I need help on how to fill this out. I have attached the form to the question.

MINI PRACTICE SET SOUSA REALTY Name: Section: Date: (1) SOUSA REALTY General Journal PAGE 1 Date 201x, June Account Titles and Description 1 Cash James Sousa, captial Initial investment of cash by owner PR Dr. 111 311 8 0 0 0 1 Office Equipment Cash Purchase office equipment 121 111 3 0 0 0 1 Prepaid Rent Cash rent paid in advance (3 months) 114 2 1 0 0 1 Automobile Accounts payable Purchased automobile from Volvo West 00 6 0 0 0 2 2 00 2 5 0 6 0 0 0 00 4 0 0 0 2 5 0 00 15 0 0 0 5 Office Supplies Accounts payable Purchased supplies on acct. from Office Supply Direct 00 2 1 0 0 15 0 0 0 00 3 0 0 0 4 0 0 0 8 Utilities expense Cash Paid gas bill 00 8 0 0 0 4 Office Supplies Cash Purchased supplies for cash from Office Supply Direct 6 Cash Commission Earned Sold home to Bill Barnes earned commission Cr. 00 2 2 00 00 00 00 00 00 00 00 MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY General Journal PAGE 2 Date Account Titles and Description 201x, June 15 Salary expense Cash Paid salary to office secretary PR Dr. 5 5 0 00 5 5 0 4 5 24 Repairs fees Cash Paid Volvo West for repairs 6 0 0 30 Salary expense Cash Paid salary office secretary 5 5 0 30 Telephone Expense Cash Paid telephone expense 5 1 0 00 5 5 0 4 5 0 0 00 6 0 0 21 Cash Commissions Earned Sold home to Laura Harrison earned commission 00 4 5 1 0 0 0 00 4 5 0 0 20 James Sousa, withdrawal J.Sousa, capital Owners withdrawal to pay personal expense 00 1 0 0 0 6 5 0 0 00 6 5 0 0 17 Accounts Recievealbe Fees earned Sold building and earned commission. 22 Utilies expense cash Paid gas bill Cr. 00 5 1 0 00 00 00 00 00 00 00 00 MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY General Journal PAGE 3 Date Account Titles and Description 201x, June 30 Advertising Expense Accounts payable Bill received but not paid PR Dr. 1 2 0 0 Cr. 00 1 2 0 0 00 MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY General Journal PAGE 4 Date Account Titles and Description PR Dr. Cr. MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY General Journal PAGE 5 Date Account Titles and Description PR Dr. Cr. MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY General Journal PAGE 6 Date Account Titles and Description PR Dr. Cr. MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: CASH Date Date Explanation Post Ref. ACCOUNTS RECEIVABLE Post Explanation Ref. Debit Debit ACCOUNT NO. 111 Balance Debit Credit Credit ACCOUNT NO. 112 Balance Debit Credit Credit 0 MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: PREPAID RENT Date Date Date Date Explanation Post Ref. OFFICE SUPPLIES Post Explanation Ref. OFFICE EQUIPMENT Post Explanation Ref. Debit Debit Debit ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT Post Explanation Debit Ref. Credit Credit Credit Credit AUTOMOBILE Date Explanation Post Ref. Debit Credit ACCOUNT NO. 114 Balance Debit Credit ACCOUNT NO. 115 Balance Debit Credit ACCOUNT NO. 121 Balance Debit Credit ACCOUNT NO. 122 Balance Debit Credit ACCOUNT NO. 123 Balance Debit Credit MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: Date Date Date Date ACCUMULATED DEPRECIATION, AUTOMOBILE Post Explanation Debit Ref. ACCOUNTS PAYABLE Post Explanation Ref. SALARIES PAYABLE Post Explanation Ref. JAMES SOUSA, CAPITAL Post Explanation Ref. Debit Debit Debit Credit Credit Credit Credit ACCOUNT NO. 124 Balance Debit Credit ACCOUNT NO. 211 Balance Debit Credit ACCOUNT NO. 212 Balance Debit Credit ACCOUNT NO. 311 Balance Debit Credit MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: Date Date Date JAMES SOUSA, WITHDRAWALS Post Explanation Ref. INCOME SUMMARY Post Explanation Ref. COMMISSIONS EARNED Post Explanation Ref. Debit Debit Debit Credit Credit Credit RENT EXPENSE Date Explanation Post Ref. Debit Credit ACCOUNT NO. 312 Balance Debit Credit ACCOUNT NO. 313 Balance Debit Credit ACCOUNT NO. 411 Balance Debit Credit ACCOUNT NO. 511 Balance Debit Credit MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: Date SALARIES EXPENSE Post Explanation Ref. Debit Credit GAS EXPENSE Date Date Date Explanation Post Ref. REPAIRS EXPENSE Post Explanation Ref. TELEPHONE EXPENSE Post Explanation Ref. Debit Debit Debit Credit Credit Credit ACCOUNT NO. 512 Balance Debit Credit