For my Accounting Information Systems class I am at the final step of the Excelproject. I am having trouble with the following. Basically I need to add a VLOOKUP to theexisting macro titled "GetMacro" so that every time the balance in column I in bold is not a normal debit or credit balance (from the Chart of Accounts tab) it will output an error message saying "NOT A NORMAL BALANCE" in column J next to the balance.

10.If the account?s balance is not its normal balance, see chart of accounts, add an error message.

Name Create a new sheet and add the headings as shown (the date is a variable) In the General Ledger normal balances for accounts are shown in black. Create a macro, attached to two buttons, one on the top of the General Journal and the other on top of th 1 Clears the General Ledger sheet below the headings Save the file every time the report is started, Last name date and time 2 Imports the General Journal and the Adjusting Journal entries 3 Sorts by account number and then by transaction number 4 Skips lines between each account 5 Add "Balance" and holding places 6 Loop for all Accounts 7 Calculate and display a running balance and the ending balance of each account 8 Display the account balance of each account in "I" 9 If the balance ever goes negative change the font to red 10 If the account's balance is not its normal balance, see chart of accounts, add an error messag A Byte of Accounting General Ledger For the Period Ending June 30 Date 6/1 6/1 6/1 6/2 6/10 6/14 6/16 6/16 6/17 6/21 6/21 6/22 6/22 6/23 6/29 6/29 6/29 6/30 Balance 6/21 6/23 6/28 6/29 Balance Transactio Account Name 1 1110 Cash 2 1110 Cash 3 1110 Cash 4 1110 Cash 7 1110 Cash 8 1110 Cash 9 1110 Cash 10 1110 Cash 11 1110 Cash 14 1110 Cash 15 1110 Cash 16 1110 Cash 18 1110 Cash 19 1110 Cash 22 1110 Cash 23 1110 Cash 24 1110 Cash 26 1110 Cash 1110 Cash 13 19 21 22 Description Debit Credit Balance Jeremy's Investment 22,260.00 22,260.00 Courtney's Investment 40,950.00 63,210.00 Mark's Investment 63,000.00 126,210.00 Computer Equip. 31,000.00 95,210.00 Computer Equip. 23,750.00 71,460.00 Insurance 6,312.00 65,148.00 Revenue 7,000.00 72,148.00 Housing Facility 13,700.00 58,448.00 Rent 4,800.00 53,648.00 Fax Machine 650.00 52,998.00 A/P 320.00 52,678.00 Newspaper Ad 275.00 52,403.00 Wages 1,010.00 51,393.00 Revenue 3,605.00 54,998.00 Revenue 5,400.00 60,398.00 Repairs 1,165.00 59,233.00 Wages 1,010.00 58,223.00 Dividends 1,535.39 56,687.61 1120 Accounts RRevenue 1120 Accounts RCollection 1120 Accounts RRevenue 1120 Accounts RCollection 1120 Accounts Receivable 4,500.00 4,750.00 5,700.00 5,650.00 4,500.00 (250.00) 5,450.00 (200.00) 6/4 6/8 6/17 6/21 6/22 Balance 5 6 12 15 16 2101 Accounts POffice Equip. 2101 Accounts POffice Equip. 2101 Accounts PNewspaper Ad 2101 Accounts PA/P 2101 Accounts PNewspaper Ad 2101 Accounts Payable 400.00 80.00 275.00 320.00 375.00 400.00 320.00 595.00 275.00 (100.00) urnal and the other on top of the Adjusting Journal, that: nd time e of each account accounts, add an error message. ### (205.00) NOT A NORMAL BALANCE (100.00) NOT A NORMAL BALANCE A Byte of Accounting General Ledger For the Period Ending June 30 Saturday, June 11, 2016 Zeller2016 06 11 14.55.56 Zeller Chad Transaction Date 1 2 3 4 7 8 9 10 11 13 14 16 18 20 22 23 24 26 101 6/1/2016 6/1/2016 6/1/2016 6/2/2016 6/10/2016 6/14/2016 6/16/2016 6/16/2016 6/17/2016 6/21/2016 6/21/2016 6/22/2016 6/22/2016 6/23/2016 6/29/2016 6/29/2016 6/29/2016 6/30/2016 6/30/2016 Account Name 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash Balance 15 20 21 23 106 6/21/2016 6/23/2016 6/28/2016 6/29/2016 6/30/2016 1120 Accounts Receivable 1120 Accounts Receivable 1120 Accounts Receivable 1120 Accounts Receivable 1120 Accounts Receivable Balance 8 105 6/14/2016 6/30/2016 1130 Prepaid Insurance 1130 Prepaid Insurance Balance 11 102 6/17/2016 6/30/2016 1140 Prepaid Rent 1140 Prepaid Rent Balance 19 103 6/23/2016 6/30/2016 1150 Office Supplies 1150 Office Supplies Balance 3 5 6 14 6/1/2016 6/4/2016 6/8/2016 6/21/2016 1211 Office Equip. 