General Journal

1- cash 66000
Owners Capital 66000

2- no entry is recorded. This is not a transaction

4- Rent Expense 2000

cash 2000

7- Equipment 18000
Acc Payable 14000
Cash 4000

8- Advertising Exp 500

cash 500

10- Maintenance and repairs exp 390

Acc Payable 390

12- Acc Rec 3200

Service Revenue 3200

16- Supplies 410

Acc Pay 410

21- Acc Payable 14000

cash 14000

24- Utility exp 148

cash 148

27- Cash 3200

acc rec 3200

31- Salaries and wages exp 5100

cash 5100

b- cash Acc Rec Supplies

Oct 1 66000 Oct 4 2000 Oct 12 3200 oct 27 3200 Oct 16 410
7 4000
8 500 0 Bal 410
21 14000
 24 148
27 3200 31 5100

Bal. 43,452

Owners Capital Service revenue Advertising exp

Oct 1 66000 Oct 12 3200 OCT 8 500

Bal 6000 bal 3200 bal 500

Utilities exp Salaries and wages exp

Oct 24 148 Oct 31 5100

Bal 148 bal 5100

BEYERS SECURITY COMPANY

trial balance
c- 31-Oct-20
Debit credit

Cash 43452
Acc rec 410
Supplies 18000
equipment 800
Acc Payable 66000
Owners Cap 3200
service rev 500
Ad exp 5100
sal&wag exp 390
maint exp 2000
rent expense 148
utilities expense4
Equipment Acc Payable
Oct 7 18000 Oct 21 14000 Oct 7 14000
10 390
BAL 18000 16 410
 Bal. 800

rent exp maintenance and repairs exp

Oct 4 2000 Oct 10 390

bal 2000 bal 390