ACCOUNT NO. 513 Balance Debit Credit ACCOUNT NO. 514 Balance Debit Credit ACCOUNT NO. 515 Balance Debit Credit MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: Date Date Date Date Date ADVERTISING EXPENSE Post Explanation Ref. OFFICE SUPPLIES EXPENSE Post Explanation Ref. Debit Debit DEPRECIATION EXPENSE, OFFICE EQUIPMENT Post Explanation Debit Ref. DEPRECIATION EXPENSE, AUTOMOBILE Post Explanation Ref. MISCELLANEOUS EXPENSE Post Explanation Ref. Debit Debit Credit Credit Credit Credit Credit ACCOUNT NO. 516 Balance Debit Credit ACCOUNT NO. 517 Balance Debit Credit ACCOUNT NO. 518 Balance Debit Credit ACCOUNT NO. 519 Balance Debit Credit ACCOUNT NO. 524 Balance Debit Credit MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: (2) SOUSA REALTY WORKSHEET FOR MONTH ENDED JUNE 30, 201X Account Titles Trial Balance Dr. Adjustments Cr. Dr. Cr. Adjusted Trial Balance Dr. Cr. Income Statement Dr. Balance Sheet Cr. Dr. Cr. MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: (3) SOUSA REALTY INCOME STATEMENT FOR MONTH ENDED SEPTEMBER 30, 201X MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY STATEMENT OF OWNER'S EQUITY FOR MONTH ENDED JUNE 30, 201X MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: SOUSA REALTY BALANCE SHEET JUNE 30, 201X ASSETS LIABILITIES AND OWNER'S EQUITY MINI PRACTICE SET (CONTINUED) SOUSA REALTY Name: Section: Date: (5) SOUSA REALTY POST-CLOSING TRIAL BALANCE Dr. Cr. COMPLETE ACCOUNTING CYCLE PROBLEM June is due __________________ Accounting Cycle Journalize Business Transactions Post Worksheet Financial Statements Adjusting Entries Post Closing Entries Post Post Closing Trial Balance Required Work for June 1. 2. 3. 4. 5. Journalize transactions and post to ledger accounts. Prepare a trial balance in the first two columns of the worksheet and complete the worksheet using the following adjustment data: a. One month's rent had expired. b. An inventory shows $50 of office supplies remaining. c. Depreciation on office equipment, $100 d. Depreciation on automobile, $200. Prepare a June income statement, statement of owner's equity, and balance sheet. From the worksheet, journalize and post adjusting and closing entries. Prepare a post-closing trial balance. Chart of Accounts Assets Revenue 111 Cash 112 Accounts Receivable 114 Prepaid Rent 115 Office Supplies 121 Office Equipment 122 Accumulated Depreciation, Office Equipment 123 Automobile 124 Accumulated Depreciation, Automobile 411 Commissions Earned Expenses 511 Rent Expense 512 Salaries Expense 513 Gas Expense 514 Repairs Expense 515 Telephone Expense 516 Advertising Expense 517 Office Supplies Expense Liabilities 211 Accounts Payable 212 Salaries Payable 518 Depreciation Expense, Office Equipment 519 Depreciation Expense, Automobile 524 Miscellaneous Expense Owner's Equity 311 James Sousa, Capital 312 James Sousa, Withdrawals 313 Income Summary June Transactions: 1 James Sousa invested $8,000 cash in the real estate agency along with $3,000 of office equipment. 1 Rented and paid three months' rent in advance to Miller Property Management, $2,100. 1 Bought an automobile on account from Volvo West, $15,000. 4 Purchased office supplies from Office Supply Direct for cash, $400. 5 Purchased additional office supplies from Office Supply Direct on account, $250. 6 Sold a house to Bill Barnes and collected a $6,000 commission. 8 Paid gas bill to Petro Petroleum, $22. 15 Paid Betty Long, office secretary, $550. 17 Sold a building lot to West Land Developers and earned a commission, $6,500; payment to be received on July 8. 20 James Sousa withdrew $1,000 from the business to pay personal expenses. 21 Sold a house to Laura Harrison and collected a $4,500 commission. 22 Paid gas bill, $45 to Petro Petroleum 24 Paid Volvo West, $600 to repair automobile. 30 Paid Betty Long, office secretary $550. 30 Paid Cell Service Inc. June telephone bill, $510. 30 Received advertising bill for June, $1,200 from Salem News. The bill is to be paid on July 2. You will be allowed to ask two free questions about this problem. After that any question asked will incur five (5) points deducted from your final grade. I will not give you a direct answer to a question, but I will give you suggestions on how to find errors if your totals do not balance. Good Luck