i need help recording the business transactions shown in the first photo in the correct place. The adjusting entiries are shown in the last photo
this is as clear as i can get the photos to be
clearest photos i could get
Terms Vendor/Customer Trees LLC 2/10, n/30 / 9 Part A Document 3 Date Description 4 1-0d Signed 6 mo lease and prepaid Odober rent of $750 Check 1-Od Received 5800 cash for lawn services rendered Deposit 6 3.0d Received 518,600 invoice from vendor for inventory Purchase Invoice 458 shipped 10/1, terms FOB Shipping Point 8 4-Od Paid 5140 to fill gas fuel barrel and purchase oil Check 150 7-00 Paid S210 to purchase tice supplies Check 151 10 B-Od Deposited $2.800 weekly cash sales Deposit 2 11 Cost of Inventory was 51,940. 12 10-0d Paid Invoice # 458 Check 152 13 11-0d Paid accountant 5800 for services rendered Check 14 11-Od Advertised services in local paper. Cost $75 Purchase Invoice 360 15 12-Od Sold inventory on account for $5,000 Sales Invoice 16 Cost of Inventory was $2.500 10102 17 13-0d Paid carrier, Transit Inc. 585 for freight charges incurred for inventory purchased from Check Trees LLC Purchase invoice #458) Tress LLC Daily News Miles, Co n/30 2/15, n/30 Deposit 3 2014-08 Received full payment on account Miles. Co Invoice 10102 22 15-0d Deposited $2.995 weeld cash sales Deposit 4 Cost of Inventory was $1.940 + 34 20-00 Paid excavator, Builders Inc, 55,000 for land- Check 155 23 deaning in anticipation of building a new facility 26 20-0d Paid 5410 to fill gas fuel barrel and purchase oil Check 156 27 20-0d Purchased $20,000 inventory, on account Purchase Invoice 511 21 22-0d Deposted 55,400 weeldy cash sales Deposit 23 Cost of Inventory was 54 650 30 25-od Paid sub-contractor $2.000 for services rendered Check 157 31 27-01 Bled customer 51,100 for lawn wintering services Sales Invoice 12 Cost of Inventory was 5750 10103 33 23-08 Received a 524500,125 60 day note in exchange Note for services Series rendered Costo inventory 518 000 Cost of Inventory was 55765 Deposit Trees LLC 34 Local Community College 36 29-0d Deposted 55.900 weekly cash sales New Business Company 12% 60 da 130 38 31-0d Traded old truck plus 57000 cash for new Check trud The business uses 5 y SL 31-0d with $1500 cash for personal use Check 1 31-Oct Winte-Hide Inc account receivable as uncolledible Chant of Accounts Transactions Special Journals Type here to search General Journal General Ledger Unadjusted Trial 3010 BALANCE 10.741 CREDIT Nick Roberts Capital Explanation GENERAL LEDGER BEST CRET BALAN BALANCE CREDIT Nick Roberts. Withdrawal Post Ret DEBIT Title nation Balance Forward BALANCE Income Summary Post Ret DEBIT CREDIT lace forward NNNNH Balance forward NA planation PO D ELITVICE celowart VER cons General General d YA e lande Data Review Formulas Page Layout Home Insert Get Add-ins D Maps PivotChart SmartArt Screenshot My Add-ins Recommended a Charts 2 Becommended toble Pictures Online Shapes kons 3 0 Models Charts Pictures Protables Add-ins lustrations L M N O Q Sales Returns and Allowances Post Ret DEBIT CREDIT Account Title: Date Explanation Balance Forward BALANCE 500 Account The Due Explanation 50 Balance Forward Office Supplies Post Rel DEBIT 1 1030 BALANCE 575 CREDIT TU 52 53 Account Title: Date Explanation Balance Forward interest Revenue Post Ret DEBIT 4020 BALANCE CREDIT % Account Date Explanation 50 Balance forward Ol Post Ret DEBIT 1035 BALANCE CREDIT Account Title: Date Explanation 1 Balance forward LUAN Cost of Goods Sold Post Ret DEBIT CREDIT 5000 BALANCE 69,000 DO RECEBIT CREDIT BALANCE TNT LESTI 151 Account Date Posted on CREDIT Explanation ce Forward Advertising Expense Post Ret DEBIT CREDIT BALANCE EDIT BALAS Special Journals e Troe here to General LM M141 - 6050 H G D F 11,400 A B C Balance Forward Interest Expense Post Ref] DEBIT CREDIT BALANCE 112 Account Title: Date Explanation Balance Forward 115 116 Account Acousted Depresion - Equipment 117 Date Explanation Post Ret DEBIT CREDIT 111 Balance Forward 3 1085 1 BALANCE .420 F 120 121 6060 BALANCE Office Supplies Expense Post Refl DEBIT CREDIT Account Title: Date Explanation Balance Forward Land Post Ret III 13 Account 15 Date Explanation Balance Forward DEBIT CREDIT BALANCE 80.000 Account Title: Date Explanation Balance Forward Phone Expense Post Ref DEBIT 6070 BALANCE ,490 32 Account 133 De Explanation 14 Balance Forward CREDIT 2 Landrovements Post Ret DEBT CREDIT BALANCE DU Account Title: Explanation Balance forward I Professional Fees Expense Post Ret DEBIT Date NTER M 6 0B0 CREDIT BALANCE 3,800 DUET LILIT Account Title: Date Explanation Balance Forward Rent Expense Post Ret DEBIT M CREDIT 6 090 BALANCE Account Title Special Journals Explanation Type here to search General Journal General Ledger Subcontractor Expense 6100 Post Ret DEBIT CREDIT BALANCE Unadjusted Trial Balance AR Subsidiary Le 700 Pictures Models P ole Recommended toile Pictures Add-ins Prototies lustrations 5 M . MNOOR Subcontractor Expense Post Ret DEBIT CREDIT Account Title: Date Explanation Balance Forward 6100 BALANCE 700 Payable Post Ret DEBT CREDIT 157 Acount s Due to 19 Balance forward BALAN 19 Account Expense Ret DEBIT CREDIT 15 Account the Explanation Forward BALANCE IUC & 13131 Posted DENT CREDIT BALANCE 30 MHD Pictures Online Shapes icons Models Pole Recommended tible Pictures Add ins Pivottables luctuations Post Ref Debit Credit Date Account Titles and Explanation 9 12 14 15 Soo s Gomes General de LU Sales Journal Page 4 Accounts Cost of Receivable Goods Sold DR DR Sales Inventory CR Post Ret Revenue CR 3 Date Invoice Customer Account Debited Terms Debits Cash Receipts Journal Page 10 Credits Other Accounts Sales Sales Accounts