General Journal Page: 1

DATE DESCRIPTION POST REF DEBIT CREDIT

1 May 1 Cash in Bank 5,000
2 Jack Hines, Capital 5,000
3 Memo 1
4 2 Office Equipment 3,500
5 Jack Hines, Capital 3,500
6 Memo 2
7 2 Office Supplies 125
8 Cash in Bank 125
9 Check 101
10 3 Office Furniture 2,700
11 Accounts Payable - Office Systems 2,700
12 Invoice 457
13 7 Web Server 35,000
14 Accounts Payable - Computer Specialists 35,000
15 Invoice WS4658421
16 9 Cash in Bank 1,000
17 Web Service Fees 1,000
18 Receipt 101
19 11 Accounts Receivable - Andrew Hospital 3,000
20 Web Service Fees 3,000
21 Invoice 101
22 12 Web Server 10,000
23 Accounts Payable - Service Plus Software 10,000
24 Invoice 876
25 14 Utilities Expense 118
26 Cash in Bank 118
27 Check 102
28 15 Jack Hines, Withdrawals 2,500
29 Cash in Bank 2,500
30 Check 103
31 17 Accounts Receivable - Sunshine Products 5,000
32 Web Service Fees 5,000
33 Invoice 102
34 18 Office Furniture 275
35 Cash in Bank 275
36 Check 104
37 19 Cash in Bank 4,000
38 Web Service Fees 4,000
39 Receipt 102
 General Journal Page: 2
DATE DESCRIPTION POST REF DEBIT CREDIT
1 May 20 Accounts Receivable - Indiana Trucking 2,000
2 Web Service Fees 2,000
3 Invoice 103
4 21 Cash in Bank 2,500
5 Accounts Receivable - Sunshine Products 2,500
6 Receipt 103
7 22 Telecommunications Expense 4,900
8 Cash in Bank 4,900
9 Check 105
10 22 Accounts Payable - Service Plus Software 3,333
11 Cash in Bank 3,333
12 Check 106
13 25 Accounts Payable - Office Systems 2,000
14 Cash in Bank 2,000
15 Check 107
16 26 Cash in Bank 1,000
17 Web Service Fees 1,000
18 Receipt 104
19 27 Membership Expense 7,000
20 Cash in Bank 7,000
21 Check 108
22 30 Rent Expense 750
23 Cash in Bank 750
24 Check 109
25 30 Jack Hines, Withdrawals 2,500
26 Cash in Bank 2,500
27 Check 110
28 30 Accounts Payable - Computer Specialists Inc. 25,000
29 Cash in Bank 25,000
30 Check 110
31
32
33
34
35
36
37
38
39
 General Journal Page: 1
DATE DESCRIPTION POST REF DEBIT CREDIT
1 May 1 Cash in Bank 101 5,000
2 Jack Hines, Capital 301 5,000
3 Memo 1
4 2 Office Equipment 135 3,500
5 Jack Hines, Capital 301 3,500
6 Memo 2
7 2 Office Supplies 130 125
8 Cash in Bank 101 125
9 Check 101
10 3 Office Furniture 140 2,700
11 Accounts Payable - Office Systems 210 2,700
12 Invoice 457
13 7 Web Server 145 35,000
14 Accounts Payable - Computer Speciali 205 35,000
15 Invoice WS4658421
16 9 Cash in Bank 101 1,000
17 Web Service Fees 401 1,000
18 Receipt 101
19 11 Accounts Receivable - Andrew Hospital 105 3,000
20 Web Service Fees 401 3,000
21 Invoice 101
22 12 Web Server 145 10,000
23 Accounts Payable - Service Plus Soft 215 10,000
24 Invoice 876
25 14 Utilities Expense 508 118
26 Cash in Bank 101 118
27 Check 102
28 15 Jack Hines, Withdrawals 305 2,500
29 Cash in Bank 101 2,500
30 Check 103
31 17 Accounts Receivable - Sunshine Products 115 5,000
32 Web Service Fees 401 5,000
33 Invoice 102
34 18 Office Furniture 140 275
35 Cash in Bank 101 275
36 Check 104
37 19 Cash in Bank 101 4,000
38 Web Service Fees 401 4,000
39 Receipt 102
 General Journal Page: 2
DATE DESCRIPTION POST REF DEBIT CREDIT
1 May 20 Accounts Receivable - Indiana Trucking 110 2,000
2 Web Service Fees 401 2,000
3 Invoice 103
4 21 Cash in Bank 101 2,500
5 Accounts Receivable - Sunshine Produ 115 2,500
6 Receipt 103
7 22 Telecommunications Expense 506 4,900
8 Cash in Bank 101 4,900
9 Check 105
10 22 Accounts Payable - Service Plus Software 215 3,333
11 Cash in Bank 101 3,333
12 Check 106
13 25 Accounts Payable - Office Systems 210 2,000
14 Cash in Bank 101 2,000
15 Check 107
16 26 Cash in Bank 101 1,000
17 Web Service Fees 401 1,000
18 Receipt 104
19 27 Membership Expense 505 7,000
20 Cash in Bank 101 7,000
21 Check 108
22 30 Rent Expense 507 750
23 Cash in Bank 101 750
24 Check 109
25 30 Jack Hines, Withdrawals 305 2,500
26 Cash in Bank 101 2,500
27 Check 110
28 30 Accounts Payable - Computer Specialists Inc. 205 25,000
29 Cash in Bank 101 25,000
30 Check 111
31
32
33
34
35
36
37
38
39
ACCOUNT Cash in Bank ACCOUNT NO. 101
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 1 G1 ### ###
2 G1 125 ###
9 G1 1,000 ###
14 G1 118 ###
15 G1 2,500 ###
18 G1 275 ###
19 G1 4,000 ###
21 G2 2,500 ###
22 G2 4,900 ###
22 G2 3,333 ###
25 G2 2,000 ###
26 G2 1,000 ###
27 G2 7,000 ###
320 G2 750 ###
30 G2 2,500 ###
30 G2 25000 9,999
ACCOUNT Accounts Receivable - Andrew Hospital ACCOUNT NO. 105
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 11 G1 3,000 3,000

