i need help creating an unadjusted trial balance for Warren Sports Supply. all of these pictures are for this question.
SALES JOURNAL Debit Credit) Credit Invoice or Credit Memo Subsidiary Account Subs Post Accts. Rec. GL 10200 Sales Returns GL 30200 Sales G/L 30100 Customer 23.014 00 S on College Rosemont University 10 Branch College 14 Eastem Wisconsin University 23.014.00) 22460 00 3291200 24 005 00 2.460.00 32.912 00 24.905.00 Now Nov 726 4 10 x Monthly Total 37263 00 60 277 00 4,17400 Dec Dec Dec Dec Dec Dec 21,672.00 4,174.00 725200 21,872.00 1,656.00 Rosemon University 7 Claybom University 8 Ease Waconniven 13 Branch College 19 University of south lowa 26 Fastem Wisconsin University 18764700 0.475.00) cm 42 3.475.00 5026 00 TAS 53,601 00 S20 x fx c MOOR S T CASH RECEIPTS JOURNAL CREDIT DEBIT Other G/L Accounts Receivable G/L 10700 Cash Sales Disc Sales GIL Deposit Contro Subs Acct. Trans Description 34.68200X 10100 34,602.00 7,767 001 Now Ney 7,787.00 Stevenson College 13 McClain College 32.253.76 121 Eavam Wsconan University 7 767.00 Monthly Tots 82,113.56 5,891.00 4.000 52 Gates Unity Rosemonte 2 Hancock pepe O m University 5.306.00 15.00 10140 23,08200 Wort and accumsy CLI P J CU P R AR & AP Sub Ledgers EE Record Pay Rate History Fixed Assets Gen Ledo Ready PR J K LN PURCHASES JOURNAL DEBIT Other G/L HINT: Waren Inventory purch purchased good Purchase Retur Vendor Subs Vendor Invoice Date Acct Post CREDIT Accounts Payable G/L 20100 Subs Acct Trans Post Amount Ref 27380.00 253 558.09 X Purchases GIL 30500 27 380.00 Trans Amount Purchases Returns G/L 30600 Ref Nov Nov Velocity Sporting Goods 21 Chicago Office Supply 558 09X Monthly Totals 27.300.00 558 09 27.938.09 33965 35.115.00 36,115.00 X 7,36700 Dec Dec Dec Dec Dec 5 Velocity Sporting Goods 12 Chicago Office Supply 20 Velocity Sporting Goods 20 Chicago Office Supply 26 Chiago Office Supply 13,544.00 13544 00 602.61 x 3.899 40X Monthly Totals F.C 49,659.00 11,669.01 61.328.01 TotalORD 320.011 61,328.01 CASH DISBURSEMENTS JOURNAL CREDIT DEBIT PayableGL 20100 Purchases Freight Description Ira . Amount GL 30700 30800 1140 Ft Securty Insurance 1141 Chicago Omice ly 1142 Velocityporting Goods 1143 W we Management 1144 Roof W STOM 114 Interstate Motor Fight 1,340 25 1147 intamal Revenue Service State o no 1149-51 See more 112 interstate Motor Freight 1153 Volky Sporting Goods CRU PR J ARAPS Ledger Record Pay Rate Holy Rede Gene MacBook Pro AA AB PAYROLL JOURNAL Regular Employee Overtime Hours Overtime Pay FUTA Hore SUTA 800 1.848 00 11.80 3 65.40 2 213. 400 0 15.00 1526.601520.00 TOTO73043 2800.00 M Not Use the round function in The syntaxis w i ll round can reference taxe. an are in the sum. To improve c formulas in order to eliminate rounding arrors. reces). When computing takes use The will round the value to 2 decimal places and avoid r eate a formula which sur FICA-55 6.2%) and FICA and AcowacyCheck 14. 570.09 (1.454 N CBJ J AR & AP Sub Ledger Record PayPal Hory Read and H ABC Data Nov General Journal Acct No Explanation 40600 Payroll Tax Expense 20600 F.I.CA. Payable 20400 SUTA Payable 20500 FUTA Payable To record Now. Payroll Post X X X X Debit Credit HINT: Se 1085.91 The acco 1014.65 account 60.96 The post 10.3 10 Nov 30 $ 21.00 41000 Other Operating Expense 10100 Cash To record Now. berservice charge) X X $ 21.00 14 Dec 221 $2.900.00 4 11 Alowance Doubtful Accounts Accounts Receivable to write off uncollatable account) $2.900.00 18 Dec 31 $ 1,243.77 40600 Payroll Tax Expense 206001F.L.C.A Payable 20400 SUTA Payable 20500 FUTA Payable TS 1.114.66 $ 110,44 $ 18.67 Dec 41000 Other Operating Expense s 25,50 J5 Cash 25.50 Dec bank Service Charge IIIIIIIIII + SJ CRJPJ CD PROJ Ready tle: Accounts Receivable Subsidiary Ledger Title: Accounts Payable Subsidiary Ledger Rosemont University E Front sville Kentucky 40202 Description Freight Collect Post Ref Debt Creatm $125.000 252 Velocity Sporting Goods Terms: 2/10. Net 30 Description 13 ceford 26 Invoice # 34719 28 check 1153 Post Ref Debt Credit $ 13.544.00 253 