1211 Office Equip. 1211 Office Equip. 1211 Office Equip. Balance 107 6/30/2016 1212 Accum. Depr.-Office Equip. Balance 2 3 4 6/1/2016 6/1/2016 6/2/2016 1311 Computer Equip. 1311 Computer Equip. 1311 Computer Equip. Balance 107 6/30/2016 1312 Accum. Depr.-Computer Equip. Balance 10 6/16/2016 1411 Building Cost Balance 107 6/30/2016 1412 Accum. Depr.-Building Balance 10 6/16/2016 1510 Land Balance 5 6 12 13 17 18 19 22 25 6/4/2016 6/8/2016 6/17/2016 6/21/2016 6/22/2016 6/22/2016 6/23/2016 6/29/2016 6/30/2016 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable Balance 104 109 6/30/2016 6/30/2016 2103 Interest Payable 2103 Interest Payable Balance 108 6/30/2016 2105 Salaries Payable Balance 110 6/30/2016 2106 Income Taxes Payable Balance 10 6/16/2016 2201 Mortgage Payable Balance 4 7 6/2/2016 6/10/2016 2202 Notes Payable 2202 Notes Payable Balance 1 2 3 6/1/2016 6/1/2016 6/1/2016 3100 Capital Stock 3100 Capital Stock 3100 Capital Stock Balance 101 6/30/2016 3300 Dividends Balance 9 15 21 106 6/16/2016 6/21/2016 6/28/2016 6/30/2016 4100 Computer & Consulting Revenue 4100 Computer & Consulting Revenue 4100 Computer & Consulting Revenue 4100 Computer & Consulting Revenue Balance 102 6/30/2016 5010 Rent Expense Balance 16 24 26 108 6/22/2016 6/29/2016 6/30/2016 6/30/2016 5020 Salary Expense 5020 Salary Expense 5020 Salary Expense 5020 Salary Expense Balance 12 6/17/2016 5030 Advertising Expense Balance 17 6/22/2016 5040 Repairs & Maint. Expense Balance 25 6/30/2016 5050 Oil & Gas Expense Balance 103 6/30/2016 5080 Supplies Expense Balance 104 109 6/30/2016 6/30/2016 5090 Interest Expense 5090 Interest Expense Balance 105 6/30/2016 5100 Insurance Expense Balance 107 6/30/2016 5110 Depreciation Expense Balance 110 6/30/2016 5120 Income Tax Expense Balance Accounting al Ledger d Ending June 30 June 11, 2016 Description Lauren's Investment Sasha Irshad's Common Stock Courtney's Investment Computer Down Payment Computer Equipment Pay for Insurance Consulting Revenue Purchased Building and Land Pay for Rent Paid for Accounts Payable Purchased Fax Machine Equipment Operators Salaries Newspaper Advertising Expense Billings Pay for Repairs to Computer Equipment Billings Equipment Operators Salaries Test Paid Cash Dividend to Shareholders Debit Credit Balance $ 71,400.00 $71,400.00 $ 23,100.00 $94,500.00 $ 45,150.00 $139,650.00 $ 35,000.00 $104,650.00 $ 26,750.00 $77,900.00 $ 6,480.00 $71,420.00 $ 6,500.00 $77,920.00 $ 11,300.00 $66,620.00 $ 3,400.00 $63,220.00 $ 400.00 $62,820.00 $ 675.00 $62,145.00 $ 860.00 $61,285.00 $ 250.00 $61,035.00 $ 3,365.00 $64,400.00 $ 1,165.00 $63,235.00 $ 5,101.00 $68,336.00 $ 860.00 $67,476.00 $ 5,000.00 $72,476.00 $ 1,401.60 $71,074.40 $71,074.40 Consulting Services Billings Bill for services performed Billings Unbilled Revenues $ 4,200.00 $ 5,385.00 $ 5,000.00 $ 3,365.00 $ 5,101.00 $4,200.00 $835.00 $6,220.00 $1,119.00 $6,119.00 $6,119.00 Pay for Insurance Half of June's Insurance $ 6,480.00 $ 270.00 $6,480.00 $6,210.00 $6,210.00 Pay for Rent Rent for June $ 3,400.00 $ 1,700.00 $3,400.00 $1,700.00 $1,700.00 Purchased Office Supplies Office Supplies Remaining $ 555.00 $ 330.00 $555.00 $225.00 $225.00 Courtney's Investment Office Equipment on Credit Return Office Equipment Purchased Fax Machine $ $ 1,050.00 500.00 $ 675.00 $ 100.00 $1,050.00 $1,550.00 $1,450.00 $2,125.00 $2,125.00 Depreciation for June $ 19.35 ($19.35) ($19.35) Sasha Irshad's Common Stock Courtney's Investment Computer Down Payment $ $ $ 31,080.00 12,180.00 175,000.00 $31,080.00 $43,260.00 $218,260.00 $218,260.00 Depreciation for June $ 3,637.67 ($3,637.67) ($3,637.67) Purchased Building and Land $ 95,000.00 $95,000.00 $95,000.00 Depreciation for June $ 231.48 ($231.48) ($231.48) Purchased Building and Land $ 18,000.00 $18,000.00 $18,000.00 Office Equipment on Credit Return Office Equipment Newspaper Advertising Expense Paid for