JWs Lock & Key had the following transactions in December Dec 1 Paid December's rent, check #6287, $2,175. 2 Paid annual premiums on property and casualty insurance policies, check #6288, 91,967 3 Performed locksmith services on new house, sent invoice # 601 to the homeowner, Sam Mason, $2,200. 4 3 Issued Invoice # 602 to Hastings who purchased a new safe on account, $3,700. Cost of Merchandise Sold was $1.250. 5 Purchased office supplies, check # 6289, 5620 6 Purchased inventory from Key Supplies Co., $5,500 terms 1/10, 1/30 7 Paid UPS $258 cash for delivery of the inventory purchased on December 6 7 Jake deposted an additional 88,500 cash in the business 8 Returned damaged Inventory to Key Supplies Co. $500 8 Received $2,500 cash, an advance payment for locksmith services. 9 Unlocked a safe for a customer and received $1,000 cash 9 Bought a new computer (equipment) from Office Depot on account. S1.857 10 Sold 2 safes and received cash 2.200. Cost of Merchandise Sold was $800. 11 Purchased 5 safes to restock inventory on account from Brinks Co, S4,573 terms, 215, 1745 12 Customer returned one of the sales purchased on December 10, refunded the customer $1,000 cash Cost of Merchandise Sold was $475. 13 Paid Verizon for wireless telephone services $394, check # 6290 14 Paid Key Supplies Co for the purchase on December 6, less return and discount, check # 6291 14 Received cash on account, $1,500, From Nathan Dean Dean did not pay his November invoice #590 within the credit terms 2/10. The discount was forfeited. 15 Recorded cash sales for the store from the 1st to the 15th. $14,351. Cost of Merchandise Sold was $4,783. 16 Received $1,825 from Hastings on account. 17 Paid Office Depot on account, $500, check # 6292 18 Performed locksmith services on account for Larry Contractor, $700. 19 Paid electricity bill for December, check #6293, 91,792 19 Paid for Domino's pizza delvery for the December office party, check #6294, 9175 20 Jake withdrew $8,350 for a vacation, 25 Paid the water bill for December, check #6295, $120. 25 Paid Brinks Co. on account, $2,500, check # 6296 26 Paid part time employees their salary, $2,550 27 Received cash on account from Larry Contractor, $700. 30 Recorded cash sales for the store from the 16th to the 30th, $8.735. Cost of Merchandise Sold was $2.784 3 co 37 39 51 53 55 57 JU 59 w 61 The adjustment data for December is as follows: a b d. Office supplies on hand on December 31 are $1,338. A physical count of inventory showed an ending inventory cost of $44,500. Recorded depreciation on equipment for the month, $4,200. Insurance expired during December is $300. Earned $2,457 worth of the unearned service revenue. Sales refunds estimated for the year $10,000 Cost of estimated returns for the year $2,000 e f. g. JW's Lock & Key Chart of Accounts 201 203 205 Liabilities Accounts Payable Refunds Payable Unearned Service Revenue Assets 101 Cash 105 Accounts Receivable 110 Inventory 112 Estimated Returns Inventory 115 Office Supplies 117 Prepaid Insurance 120 Equipment 121 Accum. Depreciation - Equipment 301 311 Owner's Equity Jake Walters, Capital Jake Walters, Withdrawal 401 405 410 Revenues Service Revenue Sales Revenue Sales Discounts Forfeited Expenses 501 Cost of Merchandise Sold 502 Advertising Expense 505 Depreciation Expense 507 Insurance Expense 508 Office Supplies Expense 509 Salary Expense 511 Rent Expense 512 Telephone Expense 513 Utilities Expense 525 Miscellaneous Expense 999 Other Misc. Income Summary 016 A JW's Lock & Key Work Sheet Account Unad. Trial Balance Debit Credit Adjustments Debit Credit Ad Trial Balance