Date Details Folio Amount Date Details

Capital Account
31-Jan Balance C/D 15000 1-Jan Cash
1-Feb Balance B/D

Cash Account
1-Jan Capital 15000 2-Jan Bank
31-Jan speed & sons
Jann 31Balance C/D
15000
1-Feb Balance B/D 5000

Bank Account
2-Jan Cash 5000 31-Jan Balance C/D
1-Feb Balance B/D 5000

Machinery Account
14-Jan speed & Sons 6900 20-Jan Speed & sons
31-Jan Balance C/D
6900
1-Feb Balance B/D 5000

Speed & Sons Account

20-Jan Machinery 1900 14-Jan Machinery
31-Jan Cash 5000
6900
Folio Amount A. Brown
Trial Balance as at Jan 31, 2018
15000 DR
15000 Capital
Cash 5000
Bank 5000
Machinery 5000
15000

5000 2017
Jan 1 Started business with $15000 in the cash account.
5000 Jan 2 Took $5000 from the cash and put it into a bank ac
5000 Jan 14 Bought machinery on credit from Speed and Sons
Jan 20 Returned machinery to Speed and Sons $1900
15000 Jan 31 Paid the amount owing to Speed & Sons by cash $

5000

1900
5000
6900
6900

6900
 1, 2018
CR
15000

15000

in the cash account.

put it into a bank account
om Speed and Sons $6900
and Sons $1900
eed & Sons by cash $5000