Need help journalizing the transactions to the general journal from Jan 2 though Jan 30 in the pictures below. Then posting which transactions to the accounts receivable ledger and the accounts payable ledger. As well as the job orders in the pictures below too.

Data Review View Help Search AutoSave Of A y B File Home Insert Draw Page Layout Formulas o & Cut 11 A A = Copy Paste BIU. B. Format Painter Calibri Wrap Text Merge & Center - - 898 A- General $ -% Number = Forma Clipboard Font Alignment A1 What to do: Journalize each transaction located in the "Transaction" tab at the bottom of the e What to do: Journalize each transaction located in the "Transaction" tab at the bottom of the excel file in the general journal. Remember only use proper accounts names (use the chart of accounts tab to help you find the available account names) and each transaction must have total debits equal to total credits. 1 As you journalize you also need to record any entry affecting accounts receivable or accounts payable in their subsidiaries. We learned this in chapter 5. Also, if you affect a specific job (you will be given a job number) you need to record that in the job cost records in addition to recording it in the general journal. mot Once you have journalized all of the transactions you need to post from the general journal into the general ledger. In the ledger you would use J1, J2, J3 etc. for the post reference number showing which journal and page number you got the information. Then you go back to the journal and fill in the account 5 number from the ledger where you posted it. 7 Finally, prepare an unadjusted trial balance. 10 Getting started Chart of accounts Schedule of Accts Rec (Beg) Sch of Accts Pay (Beg) Trial Balance (Beg) Transact Calibri a Wrap Text & Cut LG Copy Format Painter Paste Merge & Center Clipboard 637 c BACKYARD FUN AND GAMES Chart of Accounts REVENUE 410 Sales co ASSETS Current Assets 100 Cash 111 Accounts Receivable 117 Materials 118. Work in Process 119 Finished Goods COST OF GOODS SOLD (COGS) 510 Cost of Goods Sold 511 Factory Overhead OPERATING EXPENSES Property. Plant & Equipment 150 Equipment 151 Accumulated Depreciation - Equip 15 610 620 650 670 685 Advertising Expense Salaries Expense Rent Expense Payroll Tax Expense Utilities Expense MUNDO 17 LIABILITIES 18 Current Liabilities 210 Accounts Payable 214 Employee's Federal Income Tax Payable 215 FICA Tax Payable 217 FUTA Tax Payable 218 SUTA Tax Payable 219 Salaries Payable 26 OWNERS' EQUITY 310 Frank Thompson, Capital 311 Frank Thompson, Drawing 4 AutoSave GoH File Home insert Xil Cut 8 Draw Page Layout Formulas Data Review - 12 - AA === .. 23 Biu. -A- 5 = EE E Font LC.copy 3 Format Painter Clipboard Font | Alignment Backyard Fun and Games Backyard Fun and Games 2 Schedule of Accounts Receivable (Accounts Receivable Customer Balances) January 1, 2020 $ 5 Backyard Game Treats 6 Fun For All Backyard Games 7 Oversize Games 8 Utopian Backyard Fun 9 Total 4,200.00 2,245.60 3,290.00 7,350.00 17,085.60 AutoSave Of H 2 B Page Layout File Formulas Data Home Insert Draw X Cut Calibri LO Copy 3 Format Painter - 12 - A = = = %. B 1 U. P. -A-EES 5 = Clipboard Font Alig Backyard Fun and Games Backyard Fun and Games 2 Schedule of Accounts Payable (Accounts Payable Creditor Balances January 1, 2020 co Non 5 Hardware For All 6 Lumber Unlimited Paint to Go Totals $ 879.00 6,950.00 1,120.00 $8,949.00 AutoSave H 9. Home File Insert Draw l Page Layout Formulas Da Review View W Calibri X Cut Copy 3 Format Painter Clipboard 2 Wrap Text SE 3 Merge & Co TU Alignment 018 SUM(D5:17) Backyard Fun and Games Trial Balance January 1, 2020 DEBIT CREDIT 5 Cash 100 18,428.00 16 Accounts Receivable 111 17,085.60 7. Materials 12,349.00 8 Work in Proces 2,650.00 9 Finsihed Goods 119 22,948.00 10 Equipment 150 12,800.00 || 11 Accumulated Depreciation - Equipment 300.00 12 Accounts Payable 210 8,949.00 13 Employees Federal Income Tax Payable 214 3,744.00 14 FICA Tax Payable 215 1,909.44 15 FUTA Tax Payable 149.76 16 SUTA Tax Payable 218 2,995.20 17 Frank Thompson, Capital 68,213.20 86,260.6086,260.60 151 217 310 Jan 2 Paid rent for the month, $4,000 total, 85% for space devoted to manufacturing the products, 15% for office space. 