cenu Receivable Cost of Goods Sold DR Inventory Account Title Post Ret Amount Credit Purchase Journal Page 20 Credits Post Accounts Payable Debits Other Accounts Inventory Account Title Cart Post Rel Accounts Transactions Special Journals Type here to search General Journal General Ledger O Unadjusted Trial Balance AR Subsidiary Le 9 Robert's Lawn Service Unadjusted Trial Balance October 31, 20- Debit Credit S Preto allons General Journal Gener Accounts Receivable Subsidiary Ledger 101 3 Miles, Co 4 Date Url Ref Debit Credit Balance 8 Local Community College 9 Date Jm Ref 109 Debit Credit Balance 14 Hyde, Inc 15 Date Url Ref 16 Balance Forward Debit Credit Balance 19 Weston Place 20 Date Jml Ref Debit Credit 120 Balance Data Review V Formulas Home Insert Page Layout Screensh Becommended Table Pivottables Pictures Online Shapes Icons Pictures - 30 Models lustrations 16 XL Accounts Payable Susidiary Ledger 205 2 Trees LLC 3 Date urlRef Debit Credit Balance Daily News 9 Date Jnl Ref Debit 278 Balance Credit 13 Bill's Repair 14 Date m 15 30-Sep et 19 Debit 293 Credit Balance 4399 4299 Work Robert Lawn Service October 31, 20 U sted Trio Balance Dota Code Adjusted Trial Balance Income Statement Balance Sheet Data Ceceba CeedDeba Credo Data Code I Account Rece RE Om os IIIIIIII IIIIIIIII IIIIIIIIIIIIIIIIIII LLLLL General Journal General Ledger O una Roberts Le Service Adjusted Trial Balance October 31, 20- Debit Credit WWWOW AND Autobont Flie Home Insert Page Layout Formulas Data Review O PROTECTED VIEW Be care-les from the Internet can contain viruses. Unless you nee Part B Adjusting Entries Round all calculations to a whole dollar. Description 11 months of the month prepaid insurance policy has expired. 2 The business uses 5-year straight-line depreciation and assumes zero salvage value Compute 1-yr depreciation on equipment. 3 5400 of gas and all remains at year end. 4 $200 of office supplies are on hand at year end. 3 The current market value of the inventory is $26.950 5 Nidetimes that 15% of necreditsales will be collectible Credit sales for the first months were $75,000 7 Como U estado de recebe dardon to whole dollar Record t eoreet AC2P Revier Vier Help Acrobat e Search Unless you need to edit ale to stay in Protected in Poede Vie Enable Edit Page Layout Formulas Data re bothere can contains The Home ment POTECTED VIEW Bed Vendorsemer Terms 1 68 Trees LLC 2/10,n30 Date Description 1100 S imolase and read Odobrent of Check 5 10 Racecah sendt Depost 300 Race 1500 omvender for try Purchase in the FOB Song Point Pa 5100 to be purchase Check 9101213 purchase this Deck Boa Costa 2.300 Depost Catalowa 51940 150 151 2 Thess C 111 0d Padacountant 5800 for rendered 1-0 d in locale C75 15 12-04 Sodo r 55.000 11 - Parte 15 oreca donudom LLC Part B Adjusting Entries Round all calculations to a whole dollar. Description 1 3 months of the 6-month prepaid insurance policy has expired 2 The business uses 5-year straight-line depreciation and assumes zero salvage value Compute 1-yr depreciation on equipment. 3 $400 of gas and oil remains at year end. 4 $200 of office supplies are on hand at year end. 5 The current market value of the inventory is $26,950 6 Nick estimates that 1.5% of net credit sales will be uncollectible. Credit sales for the first 11 months were $75,000 7 Compute interest earned on note receivable (Use 360 day year and round to whole dollar) 8 Record the adjustment for expired rent 9 Compute 6 months interest accrual on a 2-year 8% Note Payable 10 Accrue 11,000 of income tax expense E F D A B C Sales Journal Page 4 Accounts Receivable DR/ Cost of Goods Sold DR/ Sales Inventory CR Terms Post Ref. Revenue CR Customer Account Debited 3 Date Invoice !! Cash Receipts Journal Page 10 Credits Other Accounts Debits Cost of Goods Sold DR /Inventory Credit Sales Revenue Isales Discount Accounts Receivable Amount Post Ref. Account Title 17 Date Relerence Cash Purchase Journal Page 20 Pg 101 GENERAL JOURNAL Post Ref Debit Credit Date Account Titles and Explanation Spec PROTECTED VEN le cod GENERAL LEDGER Nick Roberts, Capital Post Ref DEBIT 3010 BALANCE 10,741 CREDIT Account Tile: Explanation Balance Forward Date CREDIT BALANCE Pol DEBIT 21.265 ! T 3030 BALANCE Nick Roberts Withdrawal Post Ret DEBIT CREDIT Account Title: Date Explanation Balance Forward count Post Ret DEBIT CREDIT BALANS COUM I ate Explanation Balance Forward Income Summary Post Ref DEBIT 3090 BALANCE CREDIT Nowaco Do Explanation Post AOGOUTES DEBT CREDIT BALANCE DEBIT CREDIT 4010 BALANCE 162.000 Discount Post Ret DEBIT CREDIT 101011 BALANCE Soos General Ledger Unded Trial La 28 PM SVN R iary Ledger AD S Sales Discounts Post Rel DEBIT Account Title: Date Explanation Balance Forward CREDIT 40101 BALANCE 750 Account Title: Date Explanation Balance Forward Sales Retains and Allowances Post Ret DEBIT CREDIT 40102 BALANCE Er Post R OEBIT CREDIT BALANCE DET ES Advertising Epense Post Ret DEBIT Te Explanatina Race forward CREDIT 501C BALANCE 1345 The Deprecation Expense Post Rel! 