I just need help in correcting the figures. I did here in excel but few figure in doc are different. I need someone to fix it as per data in word.

i have one hour. Will tip 30

dd9/17/2015 Transactions for SeaSide 1. Discovered error made by Jack Hobie. Onethird ($270.00) of the supplies purchased from BeachOffice Supply on June 2 were actually store supplies rather than office supplies. 2. Sold merchandise over the counter to Bill Hankins for $105 cash. 3. Sold $2,000 of merchandise to Sail Board City on account? terms 3/10, n/30? invoice #17. 4. Received a check from Bill Hankins in the amount of $230 to be applied to invoice #8. 5. Received a check from Laker Marine Supply in full payment of the balance of their account. You must determine if a discount was taken, and if so, how much it was. Seaside Marina only grants discounts on the basis of full payment of an invoice within the discount period. 6. Paid Avis Boat Builders the balance due on Seaside's June 3 merchandise purchase. 7. Sent a check to Catamaran Corp. in full payment of Seaside's June 19 merchandise purchase. 8. Purchased $1150 of merchandise for resale from Tackle Box Supply on account? terms 2/10, n/30. 9. Purchased $1,400 of merchandise for resale from Nautical Industries on account? terms 2/10, n/30. 10. Seaside needed additional space and purchased a warehouse to remodel and the land around it. Priorto arranging permanent financing, Seaside signed a short term construction note payable. The terms of the note are $50,000, 90 days at 16%. The building value was determined to be $40,000. 11. Seaside's ad agency offered Mr. Hobie a special deal. If he purchased an additional $150 of advertising to be used in August, Seaside would receive free layout services. Mr. Hobie paid the agency$150 to be recorded as advertising expense. June 29 (Tuesday) 1. Sold $400 of merchandise to BassARama Rentals and $114 of merchandise to Carl Jenkins. Both customers paid cash. 2. Sold $2000 of merchandise to Waterfront Marina on account? terms 3/10, n/30? invoice #18. 3. Received a check from BassARama Rentals in full payment of invoice #16. 4. Received a check from Waterfront Marina in full payment of invoices #14 and #15. You must determine the amount of discount allowed, if any. 5. Certain unusable store equipment costing $1,030 was returned by Mr. Hobie and a credit was received from Office Equipment Company. The remaining balance due on the store equipment was paid in full. 6.Purchased $280 of merchandise for resale from Catamaran Corp. on account? terms n/30. 7. Purchased $365 of merchandise for resale from Danforth Tool on account? terms 2/10,n/30. 8. Purchased $1200 of merchandise for resale from Tackle Box Supply on account? terms 2/10, n/30. 9. Sail Board City returned $840 of merchandise purchased on June 17 and requested that their account be credited. 10. Requested & Returned $205 of merchandise purchased from Nautical Industries and was given a credit on the account. 11. Marlinspike Marine signed a 12%, 60 day note dated June 20 to pay the balance of its account. The note has not been recorded yet. Sale date was June 19. 12. Mr. Hobie leased some extra space in the new warehouse to Wayward Fishers. Seaside collected $500 for July and August rent. Use the Rent Revenue account. June 30 (Wednesday) 1. Purchased store supplies costing $810 from Local Supply. Paid cash. 2. Paid Beach Office Supply the balance due on Seaside's account. 3. Sent a check for $430 to Local Supply to be applied to Seaside's June 2 purchase. 