2 Paid Hardware For All $879 in payment of the December 31 balance. 3 Received a check from Fun For All Backyard Games for $1,230.00 in partial payment of their December 31 balance. mt no oo Purchased manufacturing supplies on account from Local Got It All, $325. 32). 6 Sold a medium Giant Jenga game from inventory for Cash. Received $546. Our cost was $390. Received an order tor a large falling Uros game from a cash customer. Set up job 126. Began working on the job by applying $120 of direct materials (requisition number 47). Whenever we use direct materials on a job we will also apply Factory Overhead at a rate of 40% of the direct materials cost. We also applied $80 of direct labor (time ticket Whenever we have direct labor we will debit Work in Process (WIP) for the total gross wages, credit Employees Federal Income Tax Payable for 15% of the total direct labor, credit FICA Tax Payable for 7.65% of total direct labor, and credit Salaries Payable for the difference to get total debits to equal total credits. If needed, always round your numbers to the nearest cent. If your answer goes to three decimal places, if the third number on the right of the decimal is 4 or lower drop off the numbers and leave the number in the cent place (second number) as it is. If the third number is 5 or larger, round the second number up 1 place. I.E. 128.914 = 128.91 128.915 6 Paid Secondary Bank $8,798.40 for December 2019 payroll taxes as follows: Employees' Federal Income Tax Payable - $3,744.00 FICA Tax Payable - $1,909.44 FUTA Tax Payable - $149.76 ISUTA Tax Payable - $2,995.20 121 7 Purchased materials on account from Lumber Unlimited, $9,700 8 Received a check from Utopian Backyard Fun for $4,700 in partial payment of their December 31 balance. 17 18 10 Paid $400 for advertising for the rest of the month. 10 Paid Lumber Unlimited $6,950 in payment of the December 31 balance. 14 Received a check from Backyard Game Treats for $4,200 in payment of their December 31 balance. 14 Sold a small Outdoor Word Game from inventory, $380 cost, $532 sales price. 14 Sold 2 large Giant Jenga games, 2 medium and 1 large bean bag toss games, 1 small and 1 medium Connect the Color games, and 3 large Falling Orb games out of inventory to a cash customer. Retail price, $5,755.40. Our cost, $4,111.00. 14 Applied $80 of direct materials to job 126 (requisition number 48), applied factory overhead at the rate given previously and applied $120 of direct labor (time ticket 33) withholding taxes at the rates given previously. This finished off the job so we transferred all costs from WIP into Finished Goods. 15 Recorded the sale of Job 126 to the cash customer reporting the sale at the retail price of $672 and moving our cost of finished goods into Cost of Goods Sold. 32 15 Paid Utility bill, $510. 85% for manufacturing area, 15% for nonmanufacturing area. 16 Added $1,150 of materials to job 125. Remember to also apply factory overhead as shown earlier. Also added $1,462 of labor. Remember to withhold taxes as shown earlier. This finished off job 125. Sold job 125 to Oversize Games on account. Sales price is $8,010. Determine our total cost from the job cost records. 17 Received an order for a medium bean bag game from a cash custo Set up job 127. Began working on the job by applying $40 of direct materials (requisition number (49), applying factory overhead, and applying $20 of direct labor (time ticket 34) withholding the appropriate taxes. 21 Received an order for 3 large Falling Orbs and 2 Medium Falling Orbs from Fun For All Backyard Games. Set up job 128. Began working on the job by applying $220 of direct materials (requisition number 50), apply factory overhead, and $410 of direct labor (time ticket number 35) withholding taxes. 21 Sold 2 large Giant Jenga games and 1 large Falling Orbs game to a cash customer from inventory. Our cost is $870. Sales price is $1,218. 21 Received a check from Oversize Games for $3,290 in payment of their December 31 balance. 21 Used materials on hand to work on all jobs currently in process, $217 23 Purchased paint and stain (direct materials) from Paint To Go on account, $692. 