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Eument Post HT CREDIT Expat Bence forward BALANCE Explanation Ohce Supplies Expanse Post Ret DEBIT But DT SE CREDIT LANGE BALANCE Post R DEBIT CREDITBALANCE CHE DEBIT CREDIT 22 PM BALANCE General Lee U Tra nce AR Subdary edger AP Subsidiary te don POTECTED VIEW Beard-es from the Internet can contan No QR s. 13 Account Title: Date Explanation Balance forward Professional Fees Espense Post Ret DEBIT CREDIT Acco u nt Page Post DEBT BALANCE 3.800 CREDIT Account To Explanation Balance Forward Rent Expense Post RetDENT CREDIT 6090 BALANCE Subcontador Expense Post Ret DEBIT CREDIT CREDIT BALANCE Page Layout Formula a less you need to edit it's safe to stay in Protected Home sert PROTECTED VIEW lec s estrom the Internet can contain Robert's Lawn Service Unadjusted Trial Balance October 31, 20- Det 12 specal Journals General Journal Gene pe are 1 Accounts Receivable Subsidiary Ledger 101 3 Miles. Co 4 Date 5 Im Ref Debit Credit Balance 8 Local Community College 9 Date Jml Ref 10 109 Debit Credit Balance 14 Hyde, Inc 15 Date mi Ref 16 Balance Forward Debit 111 Credit Balance 1,135 19 Weston Place 20 Date Jml Ref 120 Credit Balance E16 E C D Accounts Payable Susidiary Ledger 1 2 Trees LLC 3 Date 205 Jrl Ref Debit Credit Balance 8 Daily News 9 Date Url Ref 278 Debit Credit Balance 13 Bill's Repair 14 Date drni Ref 30-Sep 219 Debit Credit 293 Balance 4.399 4,399 Worksheet Robert's Law Service October 3120 United Tance Deba Credit A Ca Te Incon Se Debt C D Gede r d Balance Sheet De Cede III Sprchos Type here to General Journal General Ledger Uradjusted Trial Balance 64 Robert's Lawn Service Adjusted Trial Balance October 31, 20- Debt Credit Special Journals General Journal 24 PM Typen Senen Robert's Lawn Care Chart of Accounts AC # Title 1010 Cash 1020 Accounts Receivable 1020.1 Allowance for Doubtful Accounts 1025 Interest Receivable 1028 Note Receivable Current Balances Debit Credit $21,265 $1,135 $1,000 counts Note Receivewable 1035 office Supplies $575 $5,900 $1,100 $25,000 $18,000 $5.400 $11,4001 $3.4201 $80,000 $0 $4.399 $1,000 $55,000 $10.7411 1035 Prepaid Gas and 1 1040 Prepaid Insurance 1045 Prepaid Rent 1060 Inventory $ 1080 Truck 5 1080.1 Accumulated Depreciation - Truck 1085 Equipment 3 1085.1 Accumulated Depreciation - Equipment 1090 Land 1095 Land Improvements 2010 Accounts Payable 2 2020 Income Tax Payable 3 2030 Interest Payable 42040 Unearned Revenue 5 2070 Note Payable 5 3010 Nick Roberts, Capital 7 3030 Nick Roberts, Withdrawal 3 3090 Income Summary 94010 Sales Revenue 04010.1 Sales Discounts 1 40102 Sales Returns and Allowances 2 4020 interest Revenue 3 5000 cost of Goods Sold 4 6010 Advertising Expense 5 6020 Depreciation Expense 6 6030 Gas and Oil Expense 7 6035 Income Tax Expense 3 6040 Insurance Expense 9 6050 interest Expense 06060 Office Supplies Expense 1 6070 Phone Expense 26000 Professional Fees Expense 3 6090 Rent Expense 6100 Subcontractor Expense 56110 Uncollectible Account Expense Total $162.000 S7501 $500 569.000 $1.345 $2490 $3,800 5 700 $242.960 5242,960 - Vendor/Customer Terms Trees LLC 210 n/30 Tress LLC Daily News Mles, Co 1/30 2/15 n/30 2 Part A 3 Date Description Document 4 1-Oct Signed 6 mo lease and prepaid October rent of $750 Check 149 5 1-Oct Received $800 cash for lawn services rendered Deposit 6 3-Oct Received $18,600 invoice from vendor for inventory Purchase Invoice 458 7 shipped 10/1, terms FOB Shipping Point 8 4-Oct Paid $140 to fill gas fuel barrel and purchase oil Check 150 | 9 7-Oct Paid $210 to purchase office supplies Check 151 108-Oct Deposited $2,800 weekly cash sales Deposit 2 11 Cost of Inventory was $1.940. 12 10-Oct Paid Invoice # 458 Check 152 13 11-Oct Paid accountant $800 for services rendered Check 14 11-Oct Advertised services in local paper Cost $75 Purchase Invoice 360 15 12-Oct Sold inventory, on account, for $5,000 Sales Invoice 10102 16 Cost of Inventory was $2,500 17 13-Oct Paid carrier, Transit Inc. $85 for freight charges Check 18 incurred for inventory purchased from 19 Trees LLC (Purchase Invoice #1458) 20 14 Oct Received full payment, on account Deposit 21 Miles, Co Invoice 10102 22 15 Oct Deposited $2,995 weekly cash sales Deposit 4 23 Cost of Inventory was $1,940 24 20-Oct Paid excavator, Builder's Inc, $5,000 for land- Check 155 25 clearing in anticipation of building a new facility 26 20-Oct Paid $410 to fill gas fuel barrel and purchase oil Check 156 27 20-Oct Purchased $20,000 inventory, on account Purchase Invoice 511 28 22-Oct Deposited $5.400 weekly cash sales Deposit 5 29 Cost of Inventory was $4,650 30 25-Oct Paid sub-contractor $2,000 for services rendered Check 157 31 27-Oct Billed customer $1,100 for lawn winterizing services Sales Invoice 10103 32 Cost of Inventory was $750 33 28-Oct Received a $24,600, 12% 60 day note in exchange Note 101 34 for services Services rendered 35 Cost of Inventory $18,000 36 29-Oct Deposited $6,900 weekly cash sales Deposit 6 Cost of Inventory was $5.765. 38 31-Oct Traded old truck plus $7,000 cash for new Check 158 39 truck The business uses 5 yr SL 40 31-Oct Nick withdrew $1,500 cash for personal use Check 159 41 31-Oct Write-off Hyde, Inc account receivable as uncollectible Trees LLC 2/10, n/30 Local Community College n/30 New Business Company 12% 60 day 37 Chart of Accounts Transactions Special Journals General Journal General Ledger Unadjusted Part B Adjusting Entries Round all calculations to a whole dollar. Description 1 3 months of the 6-month prepaid insurance policy has expired. 2 The business uses 5-year straight-line depreciation and assumes zero salvage value. Compute 1-yr depreciation on equipment. 