Accounts Payable Computer Equipment Repair Service Newspaper Advertising Expense Purchased Office Supplies Pay for Repairs to Computer Equipment Bill from Oil and Gas Company $ 100.00 $ 400.00 $ 250.00 $ 1,165.00 $ 500.00 $ 250.00 $ 1,165.00 $ 555.00 $ 790.00 ($500.00) ($400.00) ($650.00) ($250.00) ($1,415.00) ($1,165.00) ($1,720.00) ($555.00) ($1,345.00) ($1,345.00) Interest on Mortgage Interest on Five Year Note $ $ 339.00 1,128.33 ($339.00) ($1,467.33) ($1,467.33) Unpaid Salaries Owed $ 516.00 ($516.00) ($516.00) Income Taxes $ 2,247.04 ($2,247.04) ($2,247.04) Purchased Building and Land $ 101,700.00 ($101,700.00) ($101,700.00) Computer Down Payment Computer Equipment $ $ 140,000.00 26,750.00 ($140,000.00) ($113,250.00) ($113,250.00) Lauren's Investment Sasha Irshad's Common Stock Courtney's Investment $ $ $ 71,400.00 54,180.00 58,380.00 ($71,400.00) ($125,580.00) ($183,960.00) ($183,960.00) Paid Cash Dividend to Shareholders $ 1,401.60 $1,401.60 $1,401.60 Consulting Revenue Consulting Services Bill for services performed Unbilled Revenues $ $ $ $ 6,500.00 4,200.00 5,385.00 5,000.00 ($6,500.00) ($10,700.00) ($16,085.00) ($21,085.00) ($21,085.00) Rent for June $ 1,700.00 $1,700.00 $1,700.00 Equipment Operators Salaries Equipment Operators Salaries Test Unpaid Salaries Owed $ $ 860.00 860.00 $ 516.00 $ 5,000.00 $860.00 $1,720.00 ($3,280.00) ($2,764.00) ($2,764.00) Newspaper Advertising Expense $ 250.00 $250.00 $250.00 Computer Equipment Repair Service $ 1,165.00 $1,165.00 $1,165.00 Bill from Oil and Gas Company $ 790.00 $790.00 $790.00 Office Supplies Remaining $ 330.00 $330.00 $330.00 Interest on Mortgage Interest on Five Year Note $ $ 339.00 1,128.33 $339.00 $1,467.33 $1,467.33 Half of June's Insurance $ 270.00 $270.00 $270.00 Depreciation for June $ 3,888.50 $3,888.50 $3,888.50 Income Taxes $ 2,247.04 $2,247.04 $2,247.04 Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 3400 Income Summary 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense Normal Balance Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Error # 1 2 4 8 16 32 64 128 256 512 1024 Message Debit And Credit On Same Line Debit Before Credit Need An Account Number Round To Two Decimal Places Need a Description Need a Date Run Report 01 01 Jun 01 Jun 01 1110 Cash 3100 Capital Stock Lauren's Investment Lauren's Investment 71,400.00 02 02 02 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 3100 Capital Stock Sasha Irshad's Common Stock Sasha Irshad's Common Stock Sasha Irshad's Common Stock 23,100.00 31,080.00 03 03 03 03 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 1211 Office Equip. 3100 Capital Stock Courtney's Investment Courtney's Investment Courtney's Investment Courtney's Investment 45,150.00 12,180.00 1,050.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip. 2202 Notes Payable 1110 Cash Computer Down Payment Computer Down Payment Computer Down Payment 05 05 Jun 04 Jun 04 1211 Office Equip. 2101 Accounts Payable Office Equipment on Credit Office Equipment on Credit 500.00 06 06 Jun 08 Jun 08 2101 Accounts Payable 1211 Office Equip. Return Office Equipment Return Office Equipment 100.00 07 07 Jun 10 Jun 10 2202 Notes Payable 1110 Cash Computer Equipment Computer Equipment 08 08 Jun 14 Jun 14 1130 Prepaid Insurance 1110 Cash Pay for Insurance Pay for Insurance 09 09 Jun 16 Jun 16 1110 Cash Consulting Revenue 4100 Computer & ConsultingConsulting Revenue 10 10 10 10 Jun 16 Jun 16 Jun 16 Jun 16 1411 Building Cost 1510 Land 1110 Cash 2201 Mortgage Payable Purchased Building and Land Purchased Building and Land Purchased Building and Land Purchased Building and Land 11 11 Jun 17 Jun 17 1140 Prepaid Rent 1110 Cash Pay for Rent Pay for Rent 175,000.00 Ba To ta l Description Cr ed it Name D eb it nt ou Ac c Tr a D at e ns a ct io n la nc e A Byte of Accounting, Inc. General Journal 71,400.00 71400 (71400) 54,180.00 23100 31080 (54180) 58,380.00 45150 12180 1050 (58380) 175000 140,000.00 (140000) 35,000.00 (35000) 500.00 500 (500) 100.00 100 (100) 26,750.00 26750 (26750) 6,480.00 6480 (6480) 6,500.00 6500 (6500) 26,750.00 6,480.00 6,500.00 95,000.00 18,000.00 95000 18000 11,300.00 (11300) 101,700.00 (101700) 3,400.00 3,400.00 3400 (3400) 12 12 Jun 17 Jun 17 5030 Advertising Expense 2101 Accounts Payable Newspaper Advertising Expense Newspaper Advertising Expense 250.00 13 13 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash Paid for Accounts Payable Paid for Accounts Payable 400.00 14 14 Jun 21 Jun 21 1211 Office Equip. 