GENERAL LEDGER PRE ADJUSTING Account: Cash at Bank Account No. 100 Date Ref. Debit Credit May Jun Description 31 Balance 30 Total from cash receipts journal 30Total from cash payments journal 30 Unadjusted Balance 55,399 CRJ CPU Balance 98,516 DR 153,915 DR 57,077 DR 57,077 DR 98,838 Jun Jun Account: ARC - Accounts Receivable Control Account No. 110 Date Ref. Debit Credit May Jun 4,988 Description 31 Balance 19 Sales return from Pikea 30Total from sales journal 30 Total from cash receipts journal 30 Unadjusted Balance Balance 29,690 DR 24,722 DR 176,068 DR 148,468 DR 148,468 DR GJ SU CRJ Jun 151,344 27 508 Jun Jun Account: Inventory Account No. 120 Ref. Debit Credit Balance 2.880 Date May Jun Jun Jun Jun Jun Jun Jun Description 31 Balance 19 Sales return from Pikea 28 Purchase return to Moon Megasystems 30 Total from sales journal 30 Total from purchases journal 30 Total from cash receipts journal 30 Total from cash payments journal 30 Unadjusted Balance 1,080 84.490 GU GU SU PJ CRJ CPU 131,616 DR 134,498 DR 133,416 DR 48,920 DR 99,080 DR 84.888 DR 90,712 DR 90,712 DR 50.160 14,192 5.824 Account: Office Supplies Account No. 130 Ref. Debit Credit Date May Jun Description 31 Balance 1 Cash purchase 30 Unadjusted Balance Balance 202 DR 713 DR 713 DR CPJ 511 Jun Account: Prepaid Rent Account No. 140 Date Ref. Debit Credit May Description 31 Balance 1 Prepaid rent 30 Unadjusted Balance Balance 0 9,300 DR 9,300 DR CPU 9,300 Jun Jun Account: Prepaid Advertising Account No. 141 Ref. Debit Credit Date May Jun Description 31 Balance 30 Unadjusted Balance Balance 8,000 DR 6.000 DR Account: Prepaid Insurance Account No. 142 Date Ref. Debit Credit May Jun Description 31 Balance 30 Unadjusted Balance Balance 4,050 DR 4,050 DR Account: Cash Registers Account No. 150 Ref. Debit Credit Date May Description 31 Balance 30 Unadjusted Balance Balance 8,000 DR 8,000 DR Jun Account: Accum Depn: Cash Registers Account No. 151 Date Ref. Debit Credit May Jun Description 31 Balance 30 Unadjusted Balance Balance 1.842 CR 1,842 CR Account: Store Fixtures Account No. 160 Ref. Debit Credit Date May Jun Description 31 Balance 30 Unadjusted Balance Balance 53,000 DR 53,000 DR Account: Accum Deon: Store Fixtures Account No. 161 Ref. Debit Credit Date May Jun Description 31 Balance 30 Unadjusted Balance Balance 26,500 CR 26,500 CR Account: APC - Accounts Payable Control Account No. 210 Ref. Debit Credit 1,080 Date May Jun Jun Jun Jun Description 31 Balance 28 Purchase return to Moon Megasystems 30 Total from purchases journal 30 Total from cash payments journal 30 Unadjusted Balance GU PJ CPU Balance 42,300 CR 41,220 CR 91,380 CR 87,787 CR 67,767 CR 50.160 23,613 Account: Wages Payable Account No. 220 Ref. Debit Credit Date May Jun Jun Description 31 Balance 4 Paid staff wages 30 Unadjusted Balance Balance 7,429 CR 0 CPJ 7,429 0 Account: Electricity Payable Account No. 221 Ref. Debit Credit Date May Jun Jun Description 31 Balance 3 Paid electricity bill 30 Unadjusted Balance Balance 937 CR 74 CR 74 CR CPU 883 Account: Water Payable Account No. 222 Ref. Debit Credit Date May Jun Description 31 Balance 30 Unadjusted Balance Balance 113 CR 113 CR Account: Interest Payable Account No. 225 Ref. Debit Credit Date May Jun Description 31 Balance 30 Unadjusted Balance Balance 245 CR 245 CR Account: Bank Loan Payable Account No. 250 Ref. Debit Credit Date May Jun Description 31 Balance 30 Unadjusted Balance Balance 49,000 CR 49,000 CR Account: Share Capital Account No. 300 Date Ref. Debit Credit May Jun Description 31 Balance 30 Unadjusted Balance Balance 60,000 CR 60,000 CR Account: Retained Earnings Account No. 301 Date Ref. Debit Credit May Jun Description 31 Balance 30 Unadjusted Balance Balance 142,708 CR 142.708 CR Account: Profit and Loss Summary Account No. 310 Ref. Debit Credit Balance Date May Description 31 Balance 30 Unadjusted Balance 0 0 Jun Account: Sales Revenue Account No. 400 Ref. Debit Credit Balance Date May Jun Jun Jun