4. Paid Nautical Industries the balance due on Seaside's June 28 purchase. You must determine the discount to be taken, if any. Seaside's creditors only grant discounts on the basis of full payment of a purchase within the discount period. 5. Sent a check for $1195 to Tackle Box Supply to be applied to Seaside's account. 6. Seaside Marina was informed that the store equipment returned to Office Equipment Company had actually cost Seaside Marina $930 rather than $1,030. Office Equipment Company requested that Mr. Hobie remit a check for $100. Mr. Hobie sent the check. 7. Sold $200 of merchandise to Carl Jenkins on account? terms n/30? invoice #19. 8. Sold $2230 of merchandise to Pope's Charters on account? terms 2/10, n/30? invoice #20. 9. Sold merchandise to Sail Board City for $890 cash. 10. Paid freight of $215 on incoming purchases. These purchases were all FOB shipping point. 11. Paid $360 for June utilities. 12. Received payment for the balance due from Sail Board City, less discount. 13. The board of directors declared a $1100 dividend to be paid on July 2. Adjustment Information: Summarize and post the appropriate columns of the special journals and prepare the trial balance section of the worksheet to prove that the general ledger is in balance. Next, prepare the subsidiary ledger schedules to verify that the subsidiary ledgers balance with their control accounts. Then, journalize and post the adjusting entries using the following information and the journals and ledgers. Assume 360 days for any interest calculations and follow the traditional rules for rounding. For example,$5.415 rounds to $5.42 and $5.414 rounds to $5.41. 1. Physical inventories as of June 30, 20XX are as follows: Office Supplies $150 Store Supplies $560 2. Depreciation is based on the end of month balance in the asset account, regardless of the date purchased. Seaside elects to use the straight-line method for calculating depreciation. Based on the balances in the following depreciable asset accounts, using the salvage value and useful life given, calculate the depreciation for each asset for the month of June. Depreciable Asset Office Equipment Store Equipment Warehouse Salvage Value $288 $260 $5200 Useful Life 96 months 120 months 240 months 3. Seaside must accrue salaries of $240 for the last three days of June. Employee income taxes are withheld at a rate of 15% and FICA taxes are withheld at a rate of 10%. The policy regarding the employer's matching 10% FICA liability is to accrue the amount for the full month's payroll at the end of the month. 4. Unused advertising amounts to $350. Closing Information: Prepare the adjusted trial balance section of the worksheet to verify that the general ledger is still in balance. Then, journalize and post the closing entries using the following information, the worksheet and the general ledger. 1. The ending merchandise inventory as of June 30, 20XX is $4,994. Seaside uses a periodic inventory system and uses the closing entry format for handling cost of goods sold? therefore, it does not have a Cost of Goods Sold account. Prepare a post closing trial balance to prove that the general ledger is still in balance and prepare the financial statements. June 28 (Monday) 2. Sold $2,000 of merchandise to Sail Board City on account? terms 3/10, n/30? invoice #17. Sail Board City's address is: 116 Nautical Road Travis Wharf, VA 23421 ATTN: Archie Bradford Purchase order number is 0061, dated June 26 and signed by L. Sanford. Shipment date is June 28, shipped by Yellow Freight Bill of Lading No. 007. The product ordered