General ledger 2

Accounts Payable No. 201

Date Explanation Ref. Debit Credit Balance
2017
June 30 Balance √ € 4,700
30 Adjusting J3 € € 4,885
185

Unearned Service Revenue No. 209

Date Explanation Ref. Debit Credit Balance
2017
June 30 Balance √ € 4,000
30 Adjusting J3 € € 1,500
2,500

Share Capital - Ordinary No. 311

Date Explanation Ref. Debit Credit Balance
2017
June 30 Balance √ € 20,000

Service Revenue No. 400

Date Explanation Ref. Debit Credit Balance
2017
June 30 Balance √ € 7,900
30 Adjusting J3 € € 10,400
2,500
30 Adjusting J3 € € 12,800
2,400

Salaries and Wages Expense No. 726

Date Explanation Ref. Debit Credit Balance
General ledger 2

2017
June 30 Balance √ € 4,400
30 Adjusting J3 € € 6,000
1,600
Salaries and Wages Payable No. 212
Date Explanation Ref. Debit Credit Balance
2017
June 30 Adjusting J3 € € 1,600
1,600

Depreciation Expense No. 711

Date Explanation Ref. Debit Credit Balance
2017
June 30 Adjusting J3 € € 300
300

Accumulated Depreciation - Equipment No. 158

Date Explanation Ref. Debit Credit Balance
2017
June 30 Adjusting J3 € € 300
300