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2A-2. Brett Pillows opened a consulting company, and the following transactions resulted: A. Brett invested $20,000 in the consulting agency. B. Bought office equipment on account, $8,000. C. Agency received cash for consulting work that it completed for a client, $2,900. D. Brett paid a personal bill from the company checkbook, $90. E. Paid advertising expense for the month, $550. F. Rent expense for the month due but unpaid, $1,400. G. Paid $1,000 as partial payment of what was owed from transaction B. As Brett's accountant, analyze and record the transactions in T account form. Set up the T accounts and label each entry with the letter of the transaction. Chart of Accounts Assets Revenue Cash 111 Consulting Fees Earned 411 Office Equipment 121 Expenses Liabilities Advertising Expense 511 Accounts Payable 211 Rent Expense 512 Owner's Equity Brett Pillows, Capital 311 Brett Pillows, Withdrawals 312 2A-3. From the following T accounts of Bill's Cleaning Service, (a) foot and determine ending balances, and (b) prepare a trial balance in proper form for December 201X. Cash 111 Accounts Payable 211 Cleaning Fees Earned 411 (A) 12,000 (D) 700 (D) 700 (C) 1,300 (B) 9,000 (G) 2,500 (E) 250 ( F ) 300 (H) 350 300 Accounts Receivable 112 Bill Jolt, Capital 311 Rent Expense 511 (B) 9,000 (G) 2,500 (A) 12,000 (F) 300 Office Equipment 121 Bill Jolt, Withdrawals 312 Utilities Expense 512 (C) 1,300 (I) 300 (E) 250 (H) 3502A-2. Brett Pillows opened a consulting company, and the following transactions resulted: A. Brett invested $20,000 in the consulting agency. B. Bought office equipment on account, $8,000. C. Agency received cash for consulting work that it completed for a client, $2,900. D. Brett paid a personal bill from the company checkbook, $90. E. Paid advertising expense for the month, $550. F. Rent expense for the month due but unpaid, $1,400. G. Paid $1,000 as partial payment of what was owed from transaction B. As Brett's accountant, analyze and record the transactions in T account form. Set up the T accounts and label each entry with the letter of the transaction. Chart of Accounts Assets Revenue Cash 111 Consulting Fees Earned 411 Office Equipment 121 Expenses Liabilities Advertising Expense 511 Accounts Payable 211 Rent Expense 512 Owner's Equity Brett Pillows, Capital 311 Brett Pillows, Withdrawals 312 2A-3. From the following T accounts of Bill's Cleaning Service, (a) foot and determine ending balances, and (b) prepare a trial balance in proper form for December 201X. Cash 111 Accounts Payable 211 Cleaning Fees Earned 411 (A) 12,000 (D) 700 (D) 700 (C) 1,300 (B) 9,000 (G) 2,500 (E) 250 ( F ) 300 (H) 350 300 Accounts Receivable 112 Bill Jolt, Capital 311 Rent Expense 511 (B) 9,000 (G) 2,500 (A) 12,000 (F) 300 Office Equipment 121 Bill Jolt, Withdrawals 312 Utilities Expense 512 (C) 1,300 (I) 300 (E) 250 (H) 350