was 200 units of item 7960 oarlocks at $10 each for a price of $2,000. Customer account number is 006. Assume the role of Jack Hobie. Go to Figure 1.2 Seaside Marina Boat Equipment Sales flow chart. Complete the Sales Invoice (Figure 2.1) and print. Also, if you have not already done this, enter the transaction in the Sales Journal and Accounts Receivable subsidiary ledger. June 28 (Monday) 9. Purchased $1,400 of merchandise for resale from Nautical Industries on account? terms 2/10, n/30. The purchase order number is 0106, the purchase order date is June 28, 20XX. Nautical Industries address is: 206 Water Street West Point, VA 23106 The phone # is 8047697111, fax is 8047697119, contact name is Brad Smith. The part # is 176437,the item is personal floatation device (PFD). The quantity is 280 and the unit price is $5. Ignore taxes for purposes of this exercise and assume shipping is free for orders above $1000. Assume the role of Jess Nathan. Go to figure 1.6 Seaside Marina Purchase Orders flow chart. Completethe Purchase Order (Figure 2.2) and print. Also, if you have not already done this enter the transaction inthe Purchases Journal and Accounts Payable Subsidiary Ledger. 10. The Baytown Bank loaned the money to Seaside Marina. The note shown is a generic note and isFigure 2.7 Promissory Note. You do not have to do anything other than observe the format of the noteand make the appropriate entry if you have not done so already. June 29 (Tuesday) 10. Sail Board City returned $840 of merchandise purchased on June 17 and requested that their account be credited. The invoice date is June 17, the invoice number is 10, the return number is 43, and the credit number is 006. The product is 10 gallons of metallic paint at $84/gallon. Assume the role of Jess Nathan. Go to figure 1.4, Seaside Marina Sales Returns flow chart. Complete the Credit Memo (Figure 2.3) and print. Also, if you have not already done this, enter the transaction in the General Journal and Accounts Receivable Subsidiary Ledger. 11. Requested and returned $205 of merchandise purchased from Nautical Industries and was given a credit on the account. The return request number is 003, the date of the request is June 29, 20XX. The reason is damaged goods. Seaside requested and received a credit on their account, account number 1611. Seaside's phone number is 18003426000. The dept. is 11. The invoice number is 7436. There were 41 units returned from an original order of 280 units. The product number is 176437 the list price is $10. It was authorized by Ely Jones of Nautical Industries on the date it was received (June 29). Assume the role of Anne Bolin. Go to Figure 1.7 Seaside Marina Purchase Returns. Complete the Request to Return (Figure 2.6) and print. Also, if you have not already done so, enter the transaction in the General Journal and Accounts Payable Subsidiary Ledger. June 30 (Wednesday) 7. Sold $200 of merchandise to Carl Jenkins on account? terms n/30? invoice #19 Carl Jenkins address is: 619 Bay Street Oshkosh, WI 54901 The shipment is by Yellow Freight. The document number is 0179, the shipper number is 116 and the carrier number is 1016. The merchandise is 10 paddles at $20 each. The weight is 20lbs and the rate is$1.00/lb. The freight charges are billed to shipper. Eliot Wire represented Yellow Freight. Assume the role of Jess Nathan. Go to Figure 1.8 Seaside Marina's shipping to customers. Complete the Uniform Bill of Lading Domestic (Figure 2.4) and print. Also, if you have not already done so, enter the transaction in the sales journal and Accounts Receivable Subsidiary Ledger. Additional information needed by those students that wish to pursue bank reconciliation and payroll. Transaction Set 0 Payroll Information June 25 Paid employees Jess Nathan worked 44.59 hours DD voucher #5004 Ron Holt worked 31.01 hours DD voucher #5005 Anne Bolin worked 37.04 hours DD voucher #5006 1. Complete the employee record for each employee and print. 