1110 Cash Purchased Fax Machine Purchased Fax Machine 675.00 15 15 Jun 21 Jun 21 1120 Accounts Receivable Consulting Services 4100 Computer & ConsultingConsulting Services 16 16 Jun 22 Jun 22 5020 Salary Expense 1110 Cash 17 17 Jun 22 Jun 22 5040 Repairs & Maint. ExpenComputer Equipment Repair Service 2101 Accounts Payable Computer Equipment Repair Service 18 18 Jun 22 Jun 22 2101 Accounts Payable 1110 Cash Newspaper Advertising Expense Newspaper Advertising Expense 250.00 19 19 Jun 23 Jun 23 1150 Office Supplies 2101 Accounts Payable Purchased Office Supplies Purchased Office Supplies 555.00 20 20 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivable Billings Billings 21 21 Jun 28 Jun 28 1120 Accounts Receivable Bill for services performed 4100 Computer & ConsultingBill for services performed 5,385.00 22 22 Jun 29 Jun 29 2101 Accounts Payable 1110 Cash Pay for Repairs to Computer Equipme Pay for Repairs to Computer Equipment 1,165.00 23 23 Jun 29 Jun 29 1110 Cash 1120 Accounts Receivable Billings Billings 5,101.00 24 Jun 29 5020 Salary Expense Equipment Operators Salaries Equipment Operators Salaries Equipment Operators Salaries 250.00 250 (250) 400.00 400 (400) 675.00 675 (675) 4,200.00 4200 (4200) 860.00 860 (860) 1,165.00 1165 (1165) 250.00 250 (250) 555.00 555 (555) 3,365.00 3365 (3365) 5,385.00 5385 (5385) 1,165.00 1165 (1165) 5,101.00 5101 (5101) 4,200.00 860.00 1,165.00 3,365.00 860.00 860 24 Jun 29 1110 Cash Equipment Operators Salaries 25 25 Jun 30 Jun 30 5050 Oil & Gas Expense 2101 Accounts Payable Bill from Oil and Gas Company Bill from Oil and Gas Company 26 26 Jun 30 Jun 30 1110 Cash 5020 Salary Expense Test Test 860.00 (860) 790.00 790 (790) 5,000.00 5000 (5000) 790.00 5,000.00 C re d t eb i Description D Name it Run Report un t Ac co at e D Tr an sa ct io n A Byte of Accounting, Inc. Adjusting Journal 101 101 Jun 30 Jun 30 3300 Dividends 1110 Cash Paid Cash Dividend to Shareholders Paid Cash Dividend to Shareholders 1,401.60 1,401.60 1,401.60 -1,401.60 102 102 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Rent for June Rent for June 1,700.00 1,700.00 1,700.00 -1,700.00 103 103 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies Office Supplies Remaining Office Supplies Remaining 330.00 104 104 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest on Mortgage Interest on Mortgage 339.00 105 105 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Half of June's Insurance Half of June's Insurance 270.00 106 106 Jun 30 Jun 30 1120 Accounts Receivable Unbilled Revenues 4100 Computer & Consulting Unbilled Revenues 5,000.00 5,000.00 5,000.00 -5,000.00 107 107 107 107 Jun 30 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense Depreciation for June 1412 Accum. Depr.-Building Depreciation for June 1312 Accum. Depr.-ComputerDepreciation for June 1212 Accum. Depr.-Office Equ Depreciation for June 3,888.50 3,888.50 231.48 -231.48 3,637.67 -3,637.67 19.35 -19.35 108 108 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Owed Unpaid Salaries Owed 109 109 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest on Five Year Note Interest on Five Year Note 110 110 Jun 30 Jun 30 5120 Income Tax Expense Income Taxes 2106 Income Taxes Payable Income Taxes 330.00 330.00 -330.00 339.00 339.00 -339.00 270.00 270.00 -270.00 516.00 516.00 516.00 -516.00 1,128.33 1,128.33 1,128.33 -1,128.33 2,247.04 2,247.04 2,247.04 -2,247.04 Name Create a new sheet and add the