JOURNALIZING

Arenas Cleaning Service

Journal Entry
for the Month of February 2009

Date Account Title Acct. No. Debit

Feb. 1, 2009 Cash 110 62,000
Arenas, Capital 310
investment of the owner

Feb. 3,2009 Cleaning supplies 130 21,400

Account Payable 220
bought cleaning supplies on
account

Feb.5,2009 Cleaning Equipment 150 15,600

Account Payable 220
bought cleaning equipment on account

Feb. 6, 2009 Service Vehicle 160 47,000

Cash 110
Notes Payable 210
acquired service vehicle, 10,000 down
balance on note payable

Feb.7, 2009 Rent Expenses 520 7,300

Cash 110
payment of rent

Feb. 9, 2009 Cash 110 31,800

Cleaning revenue 410
received cash for services rendered

Feb. 10, 2009 Advertising Expense 530 1,700

Cash 110
payment of advertisement

Feb. 12, 2009 Prepaid Insurance 140 4,800

Cash 110
payment of insurance

Feb.13, 2009 Accounts Payable 220 9,000

Cash 110
 payment of account

Feb. 14, 2009 Miscellaneous Expense 550 2,200

Cash 110
payment of miscellaneous

Feb. 15, 2009 Accounts Receivable 120 18,600

Cleaning Revenues 410
billed clients for services rendered

Feb. 16, 2009 Salaries Expense 510 8,400

Cash 110
payment of salary

Feb. 20, 2009 Cash 110 9,800

Accounts Receivable 120
collected the accounts of clients

Feb. 22, 2009 Notes Payable 210 2,400

Cash 110
payment of notes

Feb. 25, 2009 Telephone Expense 540 900

Cash 110
payment of telephone

Feb. 28, 2009 Salaries Expense 510 7,900

Cash 110
payment of salary

Feb. 28, 2009 Accounts receivable 120 22,500

Cleaning Revenue 410
billed clients for services rendered

Feb. 28, 2009 Arenas, Withdrawals 320 10,000

Cash 110
cash withdrawal made by Arenas
 POSTING

Cash (110)
FEB. 1, 2009 62,000 10,000 FEB. 6,2009
FEB. 09, 2009 31,800 7300 FEB.7, 2009
FEB. 20, 2009 9,800 1,700 FEB. 10, 2009
Credit 4,800 FEB. 12, 2009
9,000 FEB. 13,2009
62,000 2,200 FEB. 14, 2009
8,400 FEB. 16, 2009
2,400 FEB. 22, 2009
900 FEB. 25, 2009
21,400 7,900 FEB. 28, 2009
10,000 FEB. 28, 2009
103,600 64,600
39,000

15,600 Cleansing Supplies (130)

Feb. 3, 2009 21,400
21,400

10,000 Cleaning Equipment (150)

37,000 FEB. 5, 2009 15,600
15,600

Notes Payable (210)

FEB. 22, 2009 2,400 37,000 FEB. 6, 2009
7,300 2,400 37,000
34,600

31,800 Arenas, Capital (310)

62,000 FEB.1, 2009
62,000

1,700 Cleaning Revenues (410)

31,800 FEB. 9, 2009
18,600 FEB.15, 2009
22,500 FEB.28, 2009
4,800 72,900

Rent Expenses (520)

FEB. 7, 2009 7,300
9,000 7,300
 Telephone Expense (540)
FEB.25, 2009 900
2,200 900

18,600

8,400

9,800

2,400

900

7,900

22,500

10,000
POSTING TRIA

Accounts Receivable (120) Arenas Cleaning

FEB. 15, 2009 18,600 9,800 FEB.20, 2009 Trial Bala
FEB. 28, 2009 22,500 as of Feb. 28
41,100 9,800
31,300 Account Title
Cash
Accounts Receivable
Cleaning Supplies
Prepaid Insurance
Cleaning Equipment
Service Vechicle
Notes Payable
Accounts Payable
Arenas, Capital
Arenas, Withdrawal
Prepaid Insurance (140) Cleaning Revenue
FEB. 12, 2009 4,800 Salaries Expense
4,800 Rent Expense
Advertising Expense
Service Vehicle (160) Telephone Expense
FEB. 6, 2009 47,000 Miscellaneous Expense
47,000 Total

Accounts Payable (220)

FEB. 13, 2009 9,000 21,400 FEB. 3, 2009
15,600 FEB. 5, 2009
9,000 37,000
28,000

Arenas, Withdrawals (320)

FEB. 28, 2009 10,000
10,000

Salaries Expense (510)

FEB. 16, 2009 8,400
FEB.28, 2009 7,900
16,300

Advertising Expense (530)

FEB.10, 2009 1,700
1,700
 Miscelllaneous Expense (550)
FEB. 14, 2009 2,200
2,200
 TRIAL BALANCE

Arenas Cleaning Service

Trial Balance
as of Feb. 28, 2009

Account Title Debit Credit

sh 39,000
counts Receivable 31,300
eaning Supplies 21,400
epaid Insurance 4,800
eaning Equipment 15,600
rvice Vechicle 47,000
otes Payable 34,600
counts Payable 28,000
enas, Capital 62,000
enas, Withdrawal 10,000
eaning Revenue 72,900
laries Expense 16,300
7,300
dvertising Expense 1,700
lephone Expense 900
scellaneous Expense 2,200
197500 197500