Chicago Office Supply Freight: No Charge Post Rabi 07 Claybom University 3210 5. Upton gansport Indiana 48947 Date Description Credi Limit $125.000 Post Ref Deb TS 26 29 Vendor Invoice N2378 Vendor Invoice2423 802 815 602.61 3.69940 $ 4302 01 261 Gilet Consulting Terms: Net 30 days Description Post Ref Debt Credit 4 242 W Hold Cred $100.000 INRESA Note: For your convenience, necessary information has been entered from the ledgers located in your "Instructions, Flowcharts and Ledgers" booklet. Please refer to the detail for additional information. Month End Procedure step: Accounts Payable Subdiary Ledger Totat 157,052 01 Cool Account 2100 Balan Mason Wine 53702 575.000 Intel Core S C RUP C OJ PR A R A AP Sub Ledger Record Pay Rate History Fred Assets Ready Insert Draw Page Layout Formulas Data Review Arial 10 A BI - - A Dec F B 119 C Invoice 731 D E 18,647.00 G 18,647.00 $ Credit Limit $75,000 Balance Post Ref Debit Credit 45 410 Eastem Wisconsin University 46 14123 W. Saginaw 47 Madison, Wisconsin 53702 48 Date Description 49 d 1 Balance Forward 50 o 14 Invoice T28 51 Nov 21 Part Pt 26 19 Invoice fr29 25 credit memo 28 Invoice 26 5 s 5,000.00 S J $ 24.906.00 $ 21,872.00 Is Is S $ $ $ S 24,905.00 19.906.00 41,777.00 38,302.00 28.302.00 cm 3.475.00 10.000.00 Credit 56 411 Stevenson College 57 2689 Industrial Boulevard 58 Chicago, Illinois 60614 59 Date Description Post Ref Debit 60 ct Beginning Balance V 81 oct 24 Invoice 723 51 $ 62 Nov 2 Return CM-41 S1 63 Now Payment 14 Dec 22Write a GL 85 66 67 Month-End Procedure Step 6: 68 Accounts Receivable Subsidiary Ledger Total 69 70 Control Account # 10200 Balance 2 Credit Limit $75,000 Balance $ 2,900.00 60.506,00 3.014.00 $ 37,582.00 34.582.00 $ 2,900.00 2.900.00 $ . 57.806.00 S S S S48,149.00 $ 48,149.00 E F G Pay Rate History Filing Status With. Allow. Eff. Date Approved Ray Kramer 12/16/15 RK Pay Rate Time Unit $3,400.00 semimonthly $3,500.00 semimonthly 3,700.00 semimonthly NNN 12/16/16 12/20/19 RK RK 12 Jim Adams RK $20.00 hourly $21.00 hourly $22.50 hourly NNN 12/16/15 12/16/16 12/20/19 RK RK 17 Nancy Ford $17.00 hourly $18.20 hourly w W 10/1/17 12/20/19 Hire Date, RK RK 1 ITEM: Office Furniture DEPRECIATION METHOD: Straight line 2 PURCHASED FROM: Chicago Office Supply WHERE LOCATED: Office 3 ESTIMATED LIFE: 5 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 5 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 6 30-Sep-11 $ 50.750.00 $ 50,750.00 7 31-Dec-11 5,075.00 5 .075.00 B 31-Dec-12 10,150.00 15,225.00 9 31-Dec-13 10,150.00 25,375.00 10 31-Dec-14 10.150.00 35.525.00 11 31-Dec-15 10,150.00 45,675.00 12 31-Dec-16 5,075.00 5 0.750.00 ASSET NET BOOK VALUE 50.750.00 45,675.00 35,525.00 25,375.00 15,225.00 5,075.00 13 15 16 ITEM: Delivery trucks DEPRECIATION METHOD: Straight line 17 PURCHASED FROM: Dyckstra Ford WHERE LOCATED: Loading dock 18 ESTIMATED LIFE: 5 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 20 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 21 21-Apr-15 $ 69.255.00 $ 69,255.00 22 31-Dec-15 $ 6,925.50 $ 6,925.50 23 31-Dec-16 $ 13,851.00 $ 20.776.50 ASSET NET BOOK VALUE $ 69,255.00 $ 62,329.50 $ 48,478.50 25 25 27 ITEM: Inventory handling system DEPRECIATION METHOD: Straight line 28 PURCHASED FROM: Conveyor Systems WHERE LOCATED. Warehouse 29 ESTIMATED LIFE: 10 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 31 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 32 5-Jul-16 5 200.660.00 $ 200.660.00 33 31-Dec-16 $ 10.033.00 $ 10.033.00 ASSET NET BOOK VALUE $ 200,660.00 $ 190,627.00 36 ITEM: High speed copler DEPRECIATION METHOD: Straight line 37 PURCHASED FROM: Chicago Office Supply WHERE LOCATED: Office 38 ESTIMATED LIFE: 5 YEARS ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 40 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 41 31-Dec-17 S 7.367.00 7,367.00 ASSET NET BOOK VALUE 7.367.00 43 45 ITEM: 11-inch tablet 46 PURCHASED FROM: Chicago Office Supply 47 ESTIMATED LIFE: 5 years ASSET COST RECORD DEPRECIATION METHOD: Straight-line WHERE LOCATED: Office ESTIMATED