headings as shown (the date is a variable) In the General Ledger normal balances for accounts are shown in black. Create a macro, attached to two buttons, one on the top of the General Journal and the other on top of th 1 Clears the General Ledger sheet below the headings Save the file every time the report is started, Last name date and time 2 Imports the General Journal and the Adjusting Journal entries 3 Sorts by account number and then by transaction number 4 Skips lines between each account 5 Add "Balance" and holding places 6 Loop for all Accounts 7 Calculate and display a running balance and the ending balance of each account 8 Display the account balance of each account in "I" 9 If the balance ever goes negative change the font to red 10 If the account's balance is not its normal balance, see chart of accounts, add an error messag A Byte of Accounting General Ledger For the Period Ending June 30 Date 6/1 6/1 6/1 6/2 6/10 6/14 6/16 6/16 6/17 6/21 6/21 6/22 6/22 6/23 6/29 6/29 6/29 6/30 Balance 6/21 6/23 6/28 6/29 Balance Transactio Account Name 1 1110 Cash 2 1110 Cash 3 1110 Cash 4 1110 Cash 7 1110 Cash 8 1110 Cash 9 1110 Cash 10 1110 Cash 11 1110 Cash 14 1110 Cash 15 1110 Cash 16 1110 Cash 18 1110 Cash 19 1110 Cash 22 1110 Cash 23 1110 Cash 24 1110 Cash 26 1110 Cash 1110 Cash 13 19 21 22 Description Debit Credit Balance Jeremy's Investment 22,260.00 22,260.00 Courtney's Investment 40,950.00 63,210.00 Mark's Investment 63,000.00 126,210.00 Computer Equip. 31,000.00 95,210.00 Computer Equip. 23,750.00 71,460.00 Insurance 6,312.00 65,148.00 Revenue 7,000.00 72,148.00 Housing Facility 13,700.00 58,448.00 Rent 4,800.00 53,648.00 Fax Machine 650.00 52,998.00 A/P 320.00 52,678.00 Newspaper Ad 275.00 52,403.00 Wages 1,010.00 51,393.00 Revenue 3,605.00 54,998.00 Revenue 5,400.00 60,398.00 Repairs 1,165.00 59,233.00 Wages 1,010.00 58,223.00 Dividends 1,535.39 56,687.61 1120 Accounts RRevenue 1120 Accounts RCollection 1120 Accounts RRevenue 1120 Accounts RCollection 1120 Accounts Receivable 4,500.00 4,750.00 5,700.00 5,650.00 4,500.00 (250.00) 5,450.00 (200.00) 6/4 6/8 6/17 6/21 6/22 Balance 5 6 12 15 16 2101 Accounts POffice Equip. 2101 Accounts POffice Equip. 2101 Accounts PNewspaper Ad 2101 Accounts PA/P 2101 Accounts PNewspaper Ad 2101 Accounts Payable 400.00 80.00 275.00 320.00 375.00 400.00 320.00 595.00 275.00 (100.00) urnal and the other on top of the Adjusting Journal, that: nd time e of each account accounts, add an error message. ### (205.00) NOT A NORMAL BALANCE (100.00) NOT A NORMAL BALANCE A Byte of Accounting General Ledger For the Period Ending June 30 Sunday, June 12, 2016 Transaction Date 1 2 3 4 7 8 9 10 11 13 14 16 18 20 22 23 24 26 101 6/1/2016 6/1/2016 6/1/2016 6/2/2016 6/10/2016 6/14/2016 6/16/2016 6/16/2016 6/17/2016 6/21/2016 6/21/2016 6/22/2016 6/22/2016 6/23/2016 6/29/2016 6/29/2016 6/29/2016 6/30/2016 6/30/2016 Account Name 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash 1110 Cash Balance 15 20 21 23 106 6/21/2016 6/23/2016 6/28/2016 6/29/2016 6/30/2016 1120 Accounts Receivable 1120 Accounts Receivable 1120 Accounts Receivable 1120 Accounts Receivable 1120 Accounts Receivable Balance 8 105 6/14/2016 6/30/2016 1130 Prepaid Insurance 1130 Prepaid Insurance Balance 11 102 6/17/2016 6/30/2016 1140 Prepaid Rent 1140 Prepaid Rent Balance 19 6/23/2016 1150 Office Supplies 103 6/30/2016 1150 Office Supplies Balance 3 5 6 14 6/1/2016 6/4/2016 6/8/2016 6/21/2016 1211 Office Equip. 1211 Office Equip. 1211 Office Equip. 1211 Office Equip. Balance 107 6/30/2016 1212 Accum. Depr.-Office Equip. Balance 2 3 4 6/1/2016 6/1/2016 6/2/2016 1311 Computer Equip. 1311 Computer Equip. 1311 Computer Equip. Balance 107 6/30/2016 1312 Accum. Depr.-Computer Equip. Balance 10 6/16/2016 1411 Building Cost Balance 107 6/30/2016 1412 Accum. Depr.