GENERAL LEDGER PRE ADJUSTING Account: Cash Account No. 100 Date Ref. Debit Credit Balance Jun 103,000 Jun 55,000 Jun 174,000 Jun 9,000 Jun 4,600 Jun Description 1 Capital contributed by Diana Ramsey 1 Purchase of equipment 1 Received cash loan 1 Prepaid rent 5 Service revenue 6 Paid telephone expense 10 Revenue received in advance 15 Collection of accounts receivable 17 Paid staff wages 21 Cash withdrawal by Diana Ramsey 23 Paid office supplies 23 Service revenue 30 Unadjusted Balance 103,000 DR 48,000 DR 222,000 DR 213,000 DR 217,600 DR 217,450 DR 221,950 DR 224,550 DR 218,050 DR 216,050 DR 150 | 8 8 8 8 8 8 8 8 8 8 8 - Jun 4,500 Jun 2,600 Jun 6,500 Jun 2,000 Jun 1,960 214,090 DR Jun 3,000 217,090 DR Jun 217,090 DR Account: Accounts Receivable Account No. 110 Date Description Ref. Debit Credit Balance Jun 9 Service revenue GJ 6,700 Jun 15 Collection of accounts receivable GJ 2,600 6,700 DR 4,100 DR 8,600 DR 8,600 DR Jun 27 Service revenue GJ 4,500 Jun 30 Unadjusted Balance Account: Office Supplies Account No. 130 Date Description Ref. Debit Credit Balance Jun GJ 2,800 2,800 DR 7 purchase of office supplies 30 Unadjusted Balance Jun 2,800 DR Account: Prepaid Rent Account No. 140 Date Description Ref. Debit Credit Balance Jun GJ 9,000 9,000 DR 1 Prepaid rent 30 Unadjusted Balance Jun 9,000 DR Account: Coffee Making Equipment Account No. 160 Date Ref. Debit Credit Balance Jun Description 1 Purchase of equipment 30 Unadjusted Balance GJ 55,000 55,000 DR 55,000 DR Jun Account: Accum Depn: Coffee Making Equipment Account No. 161 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Accounts Payable Account No. 210 Date Ref. Debit Credit Balance Jun GJ 2,800 2,800 CR Description 7 Purchase of office supplies 23 Paid office supplies 30 Unadjusted Balance Jun GJ 1,960 840 CR Jun 840 CR Account: Wages Payable Account No. 220 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Telephone Payable Account No. 221 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Interest Payable Account No. 225 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Unearned Revenue Account No. 230 Date Description Ref. Debit Credit Balance Jun 10 Revenue received in advance GJ 4,500 4,500 CR Jun 30 Unadjusted Balance 4,500 CR Account: Bank Loan Payable Account No. 250 Date Ref. Debit Credit Balance Description 1 Received cash loan Jun GJ 174,000 174,000 CR 174,000 CR Jun 30 Unadjusted Balance Account: Capital Account No. 300 Date Ref. Debit Credit Balance Jun Description 1 Capital contributed by Diana Ramsey 30 Unadjusted Balance GJ 103,000 103,000 CR Jun 103,000 CR Account: Income Summary Account No. 310 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun Account: Withdrawals Account No. 350 Date Ref. Debit Credit Balance Jun Description 21 Cash withdrawal by Diana Ramsey 30 Unadjusted Balance GJ 2,000 2,000 DR Jun 2,000 DR Account: Revenues Account No. 400 Date Ref. Debit Credit Balance Jun GJ 4,600 Description 5 Received cash for services 9 Services provided on credit 23 Received cash for services Jun GJ 6,700 4,600 CR 11,300 CR 14,300 CR 18,800 CR Jun GJ 3,000 Jun GJ 4,500 27 Services provided on credit 30 Unadjusted Balance Jun 18,800 CR Account: Wages Expense Account No. 516 Date Description Ref. Debit Credit Balance Jun 17 Paid staff wages GJ 6,500 6,500 DR Jun 30 Unadjusted Balance 6,500 DR Account: Telephone Expense Account No. 541 Date Description Ref. Debit Credit Balance Jun 6 Paid telephone expense GJ 150 150 DR Jun 30 Unadjusted Balance 150 DR Account: Rent Expense Account No. 543 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Office Supplies Expense Account No. 544 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Rent Expense Account No. 543 Date Description Ref. Debit Credit Balance Jun 30 Unadjusted Balance 0 Account: Office Supplies Expense Account No. 544 Date Description Ref. Debit Credit Balance Jun 30 Unadjusted Balance 0 Account: Depn Expense: Coffee Making Equipment Account No. 560 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Account: Interest Expense Account No. 571 Date Ref. Debit Credit Balance Description 30 Unadjusted Balance Jun 0 Unadjusted trial balance Now that all journal entries have been posted to the general ledger, you are required to prepare an unadjusted trial balance. This trial balance is prepared as a check that all entries have been journalized and posted correctly. Instructions for unadjusted trial balance Using the general ledgere, create an unadjusted trial balance as at the end of June. Remember to enter all answers to the nearest whole dollar. Back-On-Track functionality Please note that any answers from previous pages carried through onto this page (either on the page or in a popup information page) have been reset, if necessary, to the correct answers. Your particular answers from previous pages are no longer shown. (Q=420.Unadjusted trial balance) Mercedes Blends Unadjusted Trial Balance June 30, 2021 Account No. Name Debit Credit ($) 100 Cash 217090 110 Accounts Receivable 8600 130 Office Supplies 2800 140 Prepaid Rent 9000 160 Coffee Making Equipment 55000 161 Accum Depn: Coffee Making Equipment 210 Accounts Payable 840 220 Wages Payable 221 Telephone Payable 225 Interest Payable 230 Unearned Revenue 4500 250 Bank Loan Payable 174000 300 Capital 103000 310 Income Summary 350 Withdrawals 2000 400 Revenues 18800 516 Wages Expense 6500 541 Telephone Expense 150 543 Rent Expense 544 Office Supplies Expense 560 Depn Expense: Coffee Making Equipment 571 Interest Expense Total Transactions for June You will record the following transactions as you complete the books for June. This whole list of transactions is to be journalized on one page. You will be given a separate page in which to post the journal entries. Date Description 1 Diana Ramsey invested $103,000 cash into the business. 1 Purchased Coffee Making Equipment for $55,000 cash. 1 Paid $9,000 for the next three month's rent of a studio. 1 Obtained a long-term loan of $174,000 from the Earth Bank. 5 Received $4,600 in cash from Revamp Coffee Carts for coffee making lessons provided on that day. 6 Paid $150 for a non-refundable account set-up fee to the telephone provider. 7 Purchased approximately two months worth of office supplies on credit for $2,800 from Croup Coffee. 9 Provided $6,700 of coffee making lessons on credit for SloZone. 10 Received $4,500 cash from Central Coffee for future coffee making lessons. 15 SloZone paid $2,600 in partial payment of their account. 17 Paid staff wages of $6,500 for the period up to and including yesterday. 21 Diana Ramsey withdrew $2,000 cash from the business. 23 Made a partial payment of $1,960 for office supplies purchased on June 7. 23 Received a cash payment of $3,000 from students for coffee making lessons provided on that day. 27 Provided $4,500 of coffee making lessons to Quick Bolt Coffee on credit