1. Chrystal started in business on 1st September. During September she made service revenues of $36,400 for cash and made service revenues of $48,000 on credit of which $25,600 had been received. What would be the balance of the Service Revenues in the general ledger at the end of September?

• A. $ 10,800
• B. $ 22,400
• C. $ 58,800
• D. $ 84,400

2) The following ledger balances are some of the accounts that make up a companys trial balance: Service Revenues 38,800 Salaries 14,300 Non-current assets 17,050 Accounts Payables 6,400 Accounts Receivables 16,600 Cash at bank 6,200 Common Stock 4,450 What is the total of the debit column of the trial balance?

• A. $ 49,650
• B. $ 54,150
• C. $ 54,750
• D. $ 102,450