2. Complete the payroll register and print. 3. Complete the Direct Deposit voucher for each employee and print. Bank Reconciliation Information AUTO CHECKS Number #0019 Payee Catamaran Boat Builders Date 6/11/20XX Amount $4,250 Checking Account Balance $24,392.50 NO INTEREST EARNED NO BALANCE FEES The back of Page 1 of the bank statement showed Source: https://www.homeworkminutes.com/question/view/117032/AccountingProject-1-SeaSide-Marina-Solution HomeworkMinutes.com Trial balance of Seaside for the month of June Upto 27th June Account No. Particulars 101 Cash 111 Accounts Receivable 125 Prepaid Rent 127 Prepaid Insurance 129 Prepaid Advertising 130 Office Supplies 132 Stores Supplies 155 Office Equipment 165 Stores Equipment 201 Accounts Payable 205 Notes payable 211 Employees Income Tax payable 213 FICA Tax Payable 301 Common Stock 401 Sales 405 Sales Return & Allowance 410 Sales Discount 501 Purchases 505 Purchase return & Allowance 510 Transportation In 515 Purchase Discount 614 Delivery Expenses 701 Salaries & Wages expense Total Debit $ 26,268.20 10,640 800 900 400 810 1,248 1,200 3,400 Credit $ 12,734 10,000 210 140 20,000 35,335 318 168.5 31,934 1,250 112 47.7 118 1,400 79,716.70 79,716.70 Account Number Particulars 101 111 125 127 129 130 130 132 155 165 201 205 211 213 301 401 405 410 501 505 510 515 614 701 Debit $ Credit $ (Sea-side) General Journal Date Account and Explanation 28-Jun 1 Store Supplies Office Supplies (Error made in recording the entry to store supplies) F Debit 132 130 270 101 401 115 3 Accounts Recievable Sales ( Merchandise sold on credit to Sail 111 401 2,000 4 Cash 101 111 240 5 Cash Sales Discount Accounts Receivable (Check recived from Laker Marine Supply) 101 410 111 790.55 24.45 6 Accounts Payable Cash (Cash paid to Avis Boat Builders) 201 101 250 7 Accounts Payable Cash (Cash paid to Catamaran Corp.) 201 101 4210 8 Purchases Accounts Payable ( Purchased Merchandise from Tackle Box) 501 201 1,200 9 Purchases Accounts Payable ( Purchased Merchandise from Nautical Indust.) 501 201 1,400 10 Warehouse Land 16% Notes payable (purchased land and warehouse and issue short term notes payable) 175 186 205 40,000 10,000 2 Cash Sales ( To record the Cash sales) Accounts Receivable (Check recived from Bill hankins) 11 Prepaid Advertising Cash (Cash paid for advertisement to be used in Aug.) 129 101 150 101 401 514 2 Accounts Recievable Sales ( Merchandise sold on credit to Waterfront Marina) 111 401 2,100 3 Cash 101 111 900 4 Cash Sales Discount Accounts Receivable (Check recived from Waterfront Marina) 101 410 111 1901.2 58.8 5 Accounts Payable Stores Equipment (Stores Equipment returned to office equipment Company) 201 165 1,030 5 Accounts Payable Cash (Cash paid to office equipment company) 201 101 2,370 6 Purchases Accounts Payable ( Purchased Merchandise from Catamaran Corp.) 501 201 285 7 Purchases Accounts Payable ( Purchased Merchandise from Danforth Tool) 501 201 395 8 Purchases Accounts Payable ( Purchased Merchandise from Tackle Box) 501 201 1,290 9 Sales Return Accounts Receivable (Returned Merchandise purchased to Sail Board City) 405 111 840 29-Jun 1 Cash Sales ( To record the Cash sales) Accounts Receivable (Check recived fromBass-A-Rama) 10 Accounts Payable Purchase Return (Merchandise returned to Nautical Industries) 201 501 205 11 12% Notes Receivable Accounts Receivable ( Notes Recivable recived from Marlinspike) 115 111 4,315 12 Cash 101 801 500 801 240 500 132 101 810 2 Accounts Payable Cash (Cash paid to Beach Office supply) 201 101 810 3 Accounts Payable Cash (Cash paid to Beach Local supply) 201 101 490 4 Accounts Payable Cash Purchase Discount (Cash paid to Nautical Industries) 201 101 515 1,195 5 Accounts Payable Cash (Cash paid to Tackle Box) 201 101 1,125 6 Stores Equipment Accounts Payable ( By mistake returned equipment was shown more now corrected) 165 201 100 Accounts Payable Cash (Cash paid to Stores Equipment Company) 201 101 100 Rent Revenue (Rent received in advance to be used for july and August) Rent Revenue Unearned Rent ( Rent recived in advance in June) 30-Jun 1 Store Supplies Cash (Purchased store supplies for cash) 7 Accounts Recievable Sales ( Merchandise sold on credit to Carl Jenkins) 111 401 200 8 Accounts Recievable Sales ( Merchandise sold on credit to Pope's Charters) 111 401 2,020 9 Cash 101 401 790 10 Transportation Inward Cash ( Cash paid for the purchases made) 510 101 202 11 Utilities Expense Cash ( Cash paid for theUtilities Expenses) 723 101 300 12 Cash Sales Discount Accounts Receivable (Check recived from Sail Board City in full Payment) 101 410 111 3300 60 13 Retained Earnings Dividend Payable ( Dividend declared to be paid in July) 311 230 800 Sales ( To record the Cash sales) Credit 270 115 2,000 240 815 250 4210 1,200 1,400 50,000 150 514 2,100 900 1,960 1,030 2,370 285 395 1,290 840 205 4,315 500 500 810 810 490 1,171 23.9 1,125 100 100 200 2,020 790 202 300 3,360 800 Sales Journal Date Sales Invoice No. June1-24 1to16 28-Jun 29-Jun 30-Jun 30-Jun 30-Jun Account Debited Balance B/d 17 Sail Board City 18 Water front Marina 19 Carl Jenkins 20 Pope's Charters Total Terms 3/30,n/30 3/30,n/30 n/30 2/10,n/30 F * * * * Amount $ 23,405 2,000 2,100 200 2,020 29,725 Purchases Journal Date Account Credited June1-24 Balance B/d 28-Jun Tackle Box 28-Jun Nautical industries 29-Jun Catamaran corp. 29-Jun Danforth tool 29-Jun Tackle Box 30-Jun Total Terms 2/10,n/30 2/10,n/30 n/30 2/10,n/30 2/10,n/30 F * * * * * Amount $ 31,934 1,200 1,400 285 395 1,290 36,504 June Explanation 1to 26 Balance B/d 28 Cash sales 28 Collected from Bill Hankins Cash Receipts Journal Debits Post ref. F Cash Sales Discount 101 401 * 101 111 * 34,208.50 115 240 28 Collected from laker Marine Supply 101 410 111 * 790.55 29 Cash sales 101 401 * 514 29 Collected from Bass - A - Rama 101 111 * 900 29 Collected from Water Front Marina 101 410 111 * 1901.2 29 Rent Revenue 100 801 * 500 30 Cash sales 101 401 * 790 30 Collected from Sail Board city 101 410 111 * 3,300 Total 168.5 24.45 58.8 60 43,259.25 311.75 Other Credits Accounts Sales Receivable 12,447 Other 11,930 10,000 115 240 815 514 900 1,960 500 790 3,360 19,722.00 13349 10500 June Explanation 1to 26 Balance B/d 28 Paid to Avis Boat 28 Paid for Advertising Cash Receipts Journal Debits Post ref. F Accounts Purchase Other Payable 201 101 * 610 101 * 23,210.00 250 5,128 150 28 Paid to Catamaran 201 101 * 4,210 29 Paid to office equipment Comp. 201 101 * 2,370 30 Store Supplies 132 101 * 30 Paid to Beach office Supply 201 101 * 810 30 Paid to Local Supply 201 101 * 490 30 Paid to Nautical Industries 201 101 515 * 1,195 30 Paid to tackle Box 201 101 * 1,125 30 Paid to office equipment Comp. 201 101 * 100 30 