-Building Balance 10 6/16/2016 1510 Land Balance 5 6 12 13 17 18 19 22 25 6/4/2016 6/8/2016 6/17/2016 6/21/2016 6/22/2016 6/22/2016 6/23/2016 6/29/2016 6/30/2016 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable 2101 Accounts Payable Balance 104 109 6/30/2016 6/30/2016 2103 Interest Payable 2103 Interest Payable Balance 108 6/30/2016 2105 Salaries Payable Balance 110 6/30/2016 2106 Income Taxes Payable Balance 10 6/16/2016 2201 Mortgage Payable Balance 4 7 6/2/2016 6/10/2016 2202 Notes Payable 2202 Notes Payable Balance 1 2 3 6/1/2016 6/1/2016 6/1/2016 3100 Capital Stock 3100 Capital Stock 3100 Capital Stock Balance 101 6/30/2016 3300 Dividends Balance 9 15 21 106 6/16/2016 6/21/2016 6/28/2016 6/30/2016 4100 Computer & Consulting Revenue 4100 Computer & Consulting Revenue 4100 Computer & Consulting Revenue 4100 Computer & Consulting Revenue Balance 102 6/30/2016 5010 Rent Expense Balance 16 24 26 108 6/22/2016 6/29/2016 6/30/2016 6/30/2016 5020 Salary Expense 5020 Salary Expense 5020 Salary Expense 5020 Salary Expense Balance 12 6/17/2016 5030 Advertising Expense Balance 17 6/22/2016 5040 Repairs & Maint. Expense Balance 25 6/30/2016 5050 Oil & Gas Expense Balance 103 6/30/2016 5080 Supplies Expense Balance 104 109 6/30/2016 6/30/2016 5090 Interest Expense 5090 Interest Expense Balance 105 6/30/2016 5100 Insurance Expense Balance 107 6/30/2016 5110 Depreciation Expense Balance 110 6/30/2016 5120 Income Tax Expense Balance Accounting al Ledger d Ending June 30 une 12, 2016 Description Lauren's Investment Sasha Irshad's Common Stock Courtney's Investment Computer Down Payment Computer Equipment Pay for Insurance Consulting Revenue Purchased Building and Land Pay for Rent Paid for Accounts Payable Purchased Fax Machine Equipment Operators Salaries Newspaper Advertising Expense Billings Pay for Repairs to Computer Equipment Billings Equipment Operators Salaries Test Paid Cash Dividend to Shareholders Debit Credit Balance $ 71,400.00 $71,400.00 $ 23,100.00 $94,500.00 $ 45,150.00 $139,650.00 $ 35,000.00 $104,650.00 $ 26,750.00 $77,900.00 $ 6,480.00 $71,420.00 $ 6,500.00 $77,920.00 $ 11,300.00 $66,620.00 $ 3,400.00 $63,220.00 $ 400.00 $62,820.00 $ 675.00 $62,145.00 $ 860.00 $61,285.00 $ 250.00 $61,035.00 $ 3,365.00 $64,400.00 $ 1,165.00 $63,235.00 $ 5,101.00 $68,336.00 $ 860.00 $67,476.00 $ 5,000.00 $72,476.00 $ 1,401.60 $71,074.40 $71,074.40 Consulting Services Billings Bill for services performed Billings Unbilled Revenues $ 4,200.00 $ 5,385.00 $ 5,000.00 $ 3,365.00 $ 5,101.00 $4,200.00 $835.00 $6,220.00 $1,119.00 $6,119.00 $6,119.00 Pay for Insurance Half of June's Insurance $ 6,480.00 $ 270.00 $6,480.00 $6,210.00 $6,210.00 Pay for Rent Rent for June $ 3,400.00 $ 1,700.00 $3,400.00 $1,700.00 $1,700.00 Purchased Office Supplies $ 555.00 $555.00 Office Supplies Remaining $ 330.00 $225.00 $225.00 Courtney's Investment Office Equipment on Credit Return Office Equipment Purchased Fax Machine $ $ 1,050.00 500.00 $ 675.00 $ 100.00 $1,050.00 $1,550.00 $1,450.00 $2,125.00 $2,125.00 Depreciation for June $ 19.35 ($19.35) ($19.35) Sasha Irshad's Common Stock Courtney's Investment Computer Down Payment $ $ $ 31,080.00 12,180.00 175,000.00 $31,080.00 $43,260.00 $218,260.00 $218,260.00 Depreciation for June $ 3,637.67 ($3,637.67) ($3,637.67) Purchased Building and Land $ 95,000.00 $95,000.00 $95,000.00 Depreciation for June $ 231.48 ($231.48) ($231.48) Purchased Building and Land $ 18,000.00 $18,000.00 $18,000.00 Office Equipment on Credit Return Office Equipment Newspaper Advertising Expense Paid for Accounts Payable Computer Equipment Repair Service Newspaper Advertising Expense Purchased Office Supplies Pay for Repairs to Computer Equipment Bill from Oil and Gas Company $ 100.00 $ 400.00 $ 250.00 $ 1,165.00 $ 500.00 $ 250.00 $ 1,165.00 $ 555.00 $ 790.00 ($500.00) ($400.00) ($650.00) ($250.00) ($1,415.00) ($1,165.00) ($1,720.00) ($555.00) ($1,345.00) ($1,345.00) Interest on Mortgage Interest on Five Year Note $ $ 339.00 1,128.33 ($339.00) ($1,467.33) ($1,467.33) Unpaid Salaries Owed $ 516.00 ($516.00) ($516.00) Income Taxes $ 2,247.04 ($2,247.04) ($2,247.04) Purchased