how to fill out the unadjusted trial balance|Adjustments| Adjusted Trial balance| income statement| balance sheet|

Credit Debit $3,000 $3,000 $225 $225 $200 Date General Journal 8/01/2019 Cash G.Spencer, Capital 8/05/2019 Rent Expense Cash 8/16/2019 Wages Expense Cash 8/15/2019 Cash Service Revenue 8/22/2019 Supplies Accounts Payable 8/31/2019 G.Spencer, Drawing Cash $200 $3,250 Cash comes into the business and so debited) Capital contribution and so it is credited] Expense item and so it is debited] Cash goes out from the business and so credited) Expense ilem and su il is debiled! Cash goes out from the business and so credited) Cash comes into the business and su debiled! Revenue item and so it is credited) Supplies (an asset) comes into the business and so debited (Liability created and so it is credited) Capital withdrawn from the business and so it is debited] Cash goes out from the business and so credited) $3,250 $75 $75 5800 $800 Credit 2) Ledger Accounts 101: Cash Date Account Titles 8/01/2019 G Spencer, Capital 8/05/2019 Rent Expense 8/16/2019 Wages Expense 8/15/2019 Service Revenue 8/31/2019 G. Spencer, Drawing Debit 301: G.Spencer, Capital Date Account Titles 8/01/2019 Cash Debit $3,000 Credit $3,000 Balance $3,000 $225 $200 Balance $3,000 $2,775 $2,575 $5,825 $5,025 $3,250 302: G Spencer, Drawing Date Account Titles 8/31/2019 Cash Credit $800 Debit $800 Balance $800 102: Accounts Receivable Date Account Titles Debit Credit Balance 401: Service Revenue Date Account Titles 8/15/2019 Cash Debit Credit $3,250 Balance $3,250 103: Supplies Date Account Titles 8/22/2019 Accounts Payable Credit Debit $75 Balance $75 501: Rent Expense Date Account Titles 8/05/2019 Cash Credit Debit $225 Balance $225 201: Accounts Payable Date Account Titles 8/22/2019 Supplies Debit Credit $75 Balance $75 502: Wages Expense Date Account Titles 8/16/2019 Cash Debit $200 Credit Balance $200 202: Wages Payable Date Account Titles Debit Credit Balance 503: Supplies Expense Date Account Titles Debit Credit Balance