3 $400 of gas and oil remains at year end. 4 $200 of office supplies are on hand at year end. 5 The current market value of the inventory is $26,950 6 Nick estimates that 1.5% of net credit sales will be uncollectible. Credit sales for the first 11 months were $75,000 7 Compute interest earned on note receivable (Use 360 day year and round to whole dollar) 8 Record the adjustment for expired rent. 9 Compute 6 months interest accrual on a 2-year 8% Note Payable 10 Accrue 11,000 of income tax expense F G H I Sales Journal Page 4 Accounts Receivable Cost of Goods Sold Date Invoice # Customer Account Debited DR/ Sales DR/ Terms Inventory CR Post Ref Revenue CR Debits Cash Receipts Journal Page 10 Credits Other Accounts Sales Accounts Revenue Receivable Account Title Post Ref. Date Reference Cash Sales Discount Cost of Goods Sold DR /Inventory Credit Amount Purchase Journal Page 20 Credits its Super vende contredited Cash Payments Olsbursements) loma Pace 43 GENERAL JOURNAL Pg 101 Date Post Ref Account Titles and Explanation Debit Credit AutoSave 9 File Home insert Page Layout Formulas Data Review View H elp Acrobat Search O PROTECTED VIEW Be carefules from the Internet can contan viruses. Unless you need to edit, it's safer to stay in Protected view AC 2 Practice Set Template 2015-16) - Protected View Enable Editing L M N OORS GENERAL LEDGER 4 Account Title: 5 Date Explanation 6 Balance forward Cash Poster DEBIT CREDIT BALANCE Account To: Date Explosion Balance Forward No Robert Cap Posted DEBE CREDIT BALAN Account Date Explanation Accounts Rece Post Ret DBA CRED R ALANCE Special General General Ledger unted Trul Banc AR Subdiary Lee Subscary to see Autobeve 2. .. 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OG 46 MNOMOR 4 9 Account Title: Date Explanation Office Supplies Post Ret DEBIT CREDIT Account Tie r e Date Explosion Balance Forward BAI Posted CW C REDIT B BALANCE Prepaid a Post Ref Interested Rer DEBIT Accountitled Date Explanation Balance Forward s nd on DEBIT Explanation CREDIT CREDIT X Account conto Post ON Explanation Prepadnance PostNet DEME 67 66 Account Date Explanation Balance Torward 71 TB P Rent 74 Account TI 75 Date Explanation 76 BMC Ford Post Rel OB BOT 82 Account 83 Date Explanation Post Ret DEBIT Chart of Account Transactions Special Ornal NO Account Tits Explanation De Posted DE C RETFALANC 83 Date Explanation ventory Poster DEBIT 1060 CREDITBALANCE 94 Account 95 Date Explanation Balance forward Truck Post Ret DEBIT CREDIT BALANCE BALANG 102 Account Accumulated Depremo Truck 101 Date Expat Post DEWI CREDIT 104 Balance Forward 107 E 110 countrie 111 Date Explanation 12 Balance Forward upent poste DEBT CREDIT 115 11 con ton ME Date Account Title: Date Explanation Balance Forward Interest Expense Post Rer DEBIT CREDIT BALANCE ccount Twe: Accumu bod Dopredson - Equipment Date Explanation Post Ref DEBIT CREDIT Balance Forward 1085 1 BALANCE Account Title: Date Explanation Balance Forward Once Supplies Expense Post Ret DEBIT CREDIT BALANCE und Post Ret DEBIT CREDIT BALANCE Account Tule: 5 Date Explanation 26 Balance forward 27 28 129 Phone Expense Post Ret DEBIT CREDIT Account Title Date Explanation Balance Forward BALANCE 1311 132 Account Twe: 133 Date Explanation 134 Balance Forward Land improvements Post of DEBIT CREDIT BALANCE 135 Professional Fees Expense Post Ret DEBIT CREDIT lanation Accounts Payable Post Ret DEBIT CREDIT 140 Account The 141 Date Explanation Balance Forward BALANCE 145 109 DEBIT CREDIT BALANC 150 ACCOUNT 151 Date Subdary edge Accountitled General Ledger AR Subsidiary leder Unadusted Tritance deneral Journal Transactions Special Journals Chat of Accounts Post R ENT CREDIT BANGE 190 Account TIN 151 Date come Tax Patie Post Ret DEBT at CREDIT BALANCE celow 153 195 157 Account Twe: 150 Date anation 159 Balance forward 160 interest Payable Post Ret DEBIT CREDIT BALANCE 105 Account the 16Date Explanation Uneamed Revenue Post Rel DEBIT CREDIT BALANCE 122 Account Title 173 Date Note Poster DEE CREDIT BALANCE AutoSave 9- He Home Insert Page Layout Formulas Data Review View Help Acrobat PROTECTED VIEW Be careful-Files from the merret can contain viruses. Unless you need to edit t's safe to stay in 126 X Robert's Lawn Service Unadjusted Trial Balance October 31, 20- Debit Credit Chart of Accounts Fe AutoSaved 2- File Home insert Page Layout Formulas Data Review Vie PROTECTED VIEW Be careful-Files from the Internet can contain viruses. Unless you nees Accounts Receivable Subsidiary Ledger 3 Miles, Co A 101 4 Date Jml Ref Debit Credit Balance 109 8 Local Community College 9 Date Jrol Ref 10 Debit Credit Balance Debit Credit Balance 14 Hyde, Inc 15 Date m i Ref 16 Balance Forward 17 18 19 Weston Place 20 Date Url Ref A Debit Credit Balance E Accounts Payable Susidiary Ledger 205 2 Trees LLC 3 Date Url Ref Debit Credit Balance 278 8 Daily News 9 Date Jml Ref Debit Credit Balance 13 Bill's Repair 14 Date Drnl Ref 30-Sep P19 Debit Credit 293 Balance 4,399 4,399 151 Worksheet Robert's Lawn Service October 31,20 Unadjusted Trial Balance Debit Credit Adjustments Debit Credit Adjusted Trial Balance Debit Credit Income Statement Debit/ Credit/ Balance Sheet Debit Credit ET Account Titles 8 Cash 9 ACCOUNTS Recebe 10 Allowance for Doubtful Accounts 11 interest Receivable 12 Note Receivable 13 Office Supplies 19 Prepaid Gas and Ol 5 Prepansurance 16 Prepaid Rent 17 Inventory 18 Truck 13 Accumulated Depreciation Truck 20 Equipment 21 Accumulated Depreciation. Eurent 22. Land 23 Land improvements 24 Accounts Payable Income Tax Payable interest Payable 27 Unearned Revenue 28 Note Payable Nick Roberts, Cases Nick Roberts, withdrawal 31 Sales Revenue 2 Sales Discounts 39 Sales Returns and Alowances 34 Interest Revenue 35. Cost of Goods Sold 36 Advertising Expense 37 Deprecation Expense Gas and Ol Expense 39 Income Tax Expense 10 Insurance Expense 41Merest Expense 42 Once Supplies Expense 02 Phone Expense Profesionales Expense 49 Rent Expense 46 Subcontractor Expense 47 Uncollectible Account Expense anal teda Unadiusted Teal Balance B Robert's Lawn Service Adjusted Trial Balance October 31, 20-- / / General Journal General Ledger Special Journals Chart of Accounts Transactions Terms Vendor/Customer Trees LLC 2/10, n/30 / 9 Part A Document 3 Date Description 4 1-0d Signed 6 mo lease and prepaid Odober rent of $750 Check 1-Od Received 5800 cash for lawn services rendered Deposit 6 3.0d Received 518,600 invoice from vendor for inventory Purchase Invoice 458 shipped 10/1, terms FOB Shipping Point 8 4-Od Paid 5140 to fill gas fuel barrel and purchase oil Check 150 7-00 Paid S210 to purchase tice supplies Check 151 10 B-Od Deposited $2.800 weekly cash sales Deposit 2 11 Cost of Inventory was 51,940. 12 10-0d Paid Invoice # 458 Check 152 13 11-0d Paid accountant 5800 for services rendered Check 14 11-Od Advertised services in local paper. Cost $75 Purchase Invoice 360 15 12-Od Sold inventory on account for $5,000 Sales Invoice 16 Cost of Inventory was $2.500 10102 17 13-0d Paid carrier, Transit Inc. 585 for freight charges incurred for inventory purchased from Check Trees LLC Purchase invoice #458) Tress LLC Daily News Miles, Co n/30 2/15, n/30 Deposit 3 2014-08 Received full payment on account Miles. Co Invoice 10102 22 15-0d Deposited $2.995 weeld cash sales Deposit 4 Cost of Inventory was $1.940 + 34 20-00 Paid excavator, Builders Inc, 55,000 for land- Check 155 23 deaning in anticipation of building a new facility 26 20-0d Paid 5410 to fill gas fuel barrel and purchase oil Check 156 27 20-0d Purchased $20,000 inventory, on account Purchase Invoice 511 21 22-0d Deposted 55,400 weeldy cash sales Deposit 23 Cost of Inventory was 54 650 30 25-od Paid sub-contractor $2.000 for services rendered Check 157 31 27-01 Bled customer 51,100 for lawn wintering services Sales Invoice 12 Cost of Inventory was 5750 10103 33 23-08 Received a 524500,125 60 day note in exchange Note for services Series rendered Costo inventory 518 000 Cost of Inventory was 55765 Deposit Trees LLC 34 Local Community College 36 29-0d Deposted 55.900 weekly cash sales New Business Company 12% 60 da 130 38 31-0d Traded old truck plus 57000 cash for new Check trud The business uses 5 y SL 31-0d with $1500 cash for personal use Check 1 31-Oct Winte-Hide Inc account receivable as uncolledible Chant of Accounts Transactions Special Journals Type here to search General Journal General Ledger Unadjusted Trial 3010 BALANCE 10.741 CREDIT Nick Roberts Capital Explanation GENERAL LEDGER BEST CRET BALAN BALANCE CREDIT Nick Roberts. Withdrawal Post Ret DEBIT Title nation Balance Forward BALANCE Income Summary Post Ret DEBIT CREDIT lace forward NNNNH Balance forward NA planation PO D ELITVICE celowart VER cons General General d YA e lande Data Review Formulas Page Layout Home Insert Get Add-ins D Maps PivotChart SmartArt Screenshot My Add-ins Recommended a Charts 2 Becommended toble Pictures Online Shapes kons 3 0 Models Charts Pictures Protables Add-ins lustrations L M N O Q Sales Returns and Allowances Post Ret DEBIT CREDIT Account Title: Date Explanation Balance Forward BALANCE 500 Account The Due Explanation 50 Balance Forward Office Supplies Post Rel DEBIT 1 1030 BALANCE 575 CREDIT TU 52 53 Account Title: Date Explanation Balance Forward interest Revenue Post Ret DEBIT 4020 BALANCE CREDIT % Account Date Explanation 50 Balance forward Ol Post Ret DEBIT 1035 BALANCE CREDIT Account Title: Date Explanation 1 Balance forward LUAN Cost of Goods Sold Post Ret DEBIT CREDIT 5000 BALANCE 69,000 DO RECEBIT CREDIT BALANCE TNT LESTI 151 Account Date Posted on CREDIT Explanation ce Forward Advertising Expense Post Ret DEBIT CREDIT BALANCE EDIT BALAS Special Journals e Troe here to General LM M141 - 6050 H G D F 11,400 A B C Balance Forward Interest Expense Post Ref] DEBIT CREDIT BALANCE 112 Account Title: Date Explanation Balance Forward 115 116 Account Acousted Depresion - Equipment 117 Date Explanation Post Ret DEBIT CREDIT 111 Balance Forward 3 1085 1 BALANCE .420 F 120 121 6060 BALANCE Office Supplies Expense Post Refl DEBIT CREDIT Account Title: Date Explanation Balance Forward Land Post Ret III 13 Account 15 Date Explanation Balance Forward DEBIT CREDIT BALANCE 80.000 Account Title: Date Explanation Balance Forward Phone Expense Post Ref DEBIT 6070 BALANCE ,490 32 Account 133 De Explanation 14 Balance Forward CREDIT 2 Landrovements Post Ret DEBT CREDIT BALANCE DU Account Title: Explanation Balance forward I Professional Fees Expense Post Ret DEBIT Date NTER M 6 0B0 CREDIT BALANCE 3,800 DUET LILIT Account Title: Date Explanation Balance Forward Rent Expense Post Ret DEBIT M CREDIT 6 090 BALANCE Account Title Special Journals Explanation Type here to search General Journal General Ledger Subcontractor Expense 6100 Post Ret DEBIT CREDIT BALANCE Unadjusted Trial Balance AR Subsidiary Le 700 Pictures Models P ole Recommended toile Pictures Add-ins Prototies lustrations 5 M . MNOOR Subcontractor Expense Post Ret DEBIT CREDIT Account Title: Date Explanation Balance Forward 6100 BALANCE 700 Payable Post Ret DEBT CREDIT 157 Acount s Due to 19 Balance forward BALAN 19 Account Expense Ret DEBIT CREDIT 15 Account the Explanation Forward BALANCE IUC & 13131 Posted DENT CREDIT BALANCE 30 MHD Pictures Online Shapes icons Models Pole Recommended tible Pictures Add ins Pivottables luctuations Post Ref Debit Credit Date Account Titles and Explanation 9 12 14 15 Soo s Gomes General de LU Sales Journal Page 4 Accounts Cost of Receivable Goods Sold DR DR Sales Inventory CR Post Ret Revenue CR 3 Date Invoice Customer Account Debited Terms Debits Cash Receipts Journal Page 10 Credits Other Accounts Sales Sales Accounts cenu Receivable Cost of Goods Sold DR Inventory Account Title Post Ret Amount Credit Purchase Journal Page 20 Credits Post Accounts Payable Debits Other Accounts Inventory Account Title Cart Post Rel Accounts Transactions Special Journals Type here to search General Journal General Ledger O Unadjusted Trial Balance AR Subsidiary Le 9 Robert's Lawn Service Unadjusted Trial Balance October 