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Date Account Titles P.
R
2023
Jan 2 Cash
Accounts Receivable
Received cash from customers on account
5 Cash
Service Revenue
Rendered service
9 Rent Expense
Cash
Paid rent
15 Accounts Receivable
Service Revenue
Performed services on account
20 Supplies
Accounts Payable
Purchased supplies on account
21 K. Namjoon, Drawings
Cash
Withdrew cash for personal use
25 Accounts Payable
Cash
Paid creditors on account
26 Utilities Expense
Cash
Paid utilities
27 Miscellaneous Expense
Cash
Paid miscellaneous expense
28 Salaries Expense
Cash
Paid salaries
30 Cash
Unearned Service Revenue
Received cash for services to be rendered in February
Debit Credit
5,200
5,200
19,000
19,000
6,200
6,200
6,000
6,000
4,800
4,800
2,800
2,800
7,200
7,200
1,850
1,850
350
350
8,000
8,000
5,200
5,200
GENERAL LEDGER
CASH
Date Explanation PR
January Beginning balance
2 Received cash from customers on account
5 Rendered service
9 Paid rent
21 Withdrew cash for personal use
25 Paid creditors on account
26 Paid utilities
27 Paid miscellaneous expense
28 Paid salaries
30 Received cash for services to be rendered in February
ACCOUNTS RECEIVABLE
Date Explanation PR
15 Performed services on account
REPAIR SUPPLIES
Date Explanation PR
20 Purchased supplies on account
PREPAID INSURANCE
Date Explanation PR
REPAIR EQUIPMENT
Date Explanation PR
ACCOUNTS PAYABLE
Date Explanation PR
UNEARNED SERVICE REVENUE
Date Explanation PR
K. NAMJOON CAPITAL
Date Explanation PR
K. NAMJOON DRAWINGS
Date Explanation PR
SERVICE REVENUE
Date Explanation PR
Date Explanation PR
5 Rendered service
SALARIES EXPENSE
Date Explanation PR
28 Paid salaries
RENT EXPENSE
Date Explanation PR
9 Paid rent
UTILITIES EXPENSE
Date Explanation PR
26 Paid utilities
MISCELLANEOUS EXPENSE
Date Explanation PR
January 27 Paid miscellaneous expense
Page
No. 101
Balance
Debit Credit Debit Credit
19,000 19,000
5,200 24,200
19,000 43,200
6,200 37,000
2,800 34,200
7,200 27,000
1,850 25,150
350 24,800
8,000 16,800
5,200 22,000
No. 111
Balance
12,400 12,400
5,200 7,200
6,000 13,200
No. 121
Balance
29,200 29,200
4,800 34,000
No. 131
Balance
2,400 2,400
No. 151
Balance
95,500 95,500
No. 201
Balance
4,800 #VALUE!
7,200 #VALUE!
No. 206
Balance
8,000 8,000
5,200 13,200
No. 301
Balance
62,500 62,500
No. 302
Balance
15,000 15,000
2,800 17,800
No. 401
Balance
Debit Credit
210,000 210,000
19,000 229,000
6,000 235,000
No. 621
Balance
50,000 50,000
8,000 58,000
No. 639
Balance
54,000 54,000
6,200 60,200
No. 670
Balance
13,000 13,000
1,850 14,850
No. 670
Balance
350 350
AY SPA!
Unadjusted Trial Balance
For the month ended January, 2023
Accounts
Cash
Accounts Receivable
Repair Supplies
Prepaid Insurance
Repair Equipment
Accounts Payable
Unearned Service Revenue
K. Namjoon, Capital
K. Namjoon, Drawings
Service Revenue
Salaries Expense
Rent Expense
Utilities Expense
Miscellaneous Expense
Total
023
P. R. Debit Credit
22,000
13,200
34,000
2,400
95,500
7,600
13,200
62,500
17,800
235,000
58,000
60,200
14,850
350
318,300 318,300
Date Account Titles P.R
2023
Jan Unearned service revenue
Service revenue
Unearned revenue is collected
Depreciation expense - Equipment

Accumulated depreciation - Equipment
Annual depreciation amount of equipment is recorded
Salaries expense
Salaries payable
Recorded the salaries owed by the entity
Insurance expense
Prepaid insurance
Recorded the expired insurance
Supplies expense
Supplies
Recorded the used supplies
Debit Credit
3,500
3,500
19,100
19,100
7,000
7,000
1,800
1,800
22,500
22,500
X
GENERAL LEDGER
CASH
Date Explanation PR
5 Rendered service
9 Paid rent
26 Paid utilities
27 Paid miscellaneous expense
28 Paid salaries
ACCOUNTS RECEIVABLE
Date Explanation PR
REPAIR SUPPLIES
Date Explanation PR
PREPAID INSURANCE
Date Explanation PR
REPAIR EQUIPMENT
Date Explanation PR
ACCOUNTS PAYABLE
Date Explanation PR
UNEARNED SERVICE REVENUE
Date Explanation PR
K. NAMJOON CAPITAL
Date Explanation PR
K. NAMJOON DRAWINGS
Date Explanation PR
SERVICE REVENUE
Date Explanation PR
Date Explanation PR
5 Rendered service
SALARIES EXPENSE
Date Explanation PR
28 Paid salaries
RENT EXPENSE
Date Explanation PR
9 Paid rent
UTILITIES EXPENSE
Date Explanation PR
26 Paid utilities
MISCELLANEOUS EXPENSE
Date Explanation PR
January 27 Paid miscellaneous expense
Page
No. 101
Balance
19,000 19,000
5,200 24,200
19,000 43,200
6,200 37,000
2,800 34,200
7,200 27,000
1,850 25,150
350 24,800
8,000 16,800
5,200 22,000
No. 111
Balance
12,400 12,400
5,200 7,200
6,000 13,200
No. 121
Balance
29,200 29,200
4,800 34,000
No. 131
Balance
2,400 2,400
No. 151
Balance
95,500 95,500
No. 201
Balance
4,800 #VALUE!
7,200 #VALUE!
No. 206
Balance
8,000 8,000
5,200 13,200
No. 301
Balance
62,500 62,500
No. 302
Balance
15,000 15,000
2,800 17,800
No. 401
Balance
Debit Credit
210,000 210,000
19,000 229,000
6,000 235,000
No. 621
Balance
50,000 50,000
8,000 58,000
No. 639
Balance
54,000 54,000
6,200 60,200
No. 670
Balance
13,000 13,000
1,850 14,850
No. 670
Balance
350 350

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Date Account Titles P.

Depreciation expense - Equipment

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