Ledger Accounts

For the Month of July

Cash
Date Post Ref. Dr. Cr.
2019 3,920
1-Jul Balance 5,000
1 1 1,750
1 1 2,700
1 1 1,000
2 1 7,200
3 1 250
3 1 900
4 1 200
8 1 1,000
11 1 700
13 1 1,200
14 1 2,000
16 2 620
21 2 800
22 2 750
23 2 915
27 2 1,200
28 2 540
29 2 500
30 2 3,000
31 2 1,400
31 2 1,250
31 2 24,370 14,425
Total Balance 9,945

Accounts Receivable
Date Post Ref. Dr. Cr.
1-Jul Balance 1,000
2-Jul 1 1,000
23-Jul 2 1,750
30-Jul 2 1,000
3,750 1,000
Total Balance 2,750

Supplies
Date Post Ref. Dr. Cr.
1-Jul Balance 170
18-Jul 2 850
 Total 1,020

Prepaid insurance
Date Post Ref. Dr. Cr.
1-Jul Balance 2,700
Total 2,700

Office Equipment
Date Post Ref. Dr. Cr.
1-Jul Balance 7,500
Total 7,500

Accounts Payable
Date Post Ref. Dr. Cr.
1-Jul Balance
3-Jul 1 250
5-Jul 1 250
18-Jul 2 7,500
250 850
8,600
Total Balance 8,350

Unearned Revenue
Date Post Ref. Dr. Cr.
1-Jul Balance 7,200
Total 7,200

Peyton Smith, Capital

Date Post Ref. Dr. Cr.
1-Jul Balance 4,000
1 5,000
Total 9,000

Peyton Smith, Drawing

Date Post Ref. Dr. Cr.
1-Jul Balance 500
31-Jul 2 1,250
Total 1,750

Fees Earned
Date Post Ref. Dr. Cr.
1-Jul Balance 6,200
11-Jul 1 1,000
16-Jul 2 2,000
 23-Jul 2 2,500
30-Jul 2 1,500
31-Jul 2 3,000
Total 16,200

Wages Expense
Date Post Ref. Dr. Cr.
1-Jul Balance 400
14-Jul 1 1,200
28-Jul 2 1,200
Total 2,800

Office Rent
Date Post Ref. Dr. Cr.
1-Jul Balance 800
1 1,750
Total 2,550

Utilities Expense
Date Post Ref. Dr. Cr.
1-Jul Balance 300
27-Jul 2 915
Total 1,215

Music Expense
Date Post Ref. Dr. Cr.
1-Jul Balance 1,590
21-Jul 2 620
31-Jul 2 1,400
Total 3,610

Advertising Expense
Date Post Ref. Dr. Cr.
1-Jul Balance 550
8-Jul 2 200
22-Jul 2 800
Total 1,550

Miscellaneous Expense
Date Post Ref. Dr. Cr.
1-Jul Balance 415
4-Jul 1 900
29-Jul 2 540
Total 1,855