Module 5 Checkpoint Part A (See Template) F. Gordon Gardening Income Statement For the Year Ending on December 31, 2020 F. Gordon Gardening Statement of Owner's Equity For the Year Ending on December 31, 2020 F. Gordon Gardening Balance Sheet As of December 31, 2020 MODULE 5 CHECKPOINT PART C GENERAL LEDGER OF ACCOUNTS \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{2}{|l|}{ CASH } & \multicolumn{3}{c|}{ Acct. No. 101 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 7,250 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|l|l|l|r|r|} \hline \multicolumn{2}{|c|}{ LAND } & \multicolumn{3}{|c|}{ Acct. No. 124 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 12,000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{4}{|c|}{ ACCOUNTS PAYABLE } & \multicolumn{2}{c|}{ Acct. No. 201} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 1,180 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{2}{|l|}{ SUPPLIES } & \multicolumn{3}{c|}{ Acct. No. 103 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 2,100 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{4}{|c|}{ Acct. No. 202} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 20 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|r|} \hline \multicolumn{3}{|c|}{ PREPAID RENT } & \multicolumn{3}{c|}{ Acct. No. 104 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 1,400 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{3}{|c|}{ Acct. No. 203} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 480 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ BUILDING } & \multicolumn{3}{c|}{ Acct. No. 120 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 50,000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|c|c|c|r|} \hline \multicolumn{4}{|c|}{ UNEARNED GARD. REV. } & \multicolumn{2}{c|}{ Acct. No. 204} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 1,100 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|r|r|} \hline \multicolumn{3}{|c|}{ ACCUM. DEPR.-BLDNG. } & \multicolumn{2}{c|}{ Acct. No. 121 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 6,000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{4}{|c|}{ 60-DAY NOTES PAYABLE } & \multicolumn{2}{c|}{ Acct. No. 205 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 300 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ EQUIPMENT } & \multicolumn{3}{c|}{ Acct. No. 122 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 24,000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|l|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 5-YEAR NOTES PAYABLE } & \multicolumn{2}{c|}{ Acct. No. 220} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 40,000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|r|} \hline \multicolumn{3}{|c|}{ ACCUM. DEPR.-EQUIP. } & \multicolumn{2}{c|}{ Acct. No. 123 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 8,000 \\ \hline & & & & & \\ \hline \end{tabular} Module 5 Checkpoint Part B MODULE 5 CHECKPOINT PART D F. Gordon Gardening Post-Closing Trial Balance As of December 31, 2020 \begin{tabular}{|l|l|l|} & \multicolumn{1}{|c|}{ DR } & \multicolumn{1}{c|}{ CR } \\ \cline { 2 - 3 } Cash & & \\ \hline Accounts Receivable & & \\ \hline Supplies & & \\ \hline Prepaid Rent & & \\ \hline Building & & \\ \hline Accum. Depr. - Building & & \\ \hline Equipment & & \\ \hline Accum. Depr. - Equipment & & \\ \hline Land & & \\ \hline Accounts Payable & \\ \hline Interest Payable & & \\ \hline Salaries Payable & & \\ \hline Unearned Gardening Revenue & & \\ \hline Notes Payable (60-day) & & \\ \hline Notes Payable (5-year) & & \\ \hline Gordon, Capital & & \\ \hline Totals & & \\ \cline { 2 - 3 } & & \end{tabular} GENERAL LEDGER OF ACCOUNTS (CONTINUED) \begin{tabular}{|r|c|c|c|c|r|} \hline \multicolumn{3}{|l|}{ GORDON, CAPITAL } & \multicolumn{2}{c|}{ Acct. No. 301 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 38,330 \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline SUPPLIES EXPENSE & \multicolumn{2}{c|}{ Acct. No. 503 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 4,100 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{4}{|c|}{ INSURANCE EXPENSE } & \multicolumn{1}{c|}{ Acct. No. 505} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 900 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|r|} \hline \multicolumn{3}{|c|}{ LANDSCAPING REVENUE } & \multicolumn{1}{c|}{ Acct. No. } & 402 \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 11,400 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|l|r|} \hline \multicolumn{3}{|c|}{ UTILITIES EXPENSE } & \multicolumn{1}{c|}{ Acct. No. 506} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 600 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{||l|l|l|l|r|r|} \hline \multicolumn{3}{|c|}{ SALARIES EXPENSE } & \multicolumn{1}{c|}{ Acct. No. 501} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 8,200 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|r|r|} \hline \multicolumn{3}{|c|}{ INTEREST EXPENSE } & \multicolumn{3}{c|}{ Acct. No. 507} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 200 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|c|c|c|c|r|} \hline \multicolumn{2}{|c|}{ RENT EXPENSE } & \multicolumn{3}{c|}{ Acct. No. 502 } \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & Bal & & & & 1,800 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ INCOME SUMMARY } & \multicolumn{3}{c|}{ Acct. No. 601} \\ \hline Date & Expl. & PR & DR & CR & Balance \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular}