COUNTRYSIDE PAINTING SPECIALISTS Trial Balance November 30, 2018 Account Title Balance Debit Credit Cash $ 12,100 Accounts Receivable 1,300 Office Supplies 200 Painting Equipment 13,500 Accounts Payable $ 3,300 Unearned Revenue 1,700 Common Stock 15,000 Dividends 3,500 Service Revenue 15,600 Advertising Expense 550 Rent Expense 1,800 Salaries Expense 2,400 Utilities Expense 250 Total $ 35,600 $ 35,600 P2-29A Requirement 1 Date Accounts and Explanation Post Ref. Debit Credit July 1 Cash 63,000 Common Stock 63,000 5 Rent Expense 510 Cash 510 9 Land 23,000 Cash 23,000 10 Office Supplies 1,600 Accounts Payable 1,600 19 Cash 22,000 Notes Payable 22,000 22 Accounts Payable 1,100 Cash 1,100 28 Advertising Expense 240 Advertising Payable 240 31 Cash 6,400 Accounts Receivable 6,000 Service Revenue 12,400 31 Salaries Expense 2,200 Rent Expense 1,900 Utilities Expense 560 Cash 4,660 31 Cash 1,120 Unearned Revenue 1,120 31 Dividends 7,200 Cash 7,200 Requirement 2 Cash Accounts Payable Jul. 1 63,000 510 Jul. 5 Jul. 22 1,100 1,600 Jul. 10 Jul. 19 22,000 23,000 Jul. 9 500 Bal. Jul. 31 6,400 1,100 Jul. 22 Jul. 31 1,120 4,660 Jul. 31 Advertising Payable 7,200 Jul. 31 240 Jul. 28 Bal. 56,050 240 Bal. Accounts Receivable Unearned Revenue Jul. 31 6,000 1,120 Jul. 31 Bal. 6,000 1,120 Bal. Office Supplies Notes Payable Jul. 10 1,600 22,000 Jul. 19 Bal. 1,600 22,000 Bal. Land Common Stock Jul. 9 23,000 63,000 Jul. 1 Bal. 23,000 63,000 Bal. Dividends Jul. 31 7,200 Bal. 7,200 Service Revenue 12,400 Jul. 31 12,400 Bal. Salaries Expense Jul. 31 2,200 Bal. 2,200 Rent Expense Jul. 5 510 Jul. 31 1,900 Bal. 2,410 Utilities Expense Jul. 31 560 Bal. 560 Advertising Expense Jul. 28 240 Bal. 240 Requirement 3 VINCE YORK, MD Trial Balance July 31, 2018 Account Title Balance Debit Credit Cash $ 56,050 Accounts Receivable 6,000 Office Supplies 1,600 Land 23,000 Accounts Payable $ 500 Advertising Payable 240 Unearned Revenue 1,120 Notes Payable 22,000 Common Stock 63,000 Dividends 7,200 Service Revenue 12,400 Salaries Expense 2,200 Rent Expense 2,410 Utilities Expense 560 Advertising Expense 240 Total $ 99,260 $ 99,260