Description 31 Balance 30Total from sales journal 30Total from cash receipts journal 30 Unadjusted Balance SU CRJ 151,344 27.232 0 151,344 CR 178,578 CR 178,576 CR Account: Sales Returns and Allowances Account No. 401 Date Ref. Debit Credit Balance May Description 31 Balance 19 Sales return from Pikea 30 Unadjusted Balance GJ 4,988 Jun Jun 0 4,988 DR 4,968 DR Account: Discount Received Account No. 402 Date Ref. Debit Credit May Jun Jun Description 31 Balance 30 Total from cash payments journal 30 Unadjusted Balance Balance 0 248 CR 246 CR CPJ 248 Account: Interest Revenue Account No. 403 Date Ref. Debit Credit May Jun Jun Description 31 Balance 30 Interest received from the bank 30 Unadjusted Balance Balance 0 857 CR 857 CR CRJ 857 Account: Cost of Sales Account No. 500 Ref. Debit Credit Balance 0 Date May Jun Jun 2.880 Description 31 Balance 19 Sales return from Pikea 30Total from sales journal 30 Total from cash receipts journal 30 Unadjusted Balance GU SU CRJ 84,498 14.192 2.880 CR 81,618 DR 95,808 DR 95,808 DR Jun Account: Advertising Expense Account No. 511 Ref. Debit Credit Balance Date May Description 31 Balance 30 Unadjusted Balance 0 0 Jun Account: Wages Expense Account No. 516 Ref. Debit Credit Date May Jun Jun Description 31 Balance 30 Total from cash payments journal 30 Unadjusted Balance Balance 0 45,136 DR 45,136 DR CPJ 45,138 Account: Rent Expense Account No. 540 Ref. Debit Credit Balance Date May Jun Description 31 Balance 30 Unadjusted Balance 0 0 Account: Electricity Expense Account No. 541 Ref. Debit Credit Balance Date May Jun Description 31 Balance 30 Unadjusted Balance 0 0 Ref. Oh Account No. 542 Date Descripdon May 31 Blanca Jun 30 Unaducted Balance Credit Balance Account Insurance Expanse Account No. 543 Ref. Dahlt Credit Balance Dade May Jun Descripdon 31 Balanca 30 Unadjusted Balance 0 Account Owce Suppes Expanse Account No. 544 Rer. Dahlt Crocier Balance Date May Descripdon 31 Balance 30 Unadjusted Balance Jun 0 Account: Salary Exp Account No. 545 Date Credit Balance May Jun Descripdon 31 Balance 30 Owners 30 Unadjusted Balance CP) 4.400 4,400 DR Jun 4,400 DR Account: Den Expense C Account No. 560 Doh! Credit Balance Date May Jun Descripoon 31 Balance 30 Unadjusted Baianos Account: Den Expense: Store Fixtures AL NO. 561 Ref. Doh! Credit Balance Dale May Jun Descripcon 31 Blanca 30 Unadjusted Balance Account Interest Expense Account No. 571 Date Doh! Credit Balance May Jun Descripcion 31 Balance 30 Unadjusted Balanos Account Bank Changes Account No. 572 Rer. Doht Credit Balance Date May Descripcon 31 Balance Jun 30 Transaction to & DR 8 DR Jun 30 Unadjusted Balans Account Disco Amed Account No. 573 Rer. Dahlt Credit Balance Date May Jun Descripdon 31 Balance 30 Torom cash receipts ournal SDUnad ustad Balano CRI 288 288 DR Jun 283 DR Worksheet As al 30/06/2020 Unadjustad Trial Binne Adjustments Income statement Apot No. Balance Sheet Account Name Aducted Trial Balance Dabit Credit Dabit Credit Debit Credit Dabit Credit Dabit Credit 100 Cash at Bank 110 ARC - Accounts Receivable Control 120Inventory 130 Office Supplies 140 Prepaid Rent 141 Prepaid Advertising 142 Prepaid insurance 150 Cash Registers 151 Accum Dept Cash Register 160 Stone Fixtures 161 Accum Den Store Fixtures 210 APC - Accounts Payable Control 220 Wages Payable 221 Electricity Payable 222 Water Payable 225 Interest Payable 250 Bank Loan Payable 300 Share Capital 301 Retained Earnings 400 Sales Revenue 401 Sales Returns and lowances 402 Discount Received 400 Interest Raven 500 Cast of Sales 511 Advertising Expense 516 Wages Exporse 540 Hort Expense 541 Electricity Expono 542 Water Expense 543 Insurance Expense 544 Office Supplies Expense 545 Salary Expense 560 Den Expense: Cash Registers 561 Den Expense: Store Fodtures 571 Interest Expense 572 Bank Charges 573 Discount Allowed Total Profitos 15:06 AA perdisco.com Post-closing trial balance - May PL C AROC 1 10 ving 150 naye HOBOGGABLE SICS SA . were more were