These T accounts summarize the ledger of Crabgrass Landscaping Company Inc. at the end of the first month of operations:

Instructions

(a) Prepare in the order they occurred the journal entries (including explanations) that resulted in the amounts posted to the account.

(b) Prepare a trial balance at April 30, 2001.

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Cash Apr. 19,000 Apr. 15 12 900 25 600 3,500 29 400 30 800 Unearned Revenue Apr. 30 800 Accounts Receivable Common Stock Apr. 7 2,400 Apr. 29 400 Apr. 19,000 Supplies Service Revenue Apr. 4 4,800 Apr. 7 2,400 Apr. 12 900 Accounts Payable Salaries Expense Apr. 25 3,500 Apr. 4 4,800 Apr. 15 600