On April 1, 2012, Kathleen Alvarez established an interior decorating business, Intrex Designs. During the month, Kathleen completed the following transactions related to the business: Apr. 1. Kathleen transferred cash from a personal bank account to an account to be used for the business in exchange for capital stock, $17,000. 2. Paid rent for period of April 2 to end of month, $3,400. 6. Purchased of?ce equipment on account, $10,000. 8. Purchased a used truck for $21,000, paying $2,000 cash and giving a note payable for the remainder. 10. Purchased supplies for cash, $1,800. 12. Received cash for job completed, $13,000. Apr. 15. Paid annual premiums on property and casualty insurance, $1,800. 23. Recorded jobs completed on account and sent invoices to customers, $9,000. 24. Received an invoice for truck expenses, to be paid in April, $1,000. Enter the following transactions on Page 2 of the two-column journal. 29. Paid utilities expense, $1,500. 29. Paid miscellaneous expenses, $750. 30. Received cash from customers on account, $7,800. 30. Paid wages of employees, $4,000. 30. Paid creditor a portion of the amount owed for equipment purchased on April 6, $2,500. 30. Paid dividends, $2,000. These are the answers below, show me how to put them in the template in attached files 1) Cash Kathleen Alvarez, Capital 11 31 17,000 2) Rent Expense Cash 53 11 3,400 6) Equipment Accounts Payable 16 22 10,000 8) Truck Cash Notes Payable 18 11 21 2 1,000 10) Supplies Cash 13 11 1,800 12) Cash Fees Earned 11 41 13,000 17,000 3,400 10,000 2 ,000 19,000 1,800 13,000 15) Prepaid Insurance Cash 14 11 1,800 23) Accounts Receivable Fees Earned 12 41 9,000 24) Truck Expense Accounts Payable 55 22 1,000 1,800 9,000 1,000 Apr. 29) Utilities Expense Cash Debit Credit 54 11 1,500 29) Miscellaneous Expense Cash 59 11 7 50 30) Cash Accounts Receivable 11 12 7 ,800 30) Wages Expense Cash 51 11 4,000 30) Accounts Payable Cash 22 11 2 ,500 30) Kathleen Alvarez, Drawing Cash 32 11 2 ,000

Problem 2-3A Name: Section: Score: 0% Key Code: [Key code here] Instructions Answers are entered in the cells with gray backgrounds. Cells with non-gray backgrounds are protected and cannot be edited. Enter the appropriate amounts/formulas in the answer cells, or select from the drop-down list. In journal entries, dates will not be graded. In the general ledger accounts, only the final balance of the account will be graded. An asterisk (*) will appear to the right of incorrect entries in outlined answer cells. For correct grading in the trial balance, enter a zero where you would otherwise leave an amount cell blank. 1. JOURNAL Date 2012 Page 1 Post Ref. Debit Post Ref. Description Debit Credit April JOURNAL Date 2012 Page 2 Description Credit April 2. GENERAL LEDGER Cash Date 2012 Apr. 11 Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Item Post Ref. Dr. Cr. Dr. Post Ref. Dr. Cr. Dr. Item Balance Cr. Accounts Receivable Date 2012 Apr. 12 Balance Cr. Supplies Date 2012 13 Balance Cr. Apr. Prepaid Insurance Date 2012 Apr. 14 Balance Cr. Equipment Date 2012 Apr. 16 Balance Cr. Truck Date 2012 18 Balance Cr. Apr. Notes Payable Date 2012 Apr. 21 Balance Cr. Accounts Payable Date 2012 Apr. 22 Balance Cr. Capital Stock Date 2012 Apr. 31 Balance Cr. Dividends Date 2012 33 Balance Cr. Apr. Fees Earned Date 2012 Apr. 41 Balance Cr. Wages Expense Date 2012 51 Balance Cr. Apr. Rent Expense Date 2012 Apr. 53 Balance Cr. Utilities Expense Date 2012 Apr. 54 Balance Cr. Truck Expense Date 2012 Apr. 55 Balance Cr. Miscellaneous Expense Date 2012 Apr. Item 3. 59 Balance INTREX DESIGNS Unadjusted Trial Balance April 30, 2012 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Truck Notes Payable Accounts Payable Capital Stock Dividends Fees Earned Wages Expense Rent Expense Utilities Expense Truck Expense Miscellaneous Expense Cr. Problem 2-3A Name: Solution Section: Score: ON Key Code: Instructions Answers are entered in the cells with gray backgrounds. Cells with non-gray backgrounds are protected and cannot be edited. Enter the appropriate amounts/formulas in the answer cells, or select from the drop-down list. In journal entries, dates will not be graded. In the general ledger accounts, only the final balance of the account will be graded. An asterisk (*) will appear to the right of incorrect entries in outlined answer cells. For correct grading in the trial balance, enter a zero where you would otherwise leave an amount cell blank. 1. JOURNAL Date 2012 April Page 1 Post Ref. Description Debit 1 Cash Capital Stock 11 31 2 Rent Expense 53 Credit 17,000 3,400 Cash 17,000 11 6 Equipment 3,400 16 Accounts Payable 10,000 22 8 Truck Cash Notes Payable 10,000 18 11 21 21,000 10 Supplies Cash 13 11 1,800 12 Cash 11 13,000 Fees Earned 2,000 19,000 1,800 41 13,000 15 Prepaid Insurance Cash 14 11 1,800 23 Accounts Receivable Fees Earned 12 41 9,000 24 Truck Expense Accounts Payable 55 22 1,000 1,800 9,000 1,000 JOURNAL Page 2 Post Ref. Date Description 2012 April 29 Utilities Expense Debit 54 Cash Credit 1,500 11 29 Miscellaneous Expense 1,500 59 Cash 750 