Debit Credit Income Statement Debit Credit Balance Sheet Debit Credit Cash Accounts Receivable Inventory Estimated Returns Inventory Omce Supplies Prepaid Insurance Equipment Accum. Depreciation - Equip Accounts Payable Refunds Payable Uneared Service Revenue Jake Walters, Capital Jake Walter Withdrawal Service Revenge Sales Revenue Sales Discounts Forfaited Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expensa Uits Expense Miscellaneous Expense 2 TOTALS NET INCOME (LOSS) + 5 0 0 0 O O 0 0 OOD1 0 0 0 H WER WARE We key stare ACCT 2301 - JW's Lock & Key Background JWsLock & Koy is owned and operated by Jake Walters and is located in Odessa, Tx. Jake is a locksmith and provides locksmith services and has a store that sells everything from keys to safes. You have just been hired as the accountant as of December 1, 2020 Required 1. The general ledger contains the current balances for all accounts as of November 30, 2020. The subsidiary ledgers for A/R and A/P also contain the current balances as of November 30, 2020 Review the information in these accounts before beginning the project. Do NOT delete these balances. You need them 2. Joumalize the December transactions in the general joumal Descriptions are not required. Be sure that the account names used are the same as on the Chart of Accounts tab and the customer or vendor name are included in AR & AP transactions (ex: AP Brinks Co.). Also, be sure to indent credit antrios and note the account numbers in the Post Reference column 3. Post daly to the Accounts Receivable Subsidiary Ledger and the Accounts Payable Subsidiary Ledger, Place a checkmark in the Post Reference column of the General Ledger next to the GL account number lo 201N. The checkmark denotes that you have posted to the Subsidiary Ledger account On December 31, post to the General Ledger 34. Prepare an Unadjusted Trial Balance, using the worksheet Complete the worksheet using the following adjustment Information for December Office supplies on hand on December 31 are $1,338 Aghysical count of Inventory showed an ending inventory.cost of $44.600 Recorded depreciation on equioment for the month $4,200 7. Insurance expired during December is $300 8 Eamad $2,457 worth of the uneamed service revenue Sales refunds estimated for the year $10,000 0 Cost of estimated returns for the year $2.000 2.6. Journalize and post the ADJUSTING entres in the Gu, Ledger and subsidiary bodgers 46. Journalize and post the CLOSING entries in the GJ, Ledger and subsidiary lodgens 5 7. Prepare JWs Lock & Keys financial statements for the year anded December 31, 2020. The breakouts on the Chart of Accounts may help categorizing and making sure all accounts are used on the financial statements. Additionally, please ensure to use the proper formatting indentation, underlines. S signs 27 Note: Jake Water's Capital at December 1, 2020 was $262,643 26 etc.) 29 8. Prepare a Post-Closing Trial Balance 30 31 Check Figures: 92 Unadjusted Trial Balance: 33 911,822 34 Cash Account Balance 35. 168.891 36 Net Income (Loss): 37 205,092 399. Be sure that all entries, the worksheet, financial statements and the post-closing trial balance have been dated 2 KOCOUNT Cash 2020 ITEM 4 DATE 5 Nov 30 Bar POST REF DEBIT CREDIT ACCOUNT NO 101 BALANCE DEBIT CREDIT 154,931 22 SER ACCOUNT Accounts Receivable 2020 POST 35 DATE ITEM REF 30 B DEBIT CREDIT ACCOUNT NO 105 BALANCE DEBIT CREDIT 4.100 138 80 ACCOUNT 2020 DATE Inventory ITEM POST REF DEBIT ACCOUNT NO 110 BALANCE DEBIT CREDIT CREDIT ON 30 Bal 46,525 ACCOUNT Estimated Returns Inventory 2020 ITEM POST DATE Nov 30 Bal DEBIT CREDIT