Journalize the adjusted trial balance for the month ending June 30

Create a balance sheet with credit and debit on the account balances

6/2 Amos opens a banks account for Moses Ground Maintenance, Inc at State Bank and deposits $100,000 into his account. Amos invests the money into his business in exchange for 50,000 shares of $1 par value common stock. 6/3 Amos issues Ck # 1000 to Moses Ground Maintenance to establish the Petty Cash Fund in the amount of $500. Amos will use this account when he needs to make cash purchases. 6/4 Amos visits the law firm of Honest Abe for assistance on setting up his business as a corporation. 6/4 Amos hires Paula Rivere to design a brochure and a poster to advertise his company and the services and products he has available. 6/8 Amos purchases a one-year subscription for $36 (Ch # 1001) to Grass Is Us Quarterly 6/10 Amos receives a bill for services rendered by Honest Abe Law Firm in the amount of $2,500 - terms net 20. 6/11 Amos receives a bill and issues check #1002 to Paula Rievere for $3,500 for the design and printing of the brochures and posters. The brochures and posters will be used immediately and therefore, should be expensed immediately. 6/12 Amos purchases a riding lawn mower on account from Better Grounds Wholesale Supply for $5,500. At the same time, Amos purchases a weedwacker for $1,350. Better Grounds gives Amos the bill totaling $6,850 he then issues check #1003 foe $1350 in partial payment of the invoice.. 6/15 Amos receives the bill and pays $4,000 (check #1004) for the purchase of inventory for the business. Amos purchases: 100 bags of weed killer at $10/bag 150 bags of fertilizer at $20/bag Amos plans to resell these products at a 50% gross profit. 6/16 Amos purchases a new truck and trailer for the business. The truck costs $35,000 and the trailer $10,000. He finances both the truck and the trailer through Pig E Bank at a rate of 8% for 5 years. The first monthly payment is due on July 16. NOTE: You will need to create a loan amortization schedule to determine that amount of the monthly note and interest expense for each month. You can use a website such as www.bankrate.com to create the schedule. When recording your entries, adjust all amounts to the nearest dollar. 6/16 Amos receives a bill for the purchase of an auto insurance policy in the amount of $900. Check # 1005 is issued to Farm Town Insurance. The policy is for 6 months and covers the period from 6/16 - 12/15. In order to provide Amos with accurate accounting information, expense the policy evenly over each of the six months. 6/17 Amos purchases, on account, $175 worth of fuel from Git 'n GO. The fuel is being used in the lawn equipment. Expense the purchase. 6/18 Amos gets his first 12-month contract to maintain a lawn. He is going to charge his new customer, Don Notting, $200 per month. The contract will begin on July 1. 6/21 Amos issues check # 1006 to pay the bill received from the law firm. 6/25 Amos receives a check (#1234) from Don Notting in the amount of $2,400 in payment of the lawn service contract. 6/29 Amos provides lawn care services for Iphelia Payne and receives $350 6/29 Amos provides lawn care services for Iphelia Payne and receives $350 cash in payment of her invoice. Iphelia is pleased with Amos's work and will call when she needs him again. 6/30 Compute and accrue the interest expense on the Pig E Bank note. You will have to accrue the interest that has accrued from 6/17 - 6/30