31, 20- Debit Credit S Preto allons General Journal Gener Accounts Receivable Subsidiary Ledger 101 3 Miles, Co 4 Date Url Ref Debit Credit Balance 8 Local Community College 9 Date Jm Ref 109 Debit Credit Balance 14 Hyde, Inc 15 Date Url Ref 16 Balance Forward Debit Credit Balance 19 Weston Place 20 Date Jml Ref Debit Credit 120 Balance Data Review V Formulas Home Insert Page Layout Screensh Becommended Table Pivottables Pictures Online Shapes Icons Pictures - 30 Models lustrations 16 XL Accounts Payable Susidiary Ledger 205 2 Trees LLC 3 Date urlRef Debit Credit Balance Daily News 9 Date Jnl Ref Debit 278 Balance Credit 13 Bill's Repair 14 Date m 15 30-Sep et 19 Debit 293 Credit Balance 4399 4299 Work Robert Lawn Service October 31, 20 U sted Trio Balance Dota Code Adjusted Trial Balance Income Statement Balance Sheet Data Ceceba CeedDeba Credo Data Code I Account Rece RE Om os IIIIIIII IIIIIIIII IIIIIIIIIIIIIIIIIII LLLLL General Journal General Ledger O una Roberts Le Service Adjusted Trial Balance October 31, 20- Debit Credit WWWOW AND Autobont Flie Home Insert Page Layout Formulas Data Review O PROTECTED VIEW Be care-les from the Internet can contain viruses. Unless you nee Part B Adjusting Entries Round all calculations to a whole dollar. Description 11 months of the month prepaid insurance policy has expired. 2 The business uses 5-year straight-line depreciation and assumes zero salvage value Compute 1-yr depreciation on equipment. 3 5400 of gas and all remains at year end. 4 $200 of office supplies are on hand at year end. 3 The current market value of the inventory is $26.950 5 Nidetimes that 15% of necreditsales will be collectible Credit sales for the first months were $75,000 7 Como U estado de recebe dardon to whole dollar Record t eoreet AC2P Revier Vier Help Acrobat e Search Unless you need to edit ale to stay in Protected in Poede Vie Enable Edit Page Layout Formulas Data re bothere can contains The Home ment POTECTED VIEW Bed Vendorsemer Terms 1 68 Trees LLC 2/10,n30 Date Description 1100 S imolase and read Odobrent of Check 5 10 Racecah sendt Depost 300 Race 1500 omvender for try Purchase in the FOB Song Point Pa 5100 to be purchase Check 9101213 purchase this Deck Boa Costa 2.300 Depost Catalowa 51940 150 151 2 Thess C 111 0d Padacountant 5800 for rendered 1-0 d in locale C75 15 12-04 Sodo r 55.000 11 - Parte 15 oreca donudom LLC Part B Adjusting Entries Round all calculations to a whole dollar. Description 1 3 months of the 6-month prepaid insurance policy has expired 2 The business uses 5-year straight-line depreciation and assumes zero salvage value Compute 1-yr depreciation on equipment. 3 $400 of gas and oil remains at year end. 4 $200 of office supplies are on hand at year end. 5 The current market value of the inventory is $26,950 6 Nick estimates that 1.5% of net credit sales will be uncollectible. Credit sales for the first 11 months were $75,000 7 Compute interest earned on note receivable (Use 360 day year and round to whole dollar) 8 Record the adjustment for expired rent 9 Compute 6 months interest accrual on a 2-year 8% Note Payable 10 Accrue 11,000 of income tax expense E F D A B C Sales Journal Page 4 Accounts Receivable DR/ Cost of Goods Sold DR/ Sales Inventory CR Terms Post Ref. Revenue CR Customer Account Debited 3 Date Invoice !! Cash Receipts Journal Page 10 Credits Other Accounts Debits Cost of Goods Sold DR /Inventory Credit Sales Revenue Isales Discount Accounts Receivable Amount Post Ref. Account Title 17 Date Relerence Cash Purchase Journal Page 20 Pg 101 GENERAL JOURNAL Post Ref Debit Credit Date Account Titles and Explanation Spec PROTECTED VEN le cod GENERAL LEDGER Nick Roberts, Capital Post Ref DEBIT 3010 BALANCE 10,741 CREDIT Account Tile: Explanation Balance Forward Date CREDIT BALANCE Pol DEBIT 21.265 ! T 3030 BALANCE Nick Roberts Withdrawal Post Ret DEBIT CREDIT Account Title: Date Explanation Balance Forward count Post Ret DEBIT CREDIT BALANS COUM I ate Explanation Balance Forward Income Summary Post Ref DEBIT 3090 BALANCE CREDIT Nowaco Do Explanation Post AOGOUTES DEBT CREDIT BALANCE DEBIT CREDIT 4010 BALANCE 162.000 Discount Post Ret DEBIT CREDIT 101011 BALANCE Soos General Ledger Unded Trial La 28 PM SVN R iary Ledger AD S Sales Discounts Post Rel DEBIT Account Title: Date Explanation Balance Forward CREDIT 40101 BALANCE 750 Account Title: Date Explanation Balance Forward Sales Retains and Allowances Post Ret DEBIT CREDIT 40102 BALANCE Er Post R OEBIT CREDIT BALANCE DET ES Advertising Epense Post Ret DEBIT Te Explanatina Race forward CREDIT 501C BALANCE 1345 The Deprecation Expense Post Rel! DEBT Explanation forward CREDNE BALANCE D e E POUR PostDECE FALANCE CHEONT 3 ET PROTECTED VIEW beca S T R Q O N M L K J I F G H C 4 Income Tax Expense Post Ref DEBIT CREDIT Account Title: Date Explanation Balance Forward 6035 BALANCE . 