SALVAGE VALUE: 0 DEPRECIATION RECORD SJ ASSET NET CRJPJ Ready CDJ P R GJ AR & AP Sub Ledgers 42 45 ITEM: 11-inch tablet DEPRECIATION METHOD: Straight-line 46 PURCHASED FROM: Chicago Office Supply WHERE LOCATED: Office 47 ESTIMATED LIFE: 5 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 49 DATE DEBIT CREDIT B ALANCE DEBIT CREDIT BALANCE 60 Dec 201 2019 $ 3.699.40 3,699.40 ASSET NET BOOK VALUE 3.699.40 Note: This tab is used in multiple steps GENERAL LEDGER DO Journal Debit Credit 110,395.64 CR CD 98,066.06| 10,546.67 25.00 82.113.56 9 10100 - CASH 10 Oct 1 Balance Forward 11 Oct 31 12 Oct. 31 13 Oct. 31 Net Wages and Salary 14 Oct. 31 Bank Service Charge 15 Nov. 30 16 Nov. 30 17 Nov. 30 Net Wages and Salary 18 Nov. 30 Bank Service Charge 19 Dec 31 20 Dec 31 21 Dec 31 Net Wages and Salary 22 Dec 31 Bank Service Charge Debit Balance 44,351.12 154,746.76 56,680.70 46,134.03 46,109.03 128,222.59 84,372.44 73,493.34 73,472.34 176,169.70 105,335.82 93,319.78 93.294.28 S389 43.850.15 10,879.10 21.00 102,697.36 CD PR 70,833.88 12,016.04 Journal Debit Credit 86.714.00 74,369.00 25 10200 - ACCOUNTS RECEIVABLE 26 Oct 1 Balance Forward 27 Oct 31 28 Oct 31 29 Nov 30 30 Nov 30 31 Dec 32 Dec 33 34 37,263.00 Debit Control Balance Initials 49,451.00 NF 136,165.00 61.796.00 NF 99,059.00 24,005.00 NF 74.131.00 51.049.00 NF -1888 75,054.00 50.126.001 23.082.00 Journal Debit Credit 36 10300 - ALLOWANCE FOR 37 DOUBTFUL ACCOUNTS 38 Oct 1 Balance Forward 39 Dec 31 40 41 Credit Balance 1,750.81 4,650.81 2.900.00 43 10400 - INVENTORY 44 Jan. 1 Balance Forward Journal Debit Credit Debit Balance 101.681.00 Journal Debit Credit 48 10600 - MARKETABLE SECURITIES 49 O 1 Balance Forward Debit Balance 24,000.00 52 10800 - FIXED ASSETS 53 Oct Balance Forward Journal Debit Credit Debit Control Balance Initials 320.665.00 NF SJ CRJ PJ CDJ PR GJAR & AP Sub Ledgers Ready Journal Dobit Credit 52 10800 . FIXED ASSETS 53 Od 11 Balance Forward 54 Dec 55 Dec Debit Control Balance initials 320.665.00 NF 324 334 40 331,701.40 PJ 3,669.40 7,367.00 PJ GENERAL LEDGER Journal Debit Credit Credit Control Balance Initial 81,559,50 NF 63 10900 - ACCUMULATED DEPN. 64 Od. Balance Forward 65 66 68 59 Dobit Credit 85,920.80 82,372.83 70 20100 - ACCOUNTS PAYABLE 71 OL. 1 Balance Forward 72 Oct 73 Od 31 74 Nov 30 75 Nov 76 Dec 31 77 Dec Credit Control Balance Initial 1,08783 NF 8700863 4,635.80 NF 32.573.89 3.650.00 NF 64,978.00 7,952 01 NF 27.93.8.091 8//8/48 28,923.89 61,328.00 67,026.00 19 Journal Dobit Credit 1 292 00 80 20300 - FED. INCOME TAXES WIH 31 Oct 1 Balance Forward B2 Od 83 Oct. 84 Nov 85 Non 86 Dec Credit Balance 1 292.00 0.00 1.275.44 0.00 1.369.75 1.275.44 888 1.275.44 1369.75 1,369.75 1,450.00 1,450.00 ournal Debit Credit 90 20400 - STATE UNEMPLOYMENT TAXES PAYABLE 92 Oct 1 Balance Forward 93 Od 04 Nov 95 NOV 96 Dec 59.14 0800 Credit Balance 0.001 59.14 0.00 60 96 110.44 BJ CRUIPJ COJ PRI J AR & AP Sub Ledger Ready F E wiedit Journal Debit Credit Balance 0.001 10.00 0 .00 10.30 28.97 T G CD 10.00 1 10.30 8.67 10.00 1 G 20500 - FEDERAL UNEMPLOYMENT 2 TAXES PAYABLE 3 Oct. 1 Balance Forward 04 Oct 311 05 Nov. 30 06 Nov. 30 G 07 Dec 31 108 109 110 111 112 113 114 115 116 117 20600 - F.L.C.A. TAXES PAYABLE 118 Oct. 1 Balance Forward 119 Oct. 31 120 Oct 31 FICA WAhheld 121 Oct 31 Employer's Tax 122 Nov. 30 123 Nov. 30 F.A.C.A. Withheld 124 Nov. 30 Employer's Tax 125 Dec 31 F.I.C.A. Withheld 126 127 GENERAL LEDGER Journal Debit Credit 1.731.121 CD PR 979.32 979.32 Credit Balance 1.731.121 0.001 9 79.32 1.958.64 0.00 1.014.65 2 ,029.30 3.143.95 CD 1.958.64 PR 1014.65 1,014.65 1.114.65 PR 128 129 130 Journal Debit Credit Credit Balance 0.001 131 20700 - FED. INCOME TAXES PAYABLE 132 Oct 1 Balance Forward 133 134 135 Journal Debit 136 20900 - INTEREST PAYABLE 137 Oct 1 Balance Forward Credit 60,000.00 Credit Balance 60.000.00 138 139 140 141 21000 - NOTES PAYABLE 142 Oct 1 Balance Forward Journal Debit Credit Credit Balance 0.00 144 145 146 26000 - COMMON STOCK 147 Oct 1 Balance Forward Journal Debit Credit Credit Balance 225,000.00 149 SJ CRJ PJ CDJ PR GJAR & AP Sub Ledgers Ready F75 X JX Credit Balance Journal Debit A B 150 28000 - INCOME SUMMARY 151 152 153 154 155 156 29000 - RETAINED EARNINGS 157 Oct. 1 Balance Forward 158 159 160 Journal Debit Credit Balance 90.264.99 Credit 161 162 163 164 165 166 GENERAL LEDGER Journal Debit Credit S CR 167 168 30100 - SALES 169 Oct. 1 Balance Forward 170 Oct. 31 Credit Sales 171 Oct 31 Cash Sales 172 Nov. 30 Credit Sales 173 Nov. 30 Cash Sales 174 Dec 31 Credit Sales 175 Dec 31 Cash Sales 176 177 178 179 30200 - SALES RETURNS & ALLOW. 