Account: 123456 Client matter no.234567 Client 1 Trust Ledger Re: Small Claims 2050 Date Particulars Receipts Disbursements Trust Balance **NOTE: Copy the above chart for all required trust ledgers. Account: 123456 Client matter no. 234567 Date Client 2 Trust Ledger Re: Small Claims 2050 Receipts Particulars Disbursements Trust Balance Account: 123456 Client matter no.234567 Client 3 Trust Ledger Re: Small Claims 2050 Receipts Date Particulars Disbursements Trust Balance Re: Small Claims Account: Client matter no. 2050-Carlm Seaver HST on HST on Balance Date Particulars Expenses paid Fees expenses fees Payment from client 2,500 owing 2-Aug Retainer **NOTE: Copy the above chart for all client general ledgers/accounts receivable. Clients' GeneraLedger - Accounts Receivable Re: Small Claims Account: 20215556 Client matter no. 2125- Edna Garrett Expenses HST on HST on Payment Balance Date Particulars Fees paid expenses fees from client owing 4-Aug Retainer 1,050 Clients' GeneraLedger - Accounts Receivable Re: Small Claims Account: 2226- Tony Micelli Client matter no. HST on HST on Date Particulars Expenses paid Fees Balance owing expenses Payment from client 3,400 fees 8-Sep Retainer You are a new paralegal with a general bank account balance of $12,000. On August 1 you set up a mixed trust account for your paralegal practice. The following events take place in your first two months of business, August and September 20** 1. You pay for office rent to Jackson Mall in the amount of $950 (plus HST) with general cheque #200 on August 1. 2. You are retained by Carol Seaver in Matter 2050. You receive $2,500 in trust to the credit of Matter 2050 (Small Claims) on August 2. Certified cheque #658. 3. You are retained by Edna Garrett in Matter 2125. You receive 51,050 in trust to the credit of Matter 2125 (Small Claims) on August 3. Certified cheque #798. 4. On August 4, you issue the defendant's claim for Edna Garrett (Matter 2125). You pay the court fee of $75 with trust cheque #101 payable to Small Claims Court. 5. On August 6, you issue the plaintiff's claim for Carol Seaver (Matter 2050). You pay the court fee of $75 with trust cheque #102 payable to Small Claims Court. 6. On August 9, you file a defence for Edna Garrett (Matter 2125). You pay the fee of $40 with trust cheque #103 payable to Small Claims Court. 7. You pay yourself $2,300 on August 15 with cheque #201. 8. You pay for office rent to Jackson Mall in the amount of $950 (plus HST) with general cheque #202 on September 3. 9. You are retained by Tony Micelli in Matter 2226. You receive $3,400 in trust to the credit of Matter 2226 (Small Claims) on September 8. Certified cheque #359. 10. On September 13, you issue the defendant's claim for Tony Micelli (Matter 2226). You pay the court fee of $75 with trust cheque #104 payable to Small Claims Court. 11. Matter 2050 goes to settlement conference on August 14. No settlement is reached at the settlement conference, or within 30 days thereafter. On September 14, you request a date for trial. The court fee of $100 is paid out of the trust account with cheque #105 payable to Small Claims Court. 12. You pay Rogers Telephone for telephone expenses in the amount of $200, plus HST, on Sep- tember 15 with cheque #203. 13. On September 16, you deliver an interim invoice to Edna Garrett. Your fees, excluding HST, are $400. The total amount of invoice #100, including HST, is $452. 14. On September 17, you transfer the funds (ET #987) from trust to pay invoice #100. 15. On September 18, you deliver an interim invoice to Carol Seaver. Your fees, excluding HST, are $900. The total amount of invoice #101, including HST, is $1,017. 16. On September 19, you transfer the funds (ET #654) from trust to pay invoice #101. 17. On September 20, you deliver an interim invoice to Tony Micelli. Your fees, excluding HST, are $1,400. The total amount of invoice #102, including HST, is $1,582. 18. On September 22, you transfer the funds (ET #321) from trust to pay invoice #102. 19. You pay yourself $1,800 on September 26 with cheque #204. 