A

Date accounts explanation ref debit credit

cash 40,000
Apr-01 common stock 40,000
rent expenses 1,400
Apr-02 cash 1,400
supplies 5,200
Apr-03 account payable 5,200
account receivables 6,600
Apr-10 service revenue 6,600
cash 1,000
Apr-11 unearned revenue 1,000
cash 2,100
Apr-20 service revenue 2,100
salary expenses 2,400
Apr-30 cash 2,400
account payable 1,900
Apr-30 cash 1,900

B ledger account
cash
date particular amount date particular amount
Apr-01 common stock 40,000 Apr-02 rent expenses 1,400
Apr-11 unearned revenue 1,000 Apr-30 salary expenses 2,400
Apr-20 service revenue 2,100 Apr-30 account payable 1,900
Apr-30 balance c/d 37,400
total 43,100 43,000

account receivables
date particular amount date particular amount
Apr-01 service revenue 6,600 Apr-30 balance c/d 6,600
total 6,600 6,600

supplies
date particular amount date particular amount
Apr-03 account payable 5,200 Apr-30 balance c/d 5,200
total 5,200 5,200

account payable
date particular amount date particular amount
Apr-30 cash 1,900 Apr-03 supplies 5,200
Apr-30 balance c/d 3,300
total 5,200 5.2
unearned revenue
date particular amount date particular amount
Apr-30 balance c/d 1,000 Apr-11 cash 1,000
total 1,000 1,000

common stock
date particular amount date particular amount
Apr-30 balance c/d 40,000 Apr-01 cash 40,000
total 40,000 40,000

service revenue
date particular amount date particular amount
Apr-10 account receivable 6,600
Apr-30 balance c/d 8,700 Apr-20 cash 2,100
total 8,700 8,700

salaries expenses
date particular amount date particular amount
Apr-30 cash 2,400 Apr-30 balance c/d 2,400
total 2,400 2,400

rent expenses
date particular amount date particular amount
Apr-02 cash 1,400 Apr-30 balance c/d 1,400
total 1,400 1,400

C trial balance
particular debit creadit
cash 37,400
account receivable 6,600
supplies 5,200
account payable 3,300
unearned revenue 1.00
common stock 40,000
service revenue 8,700
salaries expenses 2,400
rent expenses 1,400
total 53,000 53,000