180 Oct 1 Balance Forward 181 Nov. 30 182 Dec 31 Eastern W Univ. Return 86,714.00 36,607.00 60,277.00 7.767.00 53,601.00 19,052.00 Credit Balance 1.326,865.00 1,413,579.00 1,450,186.00 1,510,463.00 1,518,230.00 1,571,831.00 1,590,883.00 CR S CR Journal Debit Credit Debit Balance 34,617.00 57.631.00 61,106.00 S s 23.014.00 3,475.00 183 Journal Debit Credit 184 185 186 30300 - SALES DISCOUNTS TAKEN 187 Oct 1 1 Balance Forward 188 Oct. 31 189 Nov. 190 Dec 191 192 193 194 30400 - COST OF GOODS SOLD 580.36 707.44 261.64 Debit Balance 13.856.38 14,436.74 15,144.18 15,405.82 CR Debit 195 196 Debit Balance 197 198 Debit SI CRJ PJ CDJ PR as Ready ARI Debit F Credit Journal 81,285.00 27,380.00 49,659.00 Balance 969,835.00 1,051,120.00 1,078,500.00 1,128, 159.00 PT Journal Debit Credit Credit Balance 19,445.00 199 30500 - PURCHASES 200 Oct. 1 Balance Forward 1 Balance Forward 201 Oct. 31 P 202 Nov. 30 P 203 Dec 31 204 205 206 207 30600 - PURCHASES RETURNS 208 AND ALLOWANCES 209 Oct. 1 Balance Forward 210 211 212 213 214 215 216 217 218 30700 - PURCHASES DISC. TAKEN 219 ct 1 Balance Forward 220 Oct. 31 221 Nov. 30 222 Dec 31 223 224 225 226 30800 - FREIGHT N 227 Det. 1 Balance Forward 228 Oct. 31 229 Nov 30 230 Dec 31 231 GENERAL LEDGER Journal Debit Credit Credit Balance 13,388.00 1,625.70 1115,013.70 547.60115,561.30 1993.18116,554.48 D C C D A CD Journal Debit Credit Debit Balance 18,038.35 111121,023.95 2 3,380.94 24,506.44 WA CD CD2 CD 2.985. 60 ,356. 99 1,125.50 232 233 234 Journal Debit Credit Credit Balance 0.00 825.00 CRJ 825.00 235 31200 - MISCELLANEOUS REVENUE 236 Oct 1 Balance Forward 237 238 2391 240 241 10100 - RENT EXPENSE 242 ct 1 Balance Forward 243 Dct 31 244 Nov 30 Journal Debit Credit Debit Balance 43,200.00 48,000.00 52,800.00 4.800.00 4.800. 00 0 245 246 247 SJCRJPJ CDJPR GJAR & AI Ready HESU Data Review View Home Insert Draw Page Layout Formulas X Arial 10 A A Paste & BI Iva. Ar F75 x V fx 0 1 Wrap Text Merge & F F F E E Journal Debit Credit ANISING EXPE 1 20 249 40200 - ADVERTISING EXPENSE 250 Oct 1 Balance Forward 251 Oct 31 252 Nov 30 253 254 Si Oct Balance 13.030.00 17 555.00 20.805.00 CD CD 4,525.00 3,250.00 255 Debit Debit Credit 256 257 40300 - OFFICE SUPPLIES EXPENSE 258 Oct 1 Balance Forward 259 Od31 260 Nov 30 281 262 985.B 558.09 60261 3.518.41 4.50421 5.062 30 Debit 265 40400-DEPRECIATION EXPENSE Debit 270 Debit 272 40590 - WAGES AND SALARIES EXP. 273 od 1 274 Oe. 215 NON 276 Dec Control Balance 100,027.73 NF 112,829.16 NF 126 092.66 N 12,801.43 13.263.50 14.570.69 277 278 Debit 280 40600 - PAYROLL TAX EXPENSE 201 Oct Balance For 282 Oct Debit Balance 8.223.12 9,281.58 10.357.49 104846 24 Dec 285 280 4T00 - FED. INCOME TAX EXPENSE Debit Derbia 293 4 . INTEREST EXPENSE 2-17 SJCRJPJ CDU PROJAR & AP Sub Le 575 x v fx E Debit Journal Debit Credit Balance 293 0100 - INTEREST EXPENSE 294 295 290 297 298 0900 - BAD DEBT EXPENSE Journal Debit Debit Balance Credit 200 300 301 Journal Debit Credit 25.00 3.650.00 1.985.21 21.00 1,763.65 302 303 1000. OTHER OPERATING EXPENSE 304 1 Balance Forward 305 311 306ct 31 307 ct 311 308 lov 30 309 . 