20. You are retained by Arnold Jackson in Matter 2389. You receive $2,000 in trust to the credit of Matter 2389 (Small Claims) on September 29. Certified cheque #144. Account: 123456 Client matter no.234567 Client 1 Trust Ledger Re: Small Claims 2050 Date Particulars Receipts Disbursements Trust Balance **NOTE: Copy the above chart for all required trust ledgers. Account: 123456 Client matter no. 234567 Date Client 2 Trust Ledger Re: Small Claims 2050 Receipts Particulars Disbursements Trust Balance Account: 123456 Client matter no.234567 Client 3 Trust Ledger Re: Small Claims 2050 Receipts Date Particulars Disbursements Trust Balance Re: Small Claims Account: Client matter no. 2050-Carlm Seaver HST on HST on Balance Date Particulars Expenses paid Fees expenses fees Payment from client 2,500 owing 2-Aug Retainer **NOTE: Copy the above chart for all client general ledgers/accounts receivable. Clients' GeneraLedger - Accounts Receivable Re: Small Claims Account: 20215556 Client matter no. 2125- Edna Garrett Expenses HST on HST on Payment Balance Date Particulars Fees paid expenses fees from client owing 4-Aug Retainer 1,050 Clients' GeneraLedger - Accounts Receivable Re: Small Claims Account: 2226- Tony Micelli Client matter no. HST on HST on Date Particulars Expenses paid Fees Balance owing expenses Payment from client 3,400 fees 8-Sep Retainer You are a new paralegal with a general bank account balance of $12,000. On August 1 you set up a mixed trust account for your paralegal practice. The following events take place in your first two months of business, August and September 20** 1. You pay for office rent to Jackson Mall in the amount of $950 (plus HST) with general cheque #200 on August 1. 2. You are retained by Carol Seaver in Matter 2050. You receive $2,500 in trust to the credit of Matter 2050 (Small Claims) on August 2. Certified cheque #658. 3. You are retained by Edna Garrett in Matter 2125. You receive 51,050 in trust to the credit of Matter 2125 (Small Claims) on August 3. Certified cheque #798. 4. On August 4, you issue the defendant's claim for Edna Garrett (Matter 2125). You pay the court fee of $75 with trust cheque #101 payable to Small Claims Court. 5. On August 6, you issue the plaintiff's claim for Carol Seaver (Matter 2050). You pay the court fee of $75 with trust cheque #102 payable to Small Claims Court. 6. On August 9, you file a defence for Edna Garrett (Matter 2125). You pay the fee of $40 with trust cheque #103 payable to Small Claims Court. 7. You pay yourself $2,300 on August 15 with cheque #201. 8. You pay for office rent to Jackson Mall in the amount of $950 (plus HST) with general cheque #202 on September 3. 9. You are retained by Tony Micelli in Matter 2226. You receive $3,400 in trust to the credit of Matter 2226 (Small Claims) on September 8. Certified cheque #359. 10. On September 13, you issue the defendant's claim for Tony Micelli (Matter 2226). You pay the court fee of $75 with trust cheque #104 payable to Small Claims Court. 11. Matter 2050 goes to settlement conference on August 14. No settlement is reached at the settlement conference, or within 30 days thereafter. On September 14, you request a date for trial. The court fee of $100 is paid out of the trust account with cheque #105 payable to Small Claims Court. 12. You pay Rogers Telephone for telephone expenses in the amount of $200, plus HST, on Sep- tember 15 with cheque #203. 13. On September 16, you deliver an interim invoice to Edna Garrett. Your fees, excluding HST, are $400. The total amount of invoice #100, including HST, is $452. 14. On September 17, you transfer the funds (ET #987) from trust to pay invoice #100. 15. On September 18, you deliver an interim invoice to Carol Seaver. Your fees, excluding HST, are $900. The total amount of invoice #101, including HST, is $1,017. 16. On September 19, you transfer the funds (ET #654) from trust to pay invoice #101. 17. On September 20, you deliver an interim invoice to Tony Micelli. Your fees, excluding HST, are $1,400. The total amount of invoice #102, including HST, is $1,582. 18. On September 22, you transfer the funds (ET #321) from trust to pay invoice #102. 19. You pay yourself $1,800 on September 26 with cheque #204. 20. You are retained by Arnold Jackson in Matter 2389. You receive $2,000 in trust to the credit of Matter 2389 (Small Claims) on September 29. Certified cheque #144