDIT
n J-2 425.00 425.00
 Softways
Trial Balance
April

Cash 10,650.00
Accounts Receivable 8,350.00
Prepaid Insurance 6,600.00
Office Equipment 5,250.00
Computer Equipment 31,500.00
Building 21,000.00
Land 24,000.00
Accounts Payable 320.00
Notes Payable 22,000.00
B. Gable Capital 77,500.00
B. Gable Withdrawals 3,875.00
Fees Earned 16,150.00
Wages Expense 3,200.00
Computer Rental Expense 320.00
Advertising Expense 800.00
Repairs Expense 425.00
Total 115,970.00 115,970.00