30 310 31 311 ac 31 312 311 313 314 315 316 317 318 319 320 321 322 323 Debit Balance 17.880.14 17,905.141 21,555.14 23,540.35 23,561.35 25 325.00 86.150.00 97,819.01 111,475.01 888 60,825.00 11,669.01 13,656.00 324 325 326 327 328 D 329 330 SJ CRJ PJ Ready CDJ PR GJAR & A KAS x V fx WAREN SPORTS SUPPLY Unadjusted Trial Balance December 31, 2017 . NO. ACCOUNT TITLE DEBIT CREDIT SI T PA G A R & AP Sub Ledgers EE Record SALES JOURNAL Debit Credit) Credit Invoice or Credit Memo Subsidiary Account Subs Post Accts. Rec. GL 10200 Sales Returns GL 30200 Sales G/L 30100 Customer 23.014 00 S on College Rosemont University 10 Branch College 14 Eastem Wisconsin University 23.014.00) 22460 00 3291200 24 005 00 2.460.00 32.912 00 24.905.00 Now Nov 726 4 10 x Monthly Total 37263 00 60 277 00 4,17400 Dec Dec Dec Dec Dec Dec 21,672.00 4,174.00 725200 21,872.00 1,656.00 Rosemon University 7 Claybom University 8 Ease Waconniven 13 Branch College 19 University of south lowa 26 Fastem Wisconsin University 18764700 0.475.00) cm 42 3.475.00 5026 00 TAS 53,601 00 S20 x fx c MOOR S T CASH RECEIPTS JOURNAL CREDIT DEBIT Other G/L Accounts Receivable G/L 10700 Cash Sales Disc Sales GIL Deposit Contro Subs Acct. Trans Description 34.68200X 10100 34,602.00 7,767 001 Now Ney 7,787.00 Stevenson College 13 McClain College 32.253.76 121 Eavam Wsconan University 7 767.00 Monthly Tots 82,113.56 5,891.00 4.000 52 Gates Unity Rosemonte 2 Hancock pepe O m University 5.306.00 15.00 10140 23,08200 Wort and accumsy CLI P J CU P R AR & AP Sub Ledgers EE Record Pay Rate History Fixed Assets Gen Ledo Ready PR J K LN PURCHASES JOURNAL DEBIT Other G/L HINT: Waren Inventory purch purchased good Purchase Retur Vendor Subs Vendor Invoice Date Acct Post CREDIT Accounts Payable G/L 20100 Subs Acct Trans Post Amount Ref 27380.00 253 558.09 X Purchases GIL 30500 27 380.00 Trans Amount Purchases Returns G/L 30600 Ref Nov Nov Velocity Sporting Goods 21 Chicago Office Supply 558 09X Monthly Totals 27.300.00 558 09 27.938.09 33965 35.115.00 36,115.00 X 7,36700 Dec Dec Dec Dec Dec 5 Velocity Sporting Goods 12 Chicago Office Supply 20 Velocity Sporting Goods 20 Chicago Office Supply 26 Chiago Office Supply 13,544.00 13544 00 602.61 x 3.899 40X Monthly Totals F.C 49,659.00 11,669.01 61.328.01 TotalORD 320.011 61,328.01 CASH DISBURSEMENTS JOURNAL CREDIT DEBIT PayableGL 20100 Purchases Freight Description Ira . Amount GL 30700 30800 1140 Ft Securty Insurance 1141 Chicago Omice ly 1142 Velocityporting Goods 1143 W we Management 1144 Roof W STOM 114 Interstate Motor Fight 1,340 25 1147 intamal Revenue Service State o no 1149-51 See more 112 interstate Motor Freight 1153 Volky Sporting Goods CRU PR J ARAPS Ledger Record Pay Rate Holy Rede Gene MacBook Pro AA AB PAYROLL JOURNAL Regular Employee Overtime Hours Overtime Pay FUTA Hore SUTA 800 1.848 00 11.80 3 65.40 2 213. 400 0 15.00 1526.601520.00 TOTO73043 2800.00 M Not Use the round function in The syntaxis w i ll round can reference taxe. an are in the sum. To improve c formulas in order to eliminate rounding arrors. reces). When computing takes use The will round the value to 2 decimal places and avoid r eate a formula which sur FICA-55 6.2%) and FICA and AcowacyCheck 14. 570.09 (1.454 N CBJ J AR & AP Sub Ledger Record PayPal Hory Read and H ABC Data Nov General Journal Acct No Explanation 40600 Payroll Tax Expense 20600 F.I.CA. Payable 20400 SUTA Payable 20500 FUTA Payable To record Now. Payroll Post X X X X Debit Credit HINT: Se 1085.91 The acco 1014.65 account 60.96 The post 10.3 10 Nov 30 $ 21.00 41000 Other Operating Expense 10100 Cash To record Now. berservice charge) X X $ 21.00 14 Dec 221 $2.900.00 4 11 Alowance Doubtful Accounts Accounts Receivable to write off uncollatable account) $2.900.00 18 Dec 31 $ 1,243.77 40600 Payroll Tax Expense 206001F.L.C.A Payable 20400 SUTA Payable 20500 FUTA Payable TS 1.114.66 $ 110,44 $ 18.67 Dec 41000 Other Operating Expense s 25,50 J5 Cash 25.50 Dec bank Service Charge IIIIIIIIII + SJ CRJPJ CD PROJ Ready tle: Accounts Receivable Subsidiary Ledger Title: Accounts Payable Subsidiary Ledger Rosemont University E Front sville Kentucky 40202 Description Freight Collect Post Ref Debt Creatm $125.000 252 Velocity Sporting Goods Terms: 2/10. Net 30 Description 13 ceford 26 Invoice # 34719 28 check 1153 Post Ref Debt Credit $ 13.544.00 253 Chicago Office Supply Freight: No Charge Post Rabi 07 Claybom University 