The T accounts below summarize the ledger of Quick Response Catering Corporation at the end of the first month of operations:. LO5 106 CHAPTER 3 The Recording Process Cash No. 101 4/1 10,000 4/15 450 4/12 600 4/25 1,100 4/29 900 4/30 600 Accounts Receivable No. 112 4/7 3,200 4/29 900 Supplies No. 126 4/4 1,800 Accounts Payable No. 201 4/25 1,100 4/4 1,800 Unearned Revenue No. 209 4/30 600 Common Stock No. 311 4/1 10,000 Service Revenue No. 400 4/7 3,200 4/12 600 Salaries Expense No. 726 4/15 450 Journalize transactions from account data, and prepare a trial balance.

(SO 4, 7)

Instructions

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

(b) Prepare a trial balance at April 30, 2004.