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arwur tao Faison os sdouc0 lS Togas L- Managemen Datawila L.-T Journatire the March Afansactiont. it DATE Account THLES Aw) EXPLANATION REE] DEBIT CREDIT. Morda 1 | Cosh 2. | S0:000 Common Stock Cinwesment 50-000 OF COSW in Bussines ) =e = Mord-3 | Land = _| 23-000 Buildings - 4-000 Bquigmens 6-000 - fhe Cash CRrcased Paya |Z ne _|38-000 q Lee's Gott Land) be Mord 5 |Advertisiny Bagense z aN Lbv0.. esd Lash (Paid ict tas |_ ‘+600 Mocdn 6 | Prepaid \nsurance i Ludo | my E Cosy Cid fer che (ago March to [Equipment L600 | DAG Lett | Recounts Payable | ee re . q March 18 | Cash: fon Sole Revere. uty [Caicos | _Uneasned Revenve ioc Al + Lash bat Mord 8 [Gimatei= Withdrawol Cas\, “March 0 | Salary Bxeence we ae DL Accounss Payable ce sh March 3t-.[ Cash = _ —|_[ 800... , a Service Revenue. ~ $00 Tugas-i LR1-Age ee ay Jwirnaline the dransactiong 2 VATE ACGunT Tiles AND BAPLANAATON REF, VEBIT | CREDIT ~ Agri a [Cash > 30-000. * : 2 wines Capita [ | 30-000 — ART Rent Extenge se - | ay fT see] 800 Abriy 3 | Goppttes = P00" __ “+ | Atounts Payable rE | \-$00 FOAL TO | Accounts Reccivalie pap Mago] 1, OI Service Revenue - | _\-200_ Agri NW |Gashe. Pn-abit Ty : Unearned Service Revenve | A ‘Seo Apeil 20 [Cash ae “ ford Service Revenve __ (Boo April 30 | Salary Expense oe a not Cash ' Lovo April 30 |Accounts. Payable oe worl, rst we ASW soaavdt dadane aia fey Goo b. Post 40. tre ledger accounic Set, __ COS\y NO. Lol Date | Baplanation Trer[Den [Crean [Batonce..- April’ [Owner Capitol 30-000 2 Rent Bxteye | P| 800 VW [Unearned Service Revenue. Lo -|-Service Revenue | |_eds 30 | Salary Expense. | | t-0v0 19-200 30_| Accounts Payable | $06. | 28-600 ee Aucoun's “Rekeivatble: ’ ANO.We Dore, ExPanakron Reg| Debit Creait Ba lance ] PPM to -[Setvie Rwewe Law] 00 tl Supplies ent bowest aoe NOI: Date Exelanation [eer] Dobe Creat Balan Beat 3 J Accoune Payal Lis [S00 = : Accouns Payable ee Wvo.212 Xgre “[Exelanation Pet | Debit Chedat | Balance | fen_3__| SuePties 1 Ts00- | S00 “Pet 30 | Cas - [re a ed) =| . : Unewrned Qayerve. Wo.20S Done Bar tahation ar | Debit Creare Balan ce Beat | cash 300 Sou Owners Carita, Wot Dee Bavlanation [ter Deon Creat Balan ce Rea \ oN 30.000 30-000 “Service Reverwe (Wo.400 Date Exelanaron Ret | Volk Crear] Bawnce Rea to | Accouny Rectivable ig \200 hr) “Remo | Gash \-300 t00 __ ~Sailories Bxtense in Wo, Re Dare Bx mation Ree | Dedrt Cleat Ralane Ren 30 | Cash | Lovo | L009 ~ — — z i Rens firlense No. 124 Dake Extomanon Teer] Dente ureace | Batance | Bem 2. cash “LT 800" | G00. CWegate a trial balance on. Ari 30,1008 NO _[rccounss Ure - Debit + [edt Ao | Osh ‘LA -600. 7 = WL. | Recounts Receivable ~V-A90 Ne {Suerlies i of t-S00 we AAT | Accoonrs Payable, 7 woes “2400 | LOS [Unearnes Reverse - Soo 1 Boy | Owner's Cavitat 36.000 W00 | Service Revenve: L E00 | FU _| Smories Exrense. Lovo 715 | Rene Brtante G00 (00 a _ Tokay ___}_ 34409) Salou | SE _ _ CD - Fovhurtalws Rings ode ws Tugas ii Manogeraen 3-3 ——_—_—___— (09 retate journo GAGES WH weaed ence of tke eveay Tid NO Accouny Tikte Denk Geant A |oosh [W000 _| Owtes’s Capital “(00000 r - _ 3 |Wreraiy Rent 3-000 Ash ij 36-000 4 [Baquignmeny - 0-000 _ Sn - | 20 .qad _| Acounks, onks Payable - 40-000 5._|reroid nsurance — soooCidC fa — __|_ $000 _& |Supeiies tooo : = Lass e000 __|Surrlies ~ Accourrs Rasuirre Be [Gh Accom & Receivabre 9 [Recounts Faye | cam to. [Gh ; Suse ~ ; Accounts Recewable | WW fubiittes Expenses Frccouns Payable. Mou “TO falas na ways Eaten | 6-000 - cash 6-000 — Co). fost Whe journal eniries to T accounts ee at s iGASW . Dew aE eur ae _ CQ ___boo-b00 1-63) 36-000 ————____ — _ 1a) \o-000 | C4) W-WO Go) 5-009 |cS) 5-000, rr 1-000 - _ gob ats _ _ &-000 = 63-800 __ Yo-W0 : _ as Balonce Be Supplies 7 Debix Credit 2 ee acts ~~) 3-000, _ Barone 4000 : Ks Ww - : Pregois Lngucomee a devi Credit ~ «S) 5.000 Balun, sooo | Prevora Rent Debit Chessy - 2) 3.000" - Baron 36.00 | ape G. Bavirment Dede : CNedit ww Goon - _ Balen Goo fo _ ae Accoms fayable : Debit Credit - 4) B09 [LO 40-090 A °3.000 7 ag 400 “ _ ~ _ [Batonce 2.600 & tte “aio a 4 : Service ———______| Dovit | ____Saories and oy Yoo a Ba' Batomee 400 Credit (00.000 \oddvo Lance Reverse Wen (s) Batann wages Expenses Credit Unititres Bxtenses Credit CO. Prepare atrial balance as ge May 31,2008 3.000 Wo] Accounss Title ‘Oobit Tdi _ 6-200 - 1 | Accounss Receivable _ \S-000 3 [Suepies _ 4000 4 [Prepaid Insurance _ 5000 S| Rrevara Fens _|__ 36-000 6 IR _ 60-000 3 _ _|- —_ 8 | bwner's_C 7 _ 9 |Service Revenue _ = to [Salaries aba wages Extorses _ b 000 _ “Uy | Unitities BxPonses Woo APL 600

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