Grouper Cable Trial Balance April 30, 2022 Debit Credit Cash $4,200 Accounts Receivable 3,200 Supplies 800 Equipment 10,100 Accumulated Depreciation-Equip. $1,300 Accounts Payable 2,000 Salaries and Wages Payable 700 Unearned Service Revenue 800 Common Stock 10,400 Retained Earnings 2,100 Service Revenue 5,500 Salaries and Wages Expense 3,100 Salaries and Wages Payable 700 Unearned Service Revenue 800 Common Stock 10,400 Retained Earnings 2,100 Service Revenue 5,500 Salaries and Wages Expense 3,100 Advertising Expense 600 Miscellaneous Expense 300 Depreciation Expense 500 $22,800 $22,800 1. Cash received from a customer on account was recorded as $950 instead of $590. 2. 3. 5. A payment of $71 for advertising expense was entered as a debit to Miscellaneous Expense $71 and a credit to Cash $71. The first salary payment in April was for $1,800, which included $700 of salaries payable on March 31. The payment was recorded as a debit to Salaries and Wages Expense $1,800 and a credit to Cash $1,800. (No reversing entries were made on April 1.) The purchase on account of a printer costing $330 was recorded as a debit to Supplies and a credit to Accounts Payable for $330 A cash payment of repair expense on equipment for $91 was recorded as a debit to Equipment $19 and a credit to Cash $19. No. Account Titles and Explanation 1. Cash Accounts Receivable Miscellaneous Expense 2. Cash Debit 950 71 1800 3. Salaries and Wages Expense Cash Supplies Accounts Payable 5. Equipment Cash 330 19 Credit 950 71 1800 330 19 No. Account Titles and Explanation 1 Cash Accounts Receivable 2. Advertising Expense Cash Debit 590 71 3. Salaries and Wages Payable 700 Salaries and Wages Expense 1100 Cash 4. Equipment 5. Accounts Payable Maintenance and Repairs Expense Cash 330 91 Credit 590 71 1800 330 91 No. Account Titles and Explanation Accounts Receivable Cash Advertising Expense Miscellaneous Expense Salaries and Wages Payable Salaries and Wages Expense Equipment Supplies 5. Maintenance and Repairs Expense Equipment Cash Debit 360 71 700 330 91 Credit 360 71 700 330 19 72 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Grouper Cable Trial Balance April 30, 2022 Debit 4200 3200 800 10100 Salaries and Wages Payable 700 Unearned Service Revenue Common Stock Credit 1300 2000 800 10400