ACCOUNT Accounts Receivable - Indiana Trucking ACCOUNT NO. 110

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 20 G2 2,000 2,000

ACCOUNT Accounts Receivable - Sunshine Products ACCOUNT NO. 115

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 17 G1 5,000 5,000
21 G2 2,500 2,500
ACCOUNT Office Supplies ACCOUNT NO. 130
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 2 G1 125 125

ACCOUNT Office Equipment ACCOUNT NO. 135

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 2 G1 3,500 3,500

ACCOUNT Office Furniture ACCOUNT NO. 140

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 3 G1 2,700 2,700
18 G1 275 2,975
ACCOUNT Web Server ACCOUNT NO. 145
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 7 G1 ### ###
2 G1 ### ###

ACCOUNT Accounts Payable - Computer Specialists Inc.

ACCOUNT NO. 205
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 7 G1 ### ###
30 G2 ### ###

ACCOUNT Accounts Payable - Office Systems ACCOUNT NO. 210

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 3 G1 2,700 2,700
25 G2 2,000 700
ACCOUNT Accounts Payable - Service Plus SoftwareACCOUNT
Inc. NO. 215
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 12 G1 ### ###
22 G2 3,333 6,667

ACCOUNT Jack Hines, Capital ACCOUNT NO. 301

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 1 G1 ### ###
2 G1 3,500 ###

ACCOUNT Jack Hines, Withdrawals ACCOUNT NO. 305

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 15 G1 2,500 2,500
30 G2 2,500 5,000
ACCOUNT Web Server Fees ACCOUNT NO. 401
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 9 G1 1,000 1,000
11 G1 3,000 4,000
17 G1 5,000 9,000
19 G1 4,000 ###
20 G2 2,000 ###
26 G2 1,000 ###

ACCOUNT Membership Expense ACCOUNT NO. 505

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 27 G2 7,000 7,000
ACCOUNT Telecommunications Expense ACCOUNT NO. 506
POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 22 G2 4,900 4,900

ACCOUNT Rent Expense ACCOUNT NO. 507

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 30 G2 750 750

ACCOUNT Utilities Expense ACCOUNT NO. 508

POST BALANCE
DATE DESCRIPTION REF DEBIT CREDIT DEBIT CREDIT
2006
MAY 14 G1 118 118
 Canyon.com Web Sites
Trial Balance
May 31, 2006

101 Cash in Bank 9,999

105 Accounts Receivable - Andrew Hospital 3,000
110 Accounts Receivable - Indiana Trucking 2,000
115 Accounts Receivable - Sunshine Products 2,500
130 Office Supplies 125
135 Office Equipment 3,500
140 Office Furniture 2,975
145 Web Server ###
205 Accounts Payable - Computer Specialists Inc. ###
210 Accounts Payable - Office Systems 700
215 Accounts Payable - Service Plus Software Inc. 6,667
301 Jack Hines, Capital ###
303 Jack Hines, Withdrawals 5,000
401 Web Service Fees ###
505 MembershipExpense 7,000
506 Telecommunications Expense 4,900
507 Rent Expense 750
508 Utilities Expense 118
Totals ### ###
Journal 138 138
Ledger 230 230
Trial Balance 24 24
392
Neatness 8 8
400 400 100%