ACCOUNT NO 112 BALANCE DEBIT CREDIT REF 700 ICCOUNT Office Supplies 2020 ITEM DATE OV 30 BA POST REF DEBIT CREDIT ACCOUNT NO 115 BALANCE DEBIT CREDIT 1235 ACCOUNT Prepaid Insurance 2020 ITEM POSY DATE REF Now 30 Bal DEBIT CREDIT ACCOUNT NO 117 BALANCE DEBIT CREDIT 300 ACCOUNT 2020 DATE Equipment ITEM POST REF DEBIT CREDIT ACCOUNT NO 120 BALANCE DEBIT CREDIT Nov 30 Bat. 265.000 ACCOUNT Accumulated Depreciation - Equipment 2020 POST ITEM DEBIT DATE REF Now 30 Bal CREDIT ACCOUNT NO 121 BALANCE DEBIT CREDIT 115.500 ACCOUNT Accounts Payable 2020 POST ITEM REF OM 30 Bal DATE DEBIT CREDIT ACCOUNT NO 2011 BALANCE DEBIT CREDIT 13.433 Refunds Payable ACCOUNT 2020 DATE ITEM POST REF DEBIT CREDIT ACCOUNT NO 203 BALANCE DEBIT CREDIT 5000 Now 30 Bal ACCOUNT Unearned Service Revenue 2020 POST DATE ITEM REF Nov 30 Bal DEBIT CREDIT ACCOUNT NO 205 BALANCE DEBIT CREDIT SCO ACCOUNT Jake Walters, Capital 2020 POST ITEM DATE REF Now 30 Bal DEBIT CREDIT ACCOUNT NO 301 BALANCE DEBIT CREDIT 262.643 ACCOUNT 2020 DATE Jake Walters, Withdrawal POST ITEM REF ACCOUNT NO 3 BALANCE DEBIT OREDITI DEBIT CREDIT NOW 30 Bal 112.000 ACCOUNT Service Revenue TEM POST ACCOUNT NO BAUANCE 1401 DEBAT CREDIT ACCOUNT 2020 DATE Nov 30 Service Revenue POST ITEM RES BE ACCOUNT NO 401 BALANCE DEBIT CREDIT DEBIT CREDIT 167.050 ACCOUNT Sales Revenue 2020 TEM DATE NOR 30 Ba POST REF DEBIT CREDIT ACCOUNT NO 405 BALANCE DEBIT CREDIT 312.900 ACCOUNT Sales Discounts Forfeited POST DATE ITEM REF Nov. 30 BN DEBIT CREDIT ACCOUNT NO 410 BALANCE DEBIT CREDIT 2.450 ACCOUNT Cost of Merchandise Sold 2020 ITEM POST DATE REF Nov. 30 B DEBIT CREDIT ACCOUNT NO 501 BALANCE DEBIT CREDIT 145.687 ACCOUNT Advertising Expense 20.20 POST DATE REF Nov 30 Bal DEBIT CREDIT ACCOUNT NO 502 BALANCE DEBIT CREDIT 9,250 ACCOUNT Depreciation Expense 2020 POST ITEM REF 30 Bal DEBIT DATE Now CREDIT ACCOUNT NO 505 BALANCE DEBIT CREDIT 38.500 ACCOUNT Insurance Expense 2020 POST DATE ITEM REF Nov 90 B DEBIT CREDIT ACCOUNT NO 507 BALANCE DEBIT CREDIT 500 ACCOUNT Office Supplies Expense 20xx POST ITEM DATE REF Nov 30 Ball N ACCOUNT NO 508 BALANCE DEBIT CREDIT DEBIT CREDIT 3.280 ACCOUNT Salary Expense 2020 ITEM DATE NO 30 Bal POST REF DEBIT CREDIT ACCOUNT NO 509 BALANCE DEBIT CREDIT 37,500 ACCOUNT Rent Experise 2020 TEM DATE 30 B POST REF DEBIT CREDIT ACCOUNT NO 511 BALANCE DEBIT CREDIT 27,500 ACCOUNT Telephone Expense 2020 ITEM POST DATE REF Nov 30 Bal DEBIT CREDIT ACCOUNT NO 512 BALANCE DEBIT CREDIT 4.770 395 ACCOUNT Utilities Expenso 2020 DATE ITEM Nov 30 B POST REF DEBIT DEBIT DREO CREDIT ACCOUNT NO 513 BALANCE DEBIT CREDIT 6.725 E T G ACCOUNT Miscellaneous Expense 2020 POST ITEM DATE REF NON 30 Bal DEBIT CREDIT ACCOUNT NO 525 BALANCE DEBIT CREDIT 3,465 ACCOUNT 2020 DATE Income Summary POST ITEM REF ACCOUNT NO 999 BALANCE DEBIT CREDIT DEBIT CREDIT TS ZE BB 380 363 3941 Jan Roberts ACCOUNT: 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT Non 30 Bal 1.433 Larry Contractor ACCOUNT: 2020 DATE ITEM POST REF DEBIT CREDIT CREDIT BALANCE CREDIT DEBIT Now 30 Bal 0 ACCOUNT 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE CREDIT DEBIT ACOOUNT 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE CREDIT DEBIT B c G H E Accounts Payable Subsidiary Ledger ACCOUNT Lowes 2020 DATE Nov 30 Bal ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT 756 AOOOUNT 2020 DATE NOV Lock Supply.co ITEM POST DEBIT CREDIT REF BALANCE DEBIT CREDIT 2.677 30 Bal ACCOUNT 2020 DATE TEM POST DEBIT CREDIT REE DEBIT BALANCE CREDIT ACCOUNT 2020 DATE POST ITEM DEBIT CREDIT BALANCE DEBIT CREDIT 40 ACCOUNT 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT JWs Lock & Key had the following transactions in December Dec 1 Paid December's rent, check #6287, $2,175. 