Instructions

(a)

Prepare the complete general journal (including explanations) from which the postings to Cash were made.

(b)

Prepare a trial balance at April 30, 2017.

Prepare the journal entries and Trial Balance for the following transactions for DAGGETT LANDSCAPING COMPANY. for the month of APRIL 2017.

General Journal

Date		Account Titles and Explanation		Ref.		Debit		Credit
Apr. 1		Cash.................................................... Owners Capital............................ (Owners investment of cash in business)
12		Cash.................................................... Service Revenue........................... (Received cash for services performed)
15		Salaries and Wages Expense........ Cash................................................ (Paid salaries to date)
25		Accounts Payable............................. Cash................................................ (Paid creditors on account)
29		Cash.................................................... Accounts Receivable.................. (Received cash in payment of account)
30		Cash.................................................... Unearned Service Revenue........ (Received cash for future services)

(b) DAGGETT LANDSCAPING COMPANY

Trial Balance

April 30, 2017

Debit Credit

Cash.............................................................................

Accounts Receivable................................................

Supplies.......................................................................

Accounts Payable...................................................... $

Unearned Service Revenue.....................................

Owners Capital..........................................................

Service Revenue........................................................

Salaries and Wages Expense.................................

TOTAL $ $