Building and Land $ 101,700.00 ($101,700.00) ($101,700.00) Computer Down Payment Computer Equipment $ $ 140,000.00 26,750.00 ($140,000.00) ($113,250.00) ($113,250.00) Lauren's Investment Sasha Irshad's Common Stock Courtney's Investment $ $ $ 71,400.00 54,180.00 58,380.00 ($71,400.00) ($125,580.00) ($183,960.00) ($183,960.00) Paid Cash Dividend to Shareholders $ 1,401.60 $1,401.60 $1,401.60 Consulting Revenue Consulting Services Bill for services performed Unbilled Revenues $ $ $ $ 6,500.00 4,200.00 5,385.00 5,000.00 ($6,500.00) ($10,700.00) ($16,085.00) ($21,085.00) ($21,085.00) Rent for June $ 1,700.00 $1,700.00 $1,700.00 Equipment Operators Salaries Equipment Operators Salaries Test Unpaid Salaries Owed $ $ 860.00 860.00 $ 516.00 $ 5,000.00 $860.00 $1,720.00 ($3,280.00) ($2,764.00) ($2,764.00) Newspaper Advertising Expense $ 250.00 $250.00 $250.00 Computer Equipment Repair Service $ 1,165.00 $1,165.00 $1,165.00 Bill from Oil and Gas Company $ 790.00 $790.00 $790.00 Office Supplies Remaining $ 330.00 $330.00 $330.00 Interest on Mortgage Interest on Five Year Note $ $ 339.00 1,128.33 $339.00 $1,467.33 $1,467.33 Half of June's Insurance $ 270.00 $270.00 $270.00 Depreciation for June $ 3,888.50 $3,888.50 $3,888.50 Income Taxes $ 2,247.04 $2,247.04 $2,247.04 Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 3400 Income Summary 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense Normal Balance Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Credit Debit Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Credit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Error # 1 2 4 8 16 32 64 128 256 512 1024 Message Debit And Credit On Same Line Debit Before Credit Need An Account Number Round To Two Decimal Places Need a Description Need a Date Run Report 01 01 Jun 01 Jun 01 1110 Cash 3100 Capital Stock Lauren's Investment Lauren's Investment 71,400.00 02 02 02 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 3100 Capital Stock Sasha Irshad's Common Stock Sasha Irshad's Common Stock Sasha Irshad's Common Stock 23,100.00 31,080.00 03 03 03 03 Jun 01 Jun 01 Jun 01 Jun 01 1110 Cash 1311 Computer Equip. 1211 Office Equip. 3100 Capital Stock Courtney's Investment Courtney's Investment Courtney's Investment Courtney's Investment 45,150.00 12,180.00 1,050.00 04 04 04 Jun 02 Jun 02 Jun 02 1311 Computer Equip. 2202 Notes Payable 1110 Cash Computer Down Payment Computer Down Payment Computer Down Payment 05 05 Jun 04 Jun 04 1211 Office Equip. 2101 Accounts Payable Office Equipment on Credit Office Equipment on Credit 500.00 06 06 Jun 08 Jun 08 2101 Accounts Payable 1211 Office Equip. Return Office Equipment Return Office Equipment 100.00 07 07 Jun 10 Jun 10 2202 Notes Payable 1110 Cash Computer Equipment Computer Equipment 08 08 Jun 14 Jun 14 1130 Prepaid Insurance 1110 Cash Pay for Insurance Pay for Insurance 09 09 Jun 16 Jun 16 1110 Cash Consulting Revenue 4100 Computer & ConsultingConsulting Revenue 10 10 10 10 Jun 16 Jun 16 Jun 16 Jun 16 1411 Building Cost 1510 Land 1110 Cash 2201 Mortgage Payable Purchased Building and Land Purchased Building and Land Purchased Building and Land Purchased Building and Land 11 11 Jun 17 Jun 17 1140 Prepaid Rent 1110 Cash Pay for Rent Pay for Rent Ba To ta l Description Cr ed it Name D eb it nt ou Ac c Tr a D at e ns a ct io n la nc e A Byte of Accounting, Inc. General Journal 71,400.00 54,180.00 58,380.00 175,000.00 140,000.00 35,000.00 500.00 100.00 26,750.00 26,750.00 6,480.00 6,480.00 6,500.00 6,500.00 95,000.00 18,000.00 11,300.00 101,700.00 3,400.00 3,400.00 71400 (71400) 0 0 0 23100 31080 (54180) 0 0 45150 12180 1050 (58380) 0 175000 (140000) (35000) 0 0 500 (500) 0 0 0 100 (100) 0 0 0 26750 (26750) 0 0 0 6480 (6480) 0 0 0 6500 (6500) 0 0 0 95000 18000 (11300) (101700) 0 3400 (3400) 0 12 12 Jun 17 Jun 17 5030 Advertising Expense 2101 Accounts Payable Newspaper Advertising Expense Newspaper Advertising Expense 250.00 13 13 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash Paid for Accounts Payable Paid for Accounts Payable 400.00 14 14 Jun 21 Jun 21 1211 Office Equip. 