Transportation Inward 510 101 * 810 202 30 Utilities expense 300 101 * Total 33,760.00 6,590.00 Credits Cash Purchase Other Discount 27,940.30 47.70 350 250 150 4,210 2,370 810 810 490 1,171 24 1,125 100 202 300 39,928.30 71.70 350.00 General Ledger Date Cash A/c F Explanation 1-Jun Initial investment by Jack Hobie 30-Jun Cash receipts 30-Jun Cash payments Date Credit -318 -840 -4315 29,725 19,722.00 Credit 4315 Credit 14.38 Merchandise inventory A/c Explanation F Debit 30-Jun Purchases Date 39,928.30 Interest receivables A/c Explanation F Debit 30-Jun Interest revenue Date 20,000 43,259.25 Notes receivables A/c Explanation F Debit 29-Jun Accounts receivables Date Credit Accounts receivables A/c Explanation F Debit 11-Jun Sales return 29-Jun Sales return 29-Jun Notes receivables 30-Jun Sales journal 30-Jun Cash receipts journal Date Debit Credit 4994 Explanation Prepaid store rent A/c F Debit 1-Jun Cash payment journal 30-Jun Rent expense Credit 800 400 Prepaid insurance A/c Date Explanation F Debit 2-Jun Cash payment journal 30-Jun Insurance expense Date Explanation 900 37.5 Prepaid advertising A/c F Debit 9-Jun Cash payment journal 28-Jun Cash payment journal 30-Jun Advertising expense Date Explanation Explanation 2-Jun Accounts Payable 2-Jun Cash payment journal 28-Jun Office Supplies 30-Jun Cash payment journal 30-Jun Store Supplies Expense Date Explanation 1-Jun Cash payment journal Date Credit 400 150 200 Office supplies A/c F Debit 2-Jun Accounts Payable 28-Jun Store Supplies 30-Jun office Supplies Expense Date Credit Credit 810 270 430 Store supplies A/c F Debit Credit 1050 198 270 810 1918 Office equipment A/c F Debit Credit 1200 Accumulated depreciation -Office equipment A/c Explanation F Debit Credit 30-Jun Depreciation expense Date Explanation 10 Store equipment A/c F Debit Credit 16-Jun Accounts payable 29-Jun Accounts payable 30-Jun Accounts payable Date 3400 1030 100 Accumulated depreciation -Store equipment A/c Explanation F Debit Credit 30-Jun Depreciation expense Date Explanation 19 Warehouse A/c F 28-Jun Notes payable Date Debit Credit 40000 Accumulated depreciation -Warehouse A/c Explanation F Debit Credit 30-Jun Depreciation expense Date 150 Land A/c F Debit Explanation 28-Jun Notes payable Date Explanation 10000 Accounts payable A/c F Debit 2-Jun Store supplies 2-Jun Office supplies 15-Jun Purchase return & allowances 16-Jun Store equipment 29-Jun Return of stores equipment 29-Jun Purchase return & allowances 30-Jun Cash payment journal 30-Jun Purchase journal 30-Jun Wrong entry of stores equipment Date Explanation 8-Jun Cash receipt journal Credit Credit 1050 810 1250 3400 1030 205 33,760.00 Notes payable A/c F Debit 36,504 100 Credit 10000 28-Jun Warehouse and land Date Explanation 50000 Interest payable A/c F Debit Credit 30-Jun Interest expense Date 86 Employee income tax payable A/c Explanation F Debit Credit 11-Jun Cash payment journal 26-Jun Cash payment journal 30-Jun Salaries expense Date Explanation 90 120 36 FICA tax payable A/c F Debit Credit 11-Jun Cash payment journal 26-Jun Cash payment journal 30-Jun Salaries expense 30-Jun Payroll tax expense Date Explanation 60 80 24 164 Salaries payable A/c F Debit Credit 30-Jun Salaries expense Date Explanation 180 Dividends payable A/c F Debit Credit 30-Jun Retained earnings 30-Jun Net income Date Explanation 850 Unearned rent A/c F Debit Credit 29-Jun Rent Revenue Date Explanation 500 Common Stock A/c F Debit Credit 1-Jun Initial Investment Date 20,000 Explanation Retained earnings A/c F Debit 30-Jun Dividend payable 30-Jun