2 Paid annual premiums on property and casualty insurance policies, check #6288, 91,967 3 Performed locksmith services on new house, sent invoice # 601 to the homeowner, Sam Mason, $2,200. 4 3 Issued Invoice # 602 to Hastings who purchased a new safe on account, $3,700. Cost of Merchandise Sold was $1.250. 5 Purchased office supplies, check # 6289, 5620 6 Purchased inventory from Key Supplies Co., $5,500 terms 1/10, 1/30 7 Paid UPS $258 cash for delivery of the inventory purchased on December 6 7 Jake deposted an additional 88,500 cash in the business 8 Returned damaged Inventory to Key Supplies Co. $500 8 Received $2,500 cash, an advance payment for locksmith services. 9 Unlocked a safe for a customer and received $1,000 cash 9 Bought a new computer (equipment) from Office Depot on account. S1.857 10 Sold 2 safes and received cash 2.200. Cost of Merchandise Sold was $800. 11 Purchased 5 safes to restock inventory on account from Brinks Co, S4,573 terms, 215, 1745 12 Customer returned one of the sales purchased on December 10, refunded the customer $1,000 cash Cost of Merchandise Sold was $475. 13 Paid Verizon for wireless telephone services $394, check # 6290 14 Paid Key Supplies Co for the purchase on December 6, less return and discount, check # 6291 14 Received cash on account, $1,500, From Nathan Dean Dean did not pay his November invoice #590 within the credit terms 2/10. The discount was forfeited. 15 Recorded cash sales for the store from the 1st to the 15th. $14,351. Cost of Merchandise Sold was $4,783. 16 Received $1,825 from Hastings on account. 17 Paid Office Depot on account, $500, check # 6292 18 Performed locksmith services on account for Larry Contractor, $700. 19 Paid electricity bill for December, check #6293, 91,792 19 Paid for Domino's pizza delvery for the December office party, check #6294, 9175 20 Jake withdrew $8,350 for a vacation, 25 Paid the water bill for December, check #6295, $120. 25 Paid Brinks Co. on account, $2,500, check # 6296 26 Paid part time employees their salary, $2,550 27 Received cash on account from Larry Contractor, $700. 30 Recorded cash sales for the store from the 16th to the 30th, $8.735. Cost of Merchandise Sold was $2.784 3 co 37 39 51 53 55 57 JU 59 w 61 The adjustment data for December is as follows: a b d. Office supplies on hand on December 31 are $1,338. A physical count of inventory showed an ending inventory cost of $44,500. Recorded depreciation on equipment for the month, $4,200. Insurance expired during December is $300. Earned $2,457 worth of the unearned service revenue. Sales refunds estimated for the year $10,000 Cost of estimated returns for the year $2,000 e f. g. JW's Lock & Key Chart of Accounts 201 203 205 Liabilities Accounts Payable Refunds Payable Unearned Service Revenue Assets 101 Cash 105 Accounts Receivable 110 Inventory 112 Estimated Returns Inventory 115 Office Supplies 117 Prepaid Insurance 120 Equipment 121 Accum. Depreciation - Equipment 301 311 Owner's Equity Jake Walters, Capital Jake Walters, Withdrawal 401 405 410 Revenues Service Revenue Sales Revenue Sales Discounts Forfeited Expenses 501 Cost of Merchandise Sold 502 Advertising Expense 505 Depreciation Expense 507 Insurance Expense 508 Office Supplies Expense 509 Salary Expense 511 Rent Expense 512 Telephone Expense 513 Utilities Expense 525 Miscellaneous Expense 999 Other Misc. Income Summary 016 A JW's Lock & Key Work Sheet Account Unad. Trial Balance Debit Credit Adjustments Debit Credit Ad Trial Balance Debit