27 Set up bookkeeper salary, $960 for the month, indicate withholding for federal income tax and FICA. Withhold payroll taxes at the same rate we used for direct labor transactions. 30 Set up employer payroll taxes for both manufacturing employees and nonmanufacturing employees. Debit Factory Overhead 365.06; Debit Payroll Tax Expense 167.52; credit FICA Tax Payable 233.48; credit FUTA Tax Payable 24.42; credit SUTA Tax Payable 274.68. 30 Paid all employees for wages earned in January. 30 Owner withdrew $3,200 for personal use. 30 Received $1,015.60 on account from Fun For All Backyard Games 30 Received $2,650 on account from Utopian Backyard Fun 30 Paid Local Got It All on account, $325 30 Paid Lumber Unlimited on account, $9,700 30 Paid Paint To Go on account, $1,120 30 Purchased materials on acocunt from Lumber Unlimited, $4,300 On a Wrap Text X Cut [Copy Format Painter Clipboard Arial - 16 IBIU IN A A A == S Paste E E Merge & Center Font Alignment I B ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER 3 Name Backyard Game Treats 4 Address 5 Date Item Post. Ref. Debit Credit Balance 2020 Jan 7 8 1 Beginning Balance 4,200.00 10 Name Fun for All Backyard Games 11 Address 12 Date 13 2020 Item 14 Jan 1 Beginning Balance Post. Debit Credit Balance 2,245.60 1 16 17 18 Name Oversize Games 19 Address 20 1 Date 21 2020 Item 22 Jan 1 Beginning Balance Post Ref. Debit Credit Balance 3,290.00 26 Name Utopian Backyard Fun 27 Address 28 Post. Ref. Debit Date 29 2020 30 Jan Credit Item 1 Beginning Balance Balance 7,350.00 V 31 Schedule of Accts Rec (Beg) Sch of Accts Pay (Beg) Trial Balance (Beg) Transaction ACCOUNTS PAYABLE SUBSIDIARY LEDGER ACCOUNTS PAYABLE SUBSIDIARY LEDGER 3/ Name Hardware For All 4/ Address Item Debit Balance Date 2020 an 1 Beginning Balance 879.00 10 Name Local Got It All 11 Address Date 2020 Item Debit Credit Balance Uw 17 Name Lumber Unlimited 18 Address Debit 20 Post. Ref. Credit Date 2020 Jan Balance Item 1 Beginning Balance 6,950.00 22 23 24 26 27 Name Paint To Go 28 Address 29 Date 2020 Item 31 Jan 1 Beginning Balance Post. Ref. Debit Credit Balance 1,120.00 33 Trial Balance (Beg) Transactions General Journal Accts Red subsidiary u 0- *-A=== == 2 Merge e 3 Format Painter clipboard 2 ob Number: 3 Customer Name: Job Descripti Job Cost Record Date Promis Oversize Games Date Started: 3 Falling Orbs. 5 Giant Jenga e 2 Connect Date Complet Factory Overhead Direct Materials Requisition Amount Direct Labo moun Ticke 58 $1,200.00 DM x 40% B1 $480.00 12/20 no 090 Overall Cost S. Direct Materials Direct Labor Factory Overhead Total Job Cost Job Cost Record 126 22 Job Number: 23 Customer Name: 24 Job Description: Date Promised: Date Started: Date Completed Cash Customer 1 large Falling Orbs. 1/6/20220 Il Factory Overhead Date Direct Materials Requisition Amount Number Direct Labor Time Ticke A Numbers ate Rate WWW Hun overall cost Summary Direct Materials Direct Labor Factory Overhead Total Job Cost VENIJI G29 Di Bu Job Cost Record 46 Job Number A7 Customer Name: 48 Job Description: Date Promised: Date Started: Date Completed: 49 50 Direct Labor Direct Materials Requisition Amount Number Factory Overhead Rate Date Date Numbers Overall Cost Summary Direct Materials Direct Labor Factory Overhead Total Job Cost Job Cost Record 66 Job Number: 67 Customer Name: 68 Job Description: Date Promised: Date Started: Date Completed: 70 71 Date Direct Materials Requisition Amount Number Direct Labor Factory Overhead Time Ticke Amount Date 1 Rate Amount Numbers Overall Cost Summary Direct Materials Direct Labor Factory Overhead Total Job Cost Sch of Accts Pay (Beq) Trial Balance Real - Paste I UN a.A. === 35 Ema 3 Format Painter Clipboard Alignment Backyard Fund and Games BACKYARD FUND AND GAMES Unadjusted Trial Balance January 31, 2020 DEBIT CREDIT Cash S885 Accounts Receivable Materials Work in Process 10 Finished Goods 11 Equipment Accumulated Depreciation - 13 Accounts Payable 14 Employees Federal Income Tax 15 FICA Tax Payable 16 FUTA Tax Payable 17 SUTA Tax Payable 18 Salaries Payable! 19 Frank Thompson, Capita 20 Frank Thompson, Drawi 21 Sales 22. Cost of Merchandise Sold 23 Factory Overhead 24 Advertising Expense 25 Salaries Expense 26 Rent Expense 27/ Payroll Tax Expense 28 Utilities Expense SESESSE