These T accounts summarize the ledger of Hayley’s Gardening Company Inc. at Cash Unearned Revenue Apr. 1 12,000 Apr. 15 900 Apr. 30 600 a2. 700 25. 3,000 29 800 30 600 Accounts Receivable Common Stock Apr. 7 2,400 lear 29 800 lee 1 12,000 Supplies Service Revenue Apr. 4 5,200 Apr. 7 2,400 12 700 Accounts Payable Salaries Expense Apr. 25 3,500 |ho c: 4 5,200 Apr. 15 900 Le Instructions

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

(b) Prepare a trial balance at April 30, 2007. (Hint: Compute ending balances of T accounts first.)

139 Analyze transactions, prepare journal entries, and post transactions to T accounts.

(90) 0,7)

Exercises Journalize transactions from T accounts and prepare a trial balance.

(SO 5, 8)