Credit Income Statement Debit Credit Balance Sheet Debit Credit Cash Accounts Receivable Inventory Estimated Returns Inventory Omce Supplies Prepaid Insurance Equipment Accum. Depreciation - Equip Accounts Payable Refunds Payable Uneared Service Revenue Jake Walters, Capital Jake Walter Withdrawal Service Revenge Sales Revenue Sales Discounts Forfaited Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expensa Uits Expense Miscellaneous Expense 2 TOTALS NET INCOME (LOSS) + 5 0 0 0 O O 0 0 OOD1 0 0 0 H WER WARE We key stare ACCT 2301 - JW's Lock & Key Background JWsLock & Koy is owned and operated by Jake Walters and is located in Odessa, Tx. Jake is a locksmith and provides locksmith services and has a store that sells everything from keys to safes. You have just been hired as the accountant as of December 1, 2020 Required 1. The general ledger contains the current balances for all accounts as of November 30, 2020. The subsidiary ledgers for A/R and A/P also contain the current balances as of November 30, 2020 Review the information in these accounts before beginning the project. Do NOT delete these balances. You need them 2. Joumalize the December transactions in the general joumal Descriptions are not required. Be sure that the account names used are the same as on the Chart of Accounts tab and the customer or vendor name are included in AR & AP transactions (ex: AP Brinks Co.). Also, be sure to indent credit antrios and note the account numbers in the Post Reference column 3. Post daly to the Accounts Receivable Subsidiary Ledger and the Accounts Payable Subsidiary Ledger, Place a checkmark in the Post Reference column of the General Ledger next to the GL account number lo 201N. The checkmark denotes that you have posted to the Subsidiary Ledger account On December 31, post to the General Ledger 34. Prepare an Unadjusted Trial Balance, using the worksheet Complete the worksheet using the following adjustment Information for December Office supplies on hand on December 31 are $1,338 Aghysical count of Inventory showed an ending inventory.cost of $44.600 Recorded depreciation on equioment for the month $4,200 7. Insurance expired during December is $300 8 Eamad $2,457 worth of the uneamed service revenue Sales refunds estimated for the year $10,000 0 Cost of estimated returns for the year $2.000 2.6. Journalize and post the ADJUSTING entres in the Gu, Ledger and subsidiary bodgers 46. Journalize and post the CLOSING entries in the GJ, Ledger and subsidiary lodgens 5 7. Prepare JWs Lock & Keys financial statements for the year anded December 31, 2020. The breakouts on the Chart of Accounts may help categorizing and making sure all accounts are used on the financial statements. Additionally, please ensure to use the proper formatting indentation, underlines. S signs 27 Note: Jake Water's Capital at December 1, 2020 was $262,643 26 etc.) 29 8. Prepare a Post-Closing Trial Balance 30 31 Check Figures: 92 Unadjusted Trial Balance: 33 911,822 34 Cash Account Balance 35. 168.891 36 Net Income (Loss): 37 205,092 399. Be sure that all entries, the worksheet, financial statements and the post-closing trial balance have been dated 2 KOCOUNT Cash 2020 ITEM 4 DATE 5 Nov 30 Bar POST REF DEBIT CREDIT ACCOUNT NO 101 BALANCE DEBIT CREDIT 154,931 22 SER ACCOUNT Accounts Receivable 2020 POST 35 DATE ITEM REF 30 B DEBIT CREDIT ACCOUNT NO 105 BALANCE DEBIT CREDIT 4.100 138 80 ACCOUNT 2020 DATE Inventory ITEM POST REF DEBIT ACCOUNT NO 110 BALANCE DEBIT CREDIT CREDIT ON 30 Bal 46,525 ACCOUNT Estimated Returns Inventory 2020 ITEM POST DATE Nov 30 Bal DEBIT CREDIT ACCOUNT