3210 5. Upton gansport Indiana 48947 Date Description Credi Limit $125.000 Post Ref Deb TS 26 29 Vendor Invoice N2378 Vendor Invoice2423 802 815 602.61 3.69940 $ 4302 01 261 Gilet Consulting Terms: Net 30 days Description Post Ref Debt Credit 4 242 W Hold Cred $100.000 INRESA Note: For your convenience, necessary information has been entered from the ledgers located in your "Instructions, Flowcharts and Ledgers" booklet. Please refer to the detail for additional information. Month End Procedure step: Accounts Payable Subdiary Ledger Totat 157,052 01 Cool Account 2100 Balan Mason Wine 53702 575.000 Intel Core S C RUP C OJ PR A R A AP Sub Ledger Record Pay Rate History Fred Assets Ready Insert Draw Page Layout Formulas Data Review Arial 10 A BI - - A Dec F B 119 C Invoice 731 D E 18,647.00 G 18,647.00 $ Credit Limit $75,000 Balance Post Ref Debit Credit 45 410 Eastem Wisconsin University 46 14123 W. Saginaw 47 Madison, Wisconsin 53702 48 Date Description 49 d 1 Balance Forward 50 o 14 Invoice T28 51 Nov 21 Part Pt 26 19 Invoice fr29 25 credit memo 28 Invoice 26 5 s 5,000.00 S J $ 24.906.00 $ 21,872.00 Is Is S $ $ $ S 24,905.00 19.906.00 41,777.00 38,302.00 28.302.00 cm 3.475.00 10.000.00 Credit 56 411 Stevenson College 57 2689 Industrial Boulevard 58 Chicago, Illinois 60614 59 Date Description Post Ref Debit 60 ct Beginning Balance V 81 oct 24 Invoice 723 51 $ 62 Nov 2 Return CM-41 S1 63 Now Payment 14 Dec 22Write a GL 85 66 67 Month-End Procedure Step 6: 68 Accounts Receivable Subsidiary Ledger Total 69 70 Control Account # 10200 Balance 2 Credit Limit $75,000 Balance $ 2,900.00 60.506,00 3.014.00 $ 37,582.00 34.582.00 $ 2,900.00 2.900.00 $ . 57.806.00 S S S S48,149.00 $ 48,149.00 E F G Pay Rate History Filing Status With. Allow. Eff. Date Approved Ray Kramer 12/16/15 RK Pay Rate Time Unit $3,400.00 semimonthly $3,500.00 semimonthly 3,700.00 semimonthly NNN 12/16/16 12/20/19 RK RK 12 Jim Adams RK $20.00 hourly $21.00 hourly $22.50 hourly NNN 12/16/15 12/16/16 12/20/19 RK RK 17 Nancy Ford $17.00 hourly $18.20 hourly w W 10/1/17 12/20/19 Hire Date, RK RK 1 ITEM: Office Furniture DEPRECIATION METHOD: Straight line 2 PURCHASED FROM: Chicago Office Supply WHERE LOCATED: Office 3 ESTIMATED LIFE: 5 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 5 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 6 30-Sep-11 $ 50.750.00 $ 50,750.00 7 31-Dec-11 5,075.00 5 .075.00 B 31-Dec-12 10,150.00 15,225.00 9 31-Dec-13 10,150.00 25,375.00 10 31-Dec-14 10.150.00 35.525.00 11 31-Dec-15 10,150.00 45,675.00 12 31-Dec-16 5,075.00 5 0.750.00 ASSET NET BOOK VALUE 50.750.00 45,675.00 35,525.00 25,375.00 15,225.00 5,075.00 13 15 16 ITEM: Delivery trucks DEPRECIATION METHOD: Straight line 17 PURCHASED FROM: Dyckstra Ford WHERE LOCATED: Loading dock 18 ESTIMATED LIFE: 5 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 20 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 21 21-Apr-15 $ 69.255.00 $ 69,255.00 22 31-Dec-15 $ 6,925.50 $ 6,925.50 23 31-Dec-16 $ 13,851.00 $ 20.776.50 ASSET NET BOOK VALUE $ 69,255.00 $ 62,329.50 $ 48,478.50 25 25 27 ITEM: Inventory handling system DEPRECIATION METHOD: Straight line 28 PURCHASED FROM: Conveyor Systems WHERE LOCATED. Warehouse 29 ESTIMATED LIFE: 10 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 31 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 32 5-Jul-16 5 200.660.00 $ 200.660.00 33 31-Dec-16 $ 10.033.00 $ 10.033.00 ASSET NET BOOK VALUE $ 200,660.00 $ 190,627.00 36 ITEM: High speed copler DEPRECIATION METHOD: Straight line 37 PURCHASED FROM: Chicago Office Supply WHERE LOCATED: Office 38 ESTIMATED LIFE: 5 YEARS ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 40 DATE DEBIT CREDIT BALANCE DEBIT CREDIT BALANCE 41 31-Dec-17 S 7.367.00 7,367.00 ASSET NET BOOK VALUE 7.367.00 43 45 ITEM: 11-inch tablet 46 PURCHASED FROM: Chicago Office Supply 47 ESTIMATED LIFE: 5 years ASSET COST RECORD DEPRECIATION METHOD: Straight-line WHERE LOCATED: Office ESTIMATED SALVAGE VALUE: 0 DEPRECIATION RECORD SJ ASSET NET CRJPJ Ready CDJ P R GJ AR & AP Sub Ledgers 42 45 ITEM: 11-inch tablet DEPRECIATION METHOD: Straight-line 46 PURCHASED FROM: Chicago Office Supply WHERE LOCATED: Office 47 ESTIMATED LIFE: 5 years ESTIMATED SALVAGE VALUE: 0 ASSET COST RECORD DEPRECIATION RECORD 49 DATE DEBIT CREDIT B ALANCE DEBIT CREDIT BALANCE 60 Dec 201 2019 $ 3.699.40 3,699.40 ASSET NET BOOK VALUE 3.699.40 Note: This tab is used in multiple steps GENERAL LEDGER DO Journal Debit Credit 110,395.64 CR CD 98,066.06| 10,546.67 25.00 82.113.56 9 10100 - CASH 10 Oct 1 Balance Forward 11 Oct 31 12 Oct. 31 13 Oct. 31 Net Wages and Salary 14 Oct. 31 Bank Service Charge 15 Nov. 30 16 Nov. 30 17 Nov. 30 Net Wages and Salary 18 Nov. 30 Bank Service Charge 19 Dec 31 20 Dec 31 21 Dec 31 Net Wages and Salary 22 Dec 31 Bank Service Charge Debit Balance 44,351.12 154,746.76 56,680.70 46,134.03 46,109.03 128,222.59 84,372.44 73,493.34 73,472.34 176,169.70 105,335.82 93,319.78 93.294.28 S389 43.850.15 10,879.10 21.00 102,697.36 CD PR 70,833.88 12,016.04 Journal Debit Credit 86.714.00 74,369.00 25 10200 - ACCOUNTS RECEIVABLE 26 Oct 1 Balance Forward 27 Oct 31 28 Oct 31 29 Nov 30 30 Nov 30 31 Dec 32 Dec 33 34 37,263.00 Debit Control Balance Initials 49,451.00 NF 136,165.00 61.796.00 NF 99,059.00 24,005.00 NF 74.131.00 51.049.00 NF -1888 75,054.00 50.126.001 23.082.00 Journal Debit Credit 36 10300 - ALLOWANCE FOR 37 DOUBTFUL ACCOUNTS 38 Oct 1 Balance Forward 39 Dec 31 40 41 Credit Balance 1,750.81 4,650.81 2.900.00 43 10400 - INVENTORY 44 Jan. 1 Balance Forward Journal Debit Credit Debit Balance 101.681.00 Journal Debit Credit 48 10600 - MARKETABLE SECURITIES 49 O 1 Balance Forward Debit Balance 24,000.00 52 10800 - FIXED ASSETS 53 Oct Balance Forward Journal Debit Credit Debit Control Balance Initials 320.665.00 NF SJ CRJ PJ CDJ PR GJAR & AP Sub Ledgers Ready Journal Dobit Credit 52 10800 . FIXED ASSETS 53 Od 11 Balance Forward 54 Dec 55 Dec Debit Control Balance initials 320.665.00 NF 324 334 40 331,701.40 PJ 3,669.40 7,367.00 PJ GENERAL LEDGER Journal Debit Credit Credit Control Balance Initial 81,559,50 NF 63 10900 - ACCUMULATED DEPN. 64 Od. Balance Forward 65 66 68 59 Dobit Credit 85,920.80 82,372.83 70 20100 - ACCOUNTS PAYABLE 71 OL. 1 Balance Forward 72 Oct 73 Od 31 74 Nov 30 75 Nov 76 Dec 31 77 Dec Credit Control Balance Initial 1,08783 NF 8700863 4,635.80 NF 32.573.89 3.650.00 NF 64,978.00 7,952 01 NF 27.93.8.091 8//8/48 28,923.89 61,328.00 67,026.00 19 Journal Dobit Credit 1 292 00 80 20300 - FED. INCOME TAXES WIH 31 Oct 1 Balance Forward B2 Od 83 Oct. 84 Nov 85 Non 86 Dec Credit Balance 1 292.00 0.00 1.275.44 0.00 1.369.75 1.275.44 888 1.275.44 1369.75 1,369.75 1,450.00 1,450.00 ournal Debit Credit 90 20400 - STATE UNEMPLOYMENT TAXES PAYABLE 92 Oct 1 Balance Forward 93 Od 04 Nov 95 NOV 96 Dec 59.14 0800 Credit Balance 0.001 59.14 0.00 60 96 110.44 BJ CRUIPJ COJ PRI J AR & AP Sub Ledger Ready F E wiedit Journal Debit Credit Balance 0.001 10.00 0 .00 10.30 28.97 T G CD 10.00 1 10.30 8.67 10.00 1 G 20500 - FEDERAL UNEMPLOYMENT 2 TAXES PAYABLE 3 Oct. 1 Balance Forward 04 Oct 311 05 Nov. 30 06 Nov. 30 G 07 Dec 31 108 109 110 111 112 113 114 115 116 117 20600 - F.L.C.A. TAXES PAYABLE 118 Oct. 1 Balance Forward 119 Oct. 31 120 Oct 31 FICA WAhheld 121 Oct 31 Employer's Tax 122 Nov. 30 123 Nov. 30 F.A.C.A. Withheld 124 Nov. 30 Employer's Tax 125 Dec 31 F.I.C.A. Withheld 126 127 GENERAL LEDGER Journal Debit Credit 1.731.121 CD PR 979.32 979.32 Credit Balance 1.731.121 0.001 9 79.32 1.958.64 0.00 1.014.65 2 ,029.30 3.143.95 CD 1.958.64 PR 1014.65 1,014.65 1.114.65 PR 128 129 130 Journal Debit Credit Credit Balance 0.001 131 20700 - FED. INCOME TAXES PAYABLE 132 Oct 1 Balance Forward 133 134 135 Journal Debit 136 20900 - INTEREST PAYABLE 137 Oct 1 Balance Forward Credit 60,000.00 Credit Balance 60.000.00 138 139 140 141 21000 - NOTES PAYABLE 142 Oct 1 Balance Forward Journal Debit Credit Credit Balance 0.00 144 145 146 26000 - COMMON STOCK 147 Oct 1 Balance Forward Journal Debit Credit Credit Balance 225,000.00 149 SJ CRJ PJ CDJ PR GJAR & AP Sub Ledgers Ready F75 X JX Credit Balance Journal Debit A B 150 28000 - INCOME SUMMARY 151 152 153 154 155 156 29000 - RETAINED EARNINGS 157 Oct. 1 Balance Forward 158 159 160 Journal Debit Credit Balance 90.264.99 Credit 161 162 163 164 165 166 GENERAL LEDGER Journal Debit Credit S CR 167 168 30100 - SALES 169 Oct. 1 Balance Forward 170 Oct. 31 Credit Sales 171 Oct 31 Cash Sales 172 Nov. 30 Credit Sales 173 Nov. 30 Cash Sales 174 Dec 31 Credit Sales 175 Dec 31 Cash Sales 176 177 178 179 30200 - SALES RETURNS & ALLOW. 