1110 Cash Purchased Fax Machine Purchased Fax Machine 675.00 15 15 Jun 21 Jun 21 1120 Accounts Receivable Consulting Services 4100 Computer & ConsultingConsulting Services 16 16 Jun 22 Jun 22 5020 Salary Expense 1110 Cash 17 17 Jun 22 Jun 22 5040 Repairs & Maint. ExpenComputer Equipment Repair Service 2101 Accounts Payable Computer Equipment Repair Service 18 18 Jun 22 Jun 22 2101 Accounts Payable 1110 Cash Newspaper Advertising Expense Newspaper Advertising Expense 250.00 19 19 Jun 23 Jun 23 1150 Office Supplies 2101 Accounts Payable Purchased Office Supplies Purchased Office Supplies 555.00 20 20 Jun 23 Jun 23 1110 Cash 1120 Accounts Receivable Billings Billings 21 21 Jun 28 Jun 28 1120 Accounts Receivable Bill for services performed 4100 Computer & ConsultingBill for services performed 5,385.00 22 22 Jun 29 Jun 29 2101 Accounts Payable 1110 Cash Pay for Repairs to Computer Equipme Pay for Repairs to Computer Equipment 1,165.00 23 23 Jun 29 Jun 29 1110 Cash 1120 Accounts Receivable Billings Billings 5,101.00 24 Jun 29 5020 Salary Expense Equipment Operators Salaries Equipment Operators Salaries Equipment Operators Salaries 250.00 400.00 675.00 4,200.00 4,200.00 860.00 860.00 1,165.00 1,165.00 250.00 555.00 3,365.00 3,365.00 5,385.00 1,165.00 5,101.00 860.00 0 0 250 (250) 0 0 0 400 (400) 0 0 0 675 (675) 0 0 0 4200 (4200) 0 0 0 860 (860) 0 0 0 1165 (1165) 0 0 0 250 (250) 0 0 0 555 (555) 0 0 0 3365 (3365) 0 0 0 5385 (5385) 0 0 0 1165 (1165) 0 0 0 5101 (5101) 0 0 0 860 24 Jun 29 1110 Cash Equipment Operators Salaries 25 25 Jun 30 Jun 30 5050 Oil & Gas Expense 2101 Accounts Payable Bill from Oil and Gas Company Bill from Oil and Gas Company 26 26 Jun 30 Jun 30 1110 Cash 5020 Salary Expense Test Test 27 28 29 30 31 32 33 34 35 36 860.00 790.00 790.00 5,000.00 5,000.00 (860) 0 0 0 790 (790) 0 0 0 5000 (5000) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 37 38 39 40 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 101 101 Jun 30 Jun 30 3300 Dividends 1110 Cash Paid Cash Dividend to Shareholders Paid Cash Dividend to Shareholders 1,401.60 102 102 Jun 30 Jun 30 5010 Rent Expense 1140 Prepaid Rent Rent for June Rent for June 1,700.00 103 103 Jun 30 Jun 30 5080 Supplies Expense 1150 Office Supplies Office Supplies Remaining Office Supplies Remaining 330.00 104 104 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest on Mortgage Interest on Mortgage 339.00 105 105 Jun 30 Jun 30 5100 Insurance Expense 1130 Prepaid Insurance Half of June's Insurance Half of June's Insurance 270.00 106 106 Jun 30 Jun 30 1120 Accounts Receivable Unbilled Revenues 4100 Computer & Consulting Unbilled Revenues 5,000.00 107 107 107 107 Jun 30 Jun 30 Jun 30 Jun 30 5110 Depreciation Expense Depreciation for June 1412 Accum. Depr.-Building Depreciation for June 1312 Accum. Depr.-ComputerDepreciation for June 1212 Accum. Depr.-Office Equ Depreciation for June 3,888.50 108 108 Jun 30 Jun 30 5020 Salary Expense 2105 Salaries Payable Unpaid Salaries Owed Unpaid Salaries Owed 109 109 Jun 30 Jun 30 5090 Interest Expense 2103 Interest Payable Interest on Five Year Note Interest on Five Year Note 110 110 Jun 30 Jun 30 5120 Income Tax Expense Income Taxes 2106 Income Taxes Payable Income Taxes 516.00 1,128.33 2,247.04 C re d t eb i Description D Name it Run Report un t Ac co at e D Tr an sa ct io n A Byte of Accounting, Inc. Adjusting Journal 1,401.60 1,401.60 -1,401.60 0.00 0.00 0.00 1,700.00 1,700.00 -1,700.00 0.00 0.00 0.00 330.00 330.00 -330.00 0.00 0.00 0.00 339.00 339.00 -339.00 0.00 0.00 0.00 270.00 270.00 -270.00 0.00 0.00 0.00 5,000.00 5,000.00 -5,000.00 0.00 0.00 0.00 3,888.50 231.48 -231.48 3,637.67 -3,637.67 19.35 -19.35 0.00 516.00 516.00 -516.00 0.00 0.00 0.00 1,128.33 1,128.33 -1,128.33 0.00 0.00 0.00 2,247.04 2,247.04 -2,247.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00