100 BALANCE Accounte m Date Extinto Race Forward usted Depaion Truck Post DEBIT CREDIT insurance Expense Post Ret DEBIT Account Title: Date Explanation Balance Forward BALANCE CREDIT 19 Account 11 Date 112 Balance Forward Equipment Post Rel DEBT CREDIT BALANCE 11 count Title: ate Explanation Balance forward Interest Expense Post Ret DEBIT CREDIT BALANCE 11 117 Droon. Eument Post HT CREDIT Expat Bence forward BALANCE Explanation Ohce Supplies Expanse Post Ret DEBIT But DT SE CREDIT LANGE BALANCE Post R DEBIT CREDITBALANCE CHE DEBIT CREDIT 22 PM BALANCE General Lee U Tra nce AR Subdary edger AP Subsidiary te don POTECTED VIEW Beard-es from the Internet can contan No QR s. 13 Account Title: Date Explanation Balance forward Professional Fees Espense Post Ret DEBIT CREDIT Acco u nt Page Post DEBT BALANCE 3.800 CREDIT Account To Explanation Balance Forward Rent Expense Post RetDENT CREDIT 6090 BALANCE Subcontador Expense Post Ret DEBIT CREDIT CREDIT BALANCE Page Layout Formula a less you need to edit it's safe to stay in Protected Home sert PROTECTED VIEW lec s estrom the Internet can contain Robert's Lawn Service Unadjusted Trial Balance October 31, 20- Det 12 specal Journals General Journal Gene pe are 1 Accounts Receivable Subsidiary Ledger 101 3 Miles. Co 4 Date 5 Im Ref Debit Credit Balance 8 Local Community College 9 Date Jml Ref 10 109 Debit Credit Balance 14 Hyde, Inc 15 Date mi Ref 16 Balance Forward Debit 111 Credit Balance 1,135 19 Weston Place 20 Date Jml Ref 120 Credit Balance E16 E C D Accounts Payable Susidiary Ledger 1 2 Trees LLC 3 Date 205 Jrl Ref Debit Credit Balance 8 Daily News 9 Date Url Ref 278 Debit Credit Balance 13 Bill's Repair 14 Date drni Ref 30-Sep 219 Debit Credit 293 Balance 4.399 4,399 Worksheet Robert's Law Service October 3120 United Tance Deba Credit A Ca Te Incon Se Debt C D Gede r d Balance Sheet De Cede III Sprchos Type here to General Journal General Ledger Uradjusted Trial Balance 64 Robert's Lawn Service Adjusted Trial Balance October 31, 20- Debt Credit Special Journals General Journal 24 PM Typen Senen Robert's Lawn Care Chart of Accounts AC # Title 1010 Cash 1020 Accounts Receivable 1020.1 Allowance for Doubtful Accounts 1025 Interest Receivable 1028 Note Receivable Current Balances Debit Credit $21,265 $1,135 $1,000 counts Note Receivewable 1035 office Supplies $575 $5,900 $1,100 $25,000 $18,000 $5.400 $11,4001 $3.4201 $80,000 $0 $4.399 $1,000 $55,000 $10.7411 1035 Prepaid Gas and 1 1040 Prepaid Insurance 1045 Prepaid Rent 1060 Inventory $ 1080 Truck 5 1080.1 Accumulated Depreciation - Truck 1085 Equipment 3 1085.1 Accumulated Depreciation - Equipment 1090 Land 1095 Land Improvements 2010 Accounts Payable 2 2020 Income Tax Payable 3 2030 Interest Payable 42040 Unearned Revenue 5 2070 Note Payable 5 3010 Nick Roberts, Capital 7 3030 Nick Roberts, Withdrawal 3 3090 Income Summary 94010 Sales Revenue 04010.1 Sales Discounts 1 40102 Sales Returns and Allowances 2 4020 interest Revenue 3 5000 cost of Goods Sold 4 6010 Advertising Expense 5 6020 Depreciation Expense 6 6030 Gas and Oil Expense 7 6035 Income Tax Expense 3 6040 Insurance Expense 9 6050 interest Expense 06060 Office Supplies Expense 1 6070 Phone Expense 26000 Professional Fees Expense 3 6090 Rent Expense 6100 Subcontractor Expense 56110 Uncollectible Account Expense Total $162.000 S7501 $500 569.000 $1.345 $2490 $3,800 5 700 $242.960 5242,960 - Vendor/Customer Terms Trees LLC 210 n/30 Tress LLC Daily News Mles, Co 1/30 2/15 n/30 2 Part A 3 Date Description Document 4 1-Oct Signed 6 mo lease and prepaid October rent of $750 Check 149 5 1-Oct Received $800 cash for lawn services rendered Deposit 6 3-Oct Received $18,600 invoice from vendor for inventory Purchase Invoice 458 7 shipped 10/1, terms FOB Shipping Point 8 4-Oct Paid $140 to fill gas fuel barrel and purchase oil Check 150 | 9 7-Oct Paid $210 to purchase office supplies Check 151 108-Oct Deposited $2,800 weekly cash sales Deposit 2 11 Cost of Inventory was $1.940. 12 10-Oct Paid Invoice # 458 Check 152 13 11-Oct Paid accountant $800 for services rendered Check 14 11-Oct Advertised services in local paper Cost $75 Purchase Invoice 360 15 12-Oct Sold inventory, on account, for $5,000 Sales Invoice 10102 16 Cost of Inventory was $2,500 17 13-Oct Paid carrier, Transit Inc. $85 for freight charges Check 18 incurred for inventory purchased from 19 Trees LLC (Purchase Invoice #1458) 20 14 Oct Received full payment, on account Deposit 21 Miles, Co Invoice 10102 22 15 Oct Deposited $2,995 weekly cash sales Deposit 4 23 Cost of Inventory was $1,940 24 20-Oct Paid excavator, Builder's Inc, $5,000 for land- Check 155 25 clearing in anticipation of building a new facility 26 20-Oct Paid $410 to fill gas fuel barrel and purchase oil Check 156 27 20-Oct Purchased $20,000 inventory, on account Purchase Invoice 511 28 22-Oct Deposited $5.400 weekly cash sales Deposit 5 29 Cost of Inventory was $4,650 30 25-Oct Paid sub-contractor $2,000 for services rendered Check 157 31 27-Oct Billed customer $1,100 for lawn winterizing services Sales Invoice 10103 32 Cost of Inventory was $750 33 28-Oct Received a $24,600, 12% 60 day note in exchange Note 101 34 for services Services rendered 35 Cost of Inventory $18,000 36 29-Oct Deposited $6,900 weekly cash sales Deposit 6 Cost of Inventory was $5.765. 38 31-Oct Traded old truck plus $7,000 cash for new Check 158 39 truck The business uses 5 yr SL 40 31-Oct Nick withdrew $1,500 cash for personal use Check 159 41 31-Oct Write-off Hyde, Inc account receivable as uncollectible Trees LLC 2/10, n/30 Local Community College n/30 New Business Company 12% 60 day 37 Chart of Accounts Transactions Special Journals General Journal General Ledger Unadjusted Part B Adjusting Entries Round all calculations to a whole dollar. Description 1 3 months of the 6-month prepaid insurance policy has expired. 2 The business uses 5-year straight-line depreciation and assumes zero salvage value. Compute 1-yr depreciation on equipment. 