The trial balance of American Dry Cleaners on June 30 is given here.

AMERICAN DRY CLEANERS Trial Balance June 30, 2014 Debit Credit Cash $15,532 Accounts Receivable 10,536 Supplies 3,592 Equipment 25,950 Accounts Payable $15,800 Unearned Service Revenue 1,810 Common Stock 25,000 Retained Earnings 13,000

$55,610 $55,610 The July transactions were as follows.
July 8 Received $10,189 in cash on June 30 accounts receivable.
9 Paid employee salaries $2,100.
11 Received $7,320 in cash for services performed.
14 Paid creditors $4,810 of accounts payable.
17 Purchased supplies on account $720.
22 Billed customers for services performed $4,700.
30 Paid employee salaries $3,114, utilities $1,767, and repairs $386.
31 Paid $400 cash dividend.
Instructions

(a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of July 1. Provision should be made for the following additional accounts:

Dividends, Service Revenue, Maintenance and Repairs Expense, Salaries and Wages Expense, and Utilities Expense.

(b) Journalize the transactions, including explanations.

(c) Post to the ledger accounts.

(d) Prepare a trial balance on July 31, 2014.

AppendixLO1