Net income Date Credit 850 5804.81 Explanation Sales A/c F Debit Credit 30-Jun Sales journal 30-Jun Cash receipt journal Date 29,725 13349 Sales return & allowances A/c Explanation F Debit 11-Jun Return by Rex Hopkins 29-Jun Return by Sales board city Date Explanation 318 840 Sales discounts A/c F Debit 30-Jun Cash receipt journal Date Credit 311.75 Explanation Purchases A/c F Debit 30-Jun Purchase journal 30-Jun Inventory Date Credit Credit 36,504 4994 Purchase return & allowances A/c Explanation F Debit 15-Jun Accounts payable 29-Jun Accounts payable Credit 1250 205 Transportation In A/c Date Explanation F Debit 15-Jun Cash payment journal 30-Jun Cash payment journal Date Explanation Credit 112 192 Purchases discounts A/c F Debit 30-Jun Cash payment journal Date Explanation 71.70 Advertising expense A/c F Debit 30-Jun Prepaid advertising Date Explanation Delivery expense A/c F Debit Salaries & wages expense A/c Explanation F Debit 30-Jun Office supplies Date Credit 1898 Office supplies expense A/c Explanation F Debit Rent expense A/c Explanation F Credit 600 800 240 Stores supplies expense A/c Explanation F Debit 30-Jun Store supplies Date Credit 118 11-Jun Cash payment journal 16-Jun Cash payment journal 30-Jun Salaries, Employees income tax payable, FICA tax payable Date Credit 200 19-Jun Cash payment journal Date Credit Credit 425 Debit Credit 30-Jun Prepaid rent Date 400 Utilities expense A/c Explanation F Debit 30-Jun Cash payment journal Date 330 Payroll tax expense A/c Explanation F Debit 30-Jun FICA tax payable Date 164 Depreciation expense- Office equipment A/c Explanation F Debit Credit 10 Depreciation expense- Store equipment A/c Explanation F Debit Credit 30-Jun Accumulated depreciation Date 19 Depreciation expense- Warehouse A/c Explanation F Debit 30-Jun Accumulated depreciation Date Credit 37.5 30-Jun Accumulated depreciation Date Credit Insurance expense A/c Explanation F Debit 30-Jun Prepaid insurance Date Credit Rent revenue A/c Explanation F 29-Jun Cash receipt journal 29-Jun Unearned rent Credit 150 Debit Credit 500 500 Date Interest revenue A/c Explanation F Debit Credit 30-Jun Interest receivable Date 14.38 Interest expense A/c Explanation F Debit 30-Jun Interest payable Credit 86 101 Balance 20,000 63,259.25 23,330.95 111 Balance -318 -1158 -5473 24,252 4,530.00 115 Balance 4315 118 Balance 14.38 120 Balance 4994 125 Balance 800 400 127 Balance 900 862.5 129 Balance 400 550 350 130 Balance 810 540 110 132 Balance 1050 1248 1518 2328 410 155 Balance 1200 156 Balance 10 165 Balance 3400 2370 2470 166 Balance 19 175 Balance 40000 176 Balance 150 186 Balance 10000 201 Balance 1050 1860 610 4010 2980 2775 -30,985.00 5,519.00 5,619.00 205 Balance 10000 60000 210 Balance 86 211 Balance 90 210 246 213 Balance 60 140 164 328 215 Balance 180 230 Balance 850 240 Balance 500 301 Balance 20,000 311 Balance -950 4854.81 401 Balance 29,725 43,074 405 Balance 318 1158 410 Balance 311.75 501 Balance 36,504 31,510 505 Balance 1250 1455 510 Balance 112 304 515 Balance 71.70 610 Balance 200 614 Balance 118 701 Balance 600 1400 1640 710 Balance 1898 712 Balance 425 720 Balance 400 723 Balance 330 725 Balance 164 735 Balance 37.5 756 Balance 10 766 Balance 19 776 Balance 150 801 Balance 500 0 803 Balance 14.38 851 Balance 86 ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER Date Explanation BASS-A-RAMA RENTALS F Debit 15-Jun Sales journal 24-Jun Sales journal 24-Jun Cash receipt journal 29-Jun Cash receipt journal Date Explanation 900 900 900 900 BILL HANKINS F Debit 11-Jun Sales journal 18-Jun