3 $400 of gas and oil remains at year end. 4 $200 of office supplies are on hand at year end. 5 The current market value of the inventory is $26,950 6 Nick estimates that 1.5% of net credit sales will be uncollectible. Credit sales for the first 11 months were $75,000 7 Compute interest earned on note receivable (Use 360 day year and round to whole dollar) 8 Record the adjustment for expired rent. 9 Compute 6 months interest accrual on a 2-year 8% Note Payable 10 Accrue 11,000 of income tax expense F G H I Sales Journal Page 4 Accounts Receivable Cost of Goods Sold Date Invoice # Customer Account Debited DR/ Sales DR/ Terms Inventory CR Post Ref Revenue CR Debits Cash Receipts Journal Page 10 Credits Other Accounts Sales Accounts Revenue Receivable Account Title Post Ref. Date Reference Cash Sales Discount Cost of Goods Sold DR /Inventory Credit Amount Purchase Journal Page 20 Credits its Super vende contredited Cash Payments Olsbursements) loma Pace 43 GENERAL JOURNAL Pg 101 Date Post Ref Account Titles and Explanation Debit Credit AutoSave 9 File Home insert Page Layout Formulas Data Review View H elp Acrobat Search O PROTECTED VIEW Be carefules from the Internet can contan viruses. Unless you need to edit, it's safer to stay in Protected view AC 2 Practice Set Template 2015-16) - Protected View Enable Editing L M N OORS GENERAL LEDGER 4 Account Title: 5 Date Explanation 6 Balance forward Cash Poster DEBIT CREDIT BALANCE Account To: Date Explosion Balance Forward No Robert Cap Posted DEBE CREDIT BALAN Account Date Explanation Accounts Rece Post Ret DBA CRED R ALANCE Special General General Ledger unted Trul Banc AR Subdiary Lee Subscary to see Autobeve 2. .. 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OG 46 MNOMOR 4 9 Account Title: Date Explanation Office Supplies Post Ret DEBIT CREDIT Account Tie r e Date Explosion Balance Forward BAI Posted CW C REDIT B BALANCE Prepaid a Post Ref Interested Rer DEBIT Accountitled Date Explanation Balance Forward s nd on DEBIT Explanation CREDIT CREDIT X Account conto Post ON Explanation Prepadnance PostNet DEME 67 66 Account Date Explanation Balance Torward 71 TB P Rent 74 Account TI 75 Date Explanation 76 BMC Ford Post Rel OB BOT 82 Account 83 Date Explanation Post Ret DEBIT Chart of Account Transactions Special Ornal NO Account Tits Explanation De Posted DE C RETFALANC 83 Date Explanation ventory Poster DEBIT 1060 CREDITBALANCE 94 Account 95 Date Explanation Balance forward Truck Post Ret DEBIT CREDIT BALANCE BALANG 102 Account Accumulated Depremo Truck 101 Date Expat Post DEWI CREDIT 104 Balance Forward 107 E 110 countrie 111 Date Explanation 12 Balance Forward upent poste DEBT CREDIT 115 11 con ton ME Date Account Title: Date Explanation Balance Forward Interest Expense Post Rer DEBIT CREDIT BALANCE ccount Twe: Accumu bod Dopredson - Equipment Date Explanation Post Ref DEBIT CREDIT Balance Forward 1085 1 BALANCE Account Title: Date Explanation Balance Forward Once Supplies Expense Post Ret DEBIT CREDIT BALANCE und Post Ret DEBIT CREDIT BALANCE Account Tule: 5 Date Explanation 26 Balance forward 27 28 129 Phone Expense Post Ret DEBIT CREDIT Account Title Date Explanation Balance Forward BALANCE 1311 132 Account Twe: 133 Date Explanation 134 Balance Forward Land improvements Post of DEBIT CREDIT BALANCE 135 Professional Fees Expense Post Ret DEBIT CREDIT lanation Accounts Payable Post Ret DEBIT CREDIT 140 Account The 141 Date Explanation Balance Forward BALANCE 145 109 DEBIT CREDIT BALANC 150 ACCOUNT 151 Date Subdary edge Accountitled General Ledger AR Subsidiary leder Unadusted Tritance deneral Journal Transactions Special Journals Chat of Accounts Post R ENT CREDIT BANGE 190 Account TIN 151 Date come Tax Patie Post Ret DEBT at CREDIT BALANCE celow 153 195 157 Account Twe: 150 Date anation 159 Balance forward 160 interest Payable Post Ret DEBIT CREDIT BALANCE 105 Account the 16Date Explanation Uneamed Revenue Post Rel DEBIT CREDIT BALANCE 122 Account Title 173 Date Note Poster DEE CREDIT BALANCE AutoSave 9- He Home Insert Page Layout Formulas Data Review View Help Acrobat PROTECTED VIEW Be careful-Files from the merret can contain viruses. Unless you need to edit t's safe to stay in 126 X Robert's Lawn Service Unadjusted Trial Balance October 31, 20- Debit Credit Chart of Accounts Fe AutoSaved 2- File Home insert Page Layout Formulas Data Review Vie PROTECTED VIEW Be careful-Files from the Internet can contain viruses. Unless you nees Accounts Receivable Subsidiary Ledger 3 Miles, Co A 101 4 Date Jml Ref Debit Credit Balance 109 8 Local Community College 9 Date Jrol Ref 10 Debit Credit Balance Debit Credit Balance 14 Hyde, Inc 15 Date m i Ref 16 Balance Forward 17 18 19 Weston Place 20 Date Url Ref A Debit Credit Balance E Accounts Payable Susidiary Ledger 205 2 Trees LLC 3 Date Url Ref Debit Credit Balance 278 8 Daily News 9 Date Jml Ref Debit Credit Balance 13 Bill's Repair 14 Date Drnl Ref 30-Sep P19 Debit Credit 293 Balance 4,399 4,399 151 Worksheet Robert's Lawn Service October 31,20 Unadjusted Trial Balance Debit Credit Adjustments Debit Credit Adjusted Trial Balance Debit Credit Income Statement Debit/ Credit/ Balance Sheet Debit Credit ET Account Titles 8 Cash 9 ACCOUNTS Recebe 10 Allowance for Doubtful Accounts 11 interest Receivable 12 Note Receivable 13 Office Supplies 19 Prepaid Gas and Ol 5 Prepansurance 16 Prepaid Rent 17 Inventory 18 Truck 13 Accumulated Depreciation Truck 20 Equipment 21 Accumulated Depreciation. Eurent 22. Land 23 Land improvements 24 Accounts Payable Income Tax Payable interest Payable 27 Unearned Revenue 28 Note Payable Nick Roberts, Cases Nick Roberts, withdrawal 31 Sales Revenue 2 Sales Discounts 39 Sales Returns and Alowances 34 Interest Revenue 35. Cost of Goods Sold 36 Advertising Expense 37 Deprecation Expense Gas and Ol Expense 39 Income Tax Expense 10 Insurance Expense 41Merest Expense 42 Once Supplies Expense 02 Phone Expense Profesionales Expense 49 Rent Expense 46 Subcontractor Expense 47 Uncollectible Account Expense anal teda Unadiusted Teal Balance B Robert's Lawn Service Adjusted Trial Balance October 31, 20-- / / General Journal General Ledger Special Journals Chart of Accounts Transactions
