E2-10 TheT accounts below summarize the ledger of Simon Landscaping Company at the end of the first month of operations.

Cash No. 101 Unearned Revenue No. 205 4/1 15,000 4/15 600 4/30 1,000 4/12 900 4/25 1,500 4/29 400 4/30 1,000 Accounts Receivable No. 112 Common Stock No. 311 4/7 3,200 4/29 400 4/1 15,000 Sup dies No. 126 Service Revenue No. 400 4/4 1,800 4/7 3,200 4/12 900 Accounts Payable No. 201 Salaries Expense No. 726 4/25 1,500 4/4 1,800 4/15 600 Instructions

(a) Prepare the complete general journal (including explanations) from which the postings to Cash were made.

(b) Prepare a trial balance at April 30,2008.