180 Oct 1 Balance Forward 181 Nov. 30 182 Dec 31 Eastern W Univ. Return 86,714.00 36,607.00 60,277.00 7.767.00 53,601.00 19,052.00 Credit Balance 1.326,865.00 1,413,579.00 1,450,186.00 1,510,463.00 1,518,230.00 1,571,831.00 1,590,883.00 CR S CR Journal Debit Credit Debit Balance 34,617.00 57.631.00 61,106.00 S s 23.014.00 3,475.00 183 Journal Debit Credit 184 185 186 30300 - SALES DISCOUNTS TAKEN 187 Oct 1 1 Balance Forward 188 Oct. 31 189 Nov. 190 Dec 191 192 193 194 30400 - COST OF GOODS SOLD 580.36 707.44 261.64 Debit Balance 13.856.38 14,436.74 15,144.18 15,405.82 CR Debit 195 196 Debit Balance 197 198 Debit SI CRJ PJ CDJ PR as Ready ARI Debit F Credit Journal 81,285.00 27,380.00 49,659.00 Balance 969,835.00 1,051,120.00 1,078,500.00 1,128, 159.00 PT Journal Debit Credit Credit Balance 19,445.00 199 30500 - PURCHASES 200 Oct. 1 Balance Forward 1 Balance Forward 201 Oct. 31 P 202 Nov. 30 P 203 Dec 31 204 205 206 207 30600 - PURCHASES RETURNS 208 AND ALLOWANCES 209 Oct. 1 Balance Forward 210 211 212 213 214 215 216 217 218 30700 - PURCHASES DISC. TAKEN 219 ct 1 Balance Forward 220 Oct. 31 221 Nov. 30 222 Dec 31 223 224 225 226 30800 - FREIGHT N 227 Det. 1 Balance Forward 228 Oct. 31 229 Nov 30 230 Dec 31 231 GENERAL LEDGER Journal Debit Credit Credit Balance 13,388.00 1,625.70 1115,013.70 547.60115,561.30 1993.18116,554.48 D C C D A CD Journal Debit Credit Debit Balance 18,038.35 111121,023.95 2 3,380.94 24,506.44 WA CD CD2 CD 2.985. 60 ,356. 99 1,125.50 232 233 234 Journal Debit Credit Credit Balance 0.00 825.00 CRJ 825.00 235 31200 - MISCELLANEOUS REVENUE 236 Oct 1 Balance Forward 237 238 2391 240 241 10100 - RENT EXPENSE 242 ct 1 Balance Forward 243 Dct 31 244 Nov 30 Journal Debit Credit Debit Balance 43,200.00 48,000.00 52,800.00 4.800.00 4.800. 00 0 245 246 247 SJCRJPJ CDJPR GJAR & AI Ready HESU Data Review View Home Insert Draw Page Layout Formulas X Arial 10 A A Paste & BI Iva. Ar F75 x V fx 0 1 Wrap Text Merge & F F F E E Journal Debit Credit ANISING EXPE 1 20 249 40200 - ADVERTISING EXPENSE 250 Oct 1 Balance Forward 251 Oct 31 252 Nov 30 253 254 Si Oct Balance 13.030.00 17 555.00 20.805.00 CD CD 4,525.00 3,250.00 255 Debit Debit Credit 256 257 40300 - OFFICE SUPPLIES EXPENSE 258 Oct 1 Balance Forward 259 Od31 260 Nov 30 281 262 985.B 558.09 60261 3.518.41 4.50421 5.062 30 Debit 265 40400-DEPRECIATION EXPENSE Debit 270 Debit 272 40590 - WAGES AND SALARIES EXP. 273 od 1 274 Oe. 215 NON 276 Dec Control Balance 100,027.73 NF 112,829.16 NF 126 092.66 N 12,801.43 13.263.50 14.570.69 277 278 Debit 280 40600 - PAYROLL TAX EXPENSE 201 Oct Balance For 282 Oct Debit Balance 8.223.12 9,281.58 10.357.49 104846 24 Dec 285 280 4T00 - FED. INCOME TAX EXPENSE Debit Derbia 293 4 . INTEREST EXPENSE 2-17 SJCRJPJ CDU PROJAR & AP Sub Le 575 x v fx E Debit Journal Debit Credit Balance 293 0100 - INTEREST EXPENSE 294 295 290 297 298 0900 - BAD DEBT EXPENSE Journal Debit Debit Balance Credit 200 300 301 Journal Debit Credit 25.00 3.650.00 1.985.21 21.00 1,763.65 302 303 1000. OTHER OPERATING EXPENSE 304 1 Balance Forward 305 311 306ct 31 307 ct 311 308 lov 30 309 . 30 310 31 311 ac 31 312 311 313 314 315 316 317 318 319 320 321 322 323 Debit Balance 17.880.14 17,905.141 21,555.14 23,540.35 23,561.35 25 325.00 86.150.00 97,819.01 111,475.01 888 60,825.00 11,669.01 13,656.00 324 325 326 327 328 D 329 330 SJ CRJ PJ Ready CDJ PR GJAR & A KAS x V fx WAREN SPORTS SUPPLY Unadjusted Trial Balance December 31, 2017 . NO. ACCOUNT TITLE DEBIT CREDIT SI T PA G A R & AP Sub Ledgers EE Record