Sales journal 28-Jun Cash receipt journal Date Explanation 240 REX HOPKINS F Debit Carl Jenkins Explanation F 318 1187 Debit Credit 210 210 200 LAKER MARINE SUPPLY Explanation F Debit 8-Jun Sales journal 17-Jun Sales journal 17-Jun Cash receipt journal 28-Jun Cash receipt journal Date Credit 1505 3-Jun Sales journal 15-Jun Cash receipt journal 30-Jun Sales journal Date Credit 350 100 2-Jun Sales journal 11-Jun Sales return 12-Jun Cash receipt journal Date Credit 675 540 400 815 MARLINSPIKE MARINE Explanation F Debit 1-Jun Sales journal Credit 3150 Credit 10-Jun Sales journal 10-Jun Cash receipt journal 19-Jun Sales journal 19-Jun Cash receipt journal 29-Jun Notes receivables Date 1565 3150 3750 1000 4315 POPE'S CHARTERS Explanation F Debit 4-Jun Sales journal 9-Jun Sales journal 18-Jun Cash receipt journal 30-Jun Sales journal Date 1900 3700 5600 2210 SAIL BOARD CITY Explanation F Debit 17-Jun Sales journal 28-Jun Sales journal 29-Jun Sales return 30-Jun Cash receipt journal Date Credit Credit 2200 2000 840 3360 Explanation 22-Jun Sales journal 23-Jun Sales journal 29-Jun Cash receipt journal 29-Jun Sales journal WATERFRONT MARINA F Debit Credit 840 1120 1,960 2100 ACCOUNTS PAYABLE SUBSIDIARY LEDGER Date Explanation 3-Jun Purchases journal 10-Jun Cash payment journal 15-Jun Purchase return 28-Jun Cash payment journal AVIS BOAT BUILDERS F Debit Credit 2500 1000 1250 250 Date BEACH OFFICE SUPPLY Explanation F Debit 2-Jun Office supplies 30-Jun Cash payment journal Date Explanation 5-Jun Purchases journal 11-Jun Cash payment journal 19-Jun Purchases journal 28-Jun Cash payment journal 29-Jun Purchases journal Date Explanation 1-Jun Purchases journal 8-Jun Cash payment journal 22-Jun Purchases journal 29-Jun Purchases journal Date Explanation 2-Jun Store Supplies 30-Jun Cash payment journal Date Explanation 1-Jun Purchases journal 1-Jun Cash payment journal 16-Jun Purchases journal 17-Jun Cash payment journal Date Explanation 10-Jun Purchases journal 16-Jun Cash payment journal 28-Jun Purchases journal 29-Jun Return 30-Jun Cash payment journal Credit 810 810 CATAMARAN CORP. F Debit Credit 4250 4250 4210 4210 270 DANFORTH TOOL F Debit Credit 2000 2000 614 335 LOCAL SUPPLY F Debit Credit 1050 370 MURKREY OUTBOARD F Debit Credit 6000 6000 3375 3375 NAUTICAL INDUSTRIES F Debit Credit 385 385 1400 205 1195 Date Explanation 16-Jun Office Equipment 29-Jun Return 30-Jun Wrong Entry 30-Jun Cash payment journal 29-Jun Cash payment journal Date Explanation 15-Jun Purchases journal 18-Jun Cash payment journal 23-Jun Cash payment journal OFFICE EQUIPMENT CO. F Debit Credit 3400 1030 100 100 2370 PETROLEUM SUPPLY F Debit Credit 6200 3000 3200 TACKLE BOX SUPPLY Date Explanation F Debit 26-Jun Purchases journal 29-Jun Purchases journal 29-Jun Purchases journal 30-Jun Cash payment journal 1185 Credit 2400 1200 1110 Terms: n/30 Balance 900 1800 900 0 Terms: n/30 Balance 350 450 210 Terms: n/30 Balance 1505 1187 0 Terms: n/30 Balance 210 0 200 Terms: 3/10, n/30 Balance 675 1215 815 0 Terms: 3/10, n/30 Balance 3150 4715 1565 5315 4315 0 Terms: 2/10, n/30 Balance 1900 5600 0 2210 Terms: 3/10, N/30 Balance 2200 4200 3360 0 Terms: 3/10, n/30 Balance 840 1960 0 2,100 Terms: n/30 Balance 2500 1500 250 0 Terms: n/30 Balance 810 0 Terms: n/30 Balance 4250 0 4210 0 270 Terms: 2/10, n/30 Balance 2000 0 614 949 Terms: n/30 Balance 1050 680 Terms: n/30 Balance 6000 0 3375 0 Terms: 2/10, n/30 Balance 385 0 1400 1195 0 Terms: n/30 Balance 3400 2370 2470 2370 0 Terms: 3/10, n/30 Balance 6200 3200 0 Terms: 2/10, n/30 Balance 2400 3600 4710 3525