NO 112 BALANCE DEBIT CREDIT REF 700 ICCOUNT Office Supplies 2020 ITEM DATE OV 30 BA POST REF DEBIT CREDIT ACCOUNT NO 115 BALANCE DEBIT CREDIT 1235 ACCOUNT Prepaid Insurance 2020 ITEM POSY DATE REF Now 30 Bal DEBIT CREDIT ACCOUNT NO 117 BALANCE DEBIT CREDIT 300 ACCOUNT 2020 DATE Equipment ITEM POST REF DEBIT CREDIT ACCOUNT NO 120 BALANCE DEBIT CREDIT Nov 30 Bat. 265.000 ACCOUNT Accumulated Depreciation - Equipment 2020 POST ITEM DEBIT DATE REF Now 30 Bal CREDIT ACCOUNT NO 121 BALANCE DEBIT CREDIT 115.500 ACCOUNT Accounts Payable 2020 POST ITEM REF OM 30 Bal DATE DEBIT CREDIT ACCOUNT NO 2011 BALANCE DEBIT CREDIT 13.433 Refunds Payable ACCOUNT 2020 DATE ITEM POST REF DEBIT CREDIT ACCOUNT NO 203 BALANCE DEBIT CREDIT 5000 Now 30 Bal ACCOUNT Unearned Service Revenue 2020 POST DATE ITEM REF Nov 30 Bal DEBIT CREDIT ACCOUNT NO 205 BALANCE DEBIT CREDIT SCO ACCOUNT Jake Walters, Capital 2020 POST ITEM DATE REF Now 30 Bal DEBIT CREDIT ACCOUNT NO 301 BALANCE DEBIT CREDIT 262.643 ACCOUNT 2020 DATE Jake Walters, Withdrawal POST ITEM REF ACCOUNT NO 3 BALANCE DEBIT OREDITI DEBIT CREDIT NOW 30 Bal 112.000 ACCOUNT Service Revenue TEM POST ACCOUNT NO BAUANCE 1401 DEBAT CREDIT ACCOUNT 2020 DATE Nov 30 Service Revenue POST ITEM RES BE ACCOUNT NO 401 BALANCE DEBIT CREDIT DEBIT CREDIT 167.050 ACCOUNT Sales Revenue 2020 TEM DATE NOR 30 Ba POST REF DEBIT CREDIT ACCOUNT NO 405 BALANCE DEBIT CREDIT 312.900 ACCOUNT Sales Discounts Forfeited POST DATE ITEM REF Nov. 30 BN DEBIT CREDIT ACCOUNT NO 410 BALANCE DEBIT CREDIT 2.450 ACCOUNT Cost of Merchandise Sold 2020 ITEM POST DATE REF Nov. 30 B DEBIT CREDIT ACCOUNT NO 501 BALANCE DEBIT CREDIT 145.687 ACCOUNT Advertising Expense 20.20 POST DATE REF Nov 30 Bal DEBIT CREDIT ACCOUNT NO 502 BALANCE DEBIT CREDIT 9,250 ACCOUNT Depreciation Expense 2020 POST ITEM REF 30 Bal DEBIT DATE Now CREDIT ACCOUNT NO 505 BALANCE DEBIT CREDIT 38.500 ACCOUNT Insurance Expense 2020 POST DATE ITEM REF Nov 90 B DEBIT CREDIT ACCOUNT NO 507 BALANCE DEBIT CREDIT 500 ACCOUNT Office Supplies Expense 20xx POST ITEM DATE REF Nov 30 Ball N ACCOUNT NO 508 BALANCE DEBIT CREDIT DEBIT CREDIT 3.280 ACCOUNT Salary Expense 2020 ITEM DATE NO 30 Bal POST REF DEBIT CREDIT ACCOUNT NO 509 BALANCE DEBIT CREDIT 37,500 ACCOUNT Rent Experise 2020 TEM DATE 30 B POST REF DEBIT CREDIT ACCOUNT NO 511 BALANCE DEBIT CREDIT 27,500 ACCOUNT Telephone Expense 2020 ITEM POST DATE REF Nov 30 Bal DEBIT CREDIT ACCOUNT NO 512 BALANCE DEBIT CREDIT 4.770 395 ACCOUNT Utilities Expenso 2020 DATE ITEM Nov 30 B POST REF DEBIT DEBIT DREO CREDIT ACCOUNT NO 513 BALANCE DEBIT CREDIT 6.725 E T G ACCOUNT Miscellaneous Expense 2020 POST ITEM DATE REF NON 30 Bal DEBIT CREDIT ACCOUNT NO 525 BALANCE DEBIT CREDIT 3,465 ACCOUNT 2020 DATE Income Summary POST ITEM REF ACCOUNT NO 999 BALANCE DEBIT CREDIT DEBIT CREDIT TS ZE BB 380 363 3941 Jan Roberts ACCOUNT: 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT Non 30 Bal 1.433 Larry Contractor ACCOUNT: 2020 DATE ITEM POST REF DEBIT CREDIT CREDIT BALANCE CREDIT DEBIT Now 30 Bal 0 ACCOUNT 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE CREDIT DEBIT ACOOUNT 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE CREDIT DEBIT B c G H E Accounts Payable Subsidiary Ledger ACCOUNT Lowes 2020 DATE Nov 30 Bal ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT 756 AOOOUNT 2020 DATE NOV Lock Supply.co ITEM POST DEBIT CREDIT REF BALANCE DEBIT CREDIT 2.677 30 Bal ACCOUNT 2020 DATE TEM POST DEBIT CREDIT REE DEBIT BALANCE CREDIT ACCOUNT 2020 DATE POST ITEM DEBIT CREDIT BALANCE DEBIT CREDIT 40 ACCOUNT 2020 DATE ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT