. Given below is a list of selected transactions performed by John Dcor during the month of September 2012, the first month of operation.

Sept. 10Mr. John transferred cash form his personal account to be used inthe business, Birr 10,000.

"10Paid rent for the month, Birr 500

"11Purchased a truck for Birr 12,000 by paying Birr 3,000 Cash and giving a notespayable for the difference.

"12Purchased equipment on account Birr 1,460.

"13Purchased supplies on account Birr 240.

"14Paid insurance premiums of Birr 180 (Dr. prepaid insurance)

"15Received cash for services completed Birr 360.

"16Purchased Supplies on account Birr 240.

"18Paid salaries of Birr 900.

"21Paid its liabilities for the purchase of equipment

"24Recorded sales on account Birr 2,080

"26Received an invoice for truck expense Birr 115

"27Paid utilities expense Birr 205.

"27Paid miscellaneous expenses Birr 73.

"28Received cash from customers on account birr 1,420

"30Paid salaries to employees Birr 950

"30.The owner withdrew Birr 1, 750 for personal use.

Instruction:

a.Record the transactions in General Journal

b.Post each entry to the perspective account.Use T- account.

c.a trial balance

d. a worksheet.Assume the following adjustment for the accounts and journalize them.

i.Physical count taken at the end of the month revealed that only Birr 100 worth of supplies are on hand

ii.Analysis of The insurance policy shows that two-third of the policy has expired

e. a Balance sheet, Income statement and statement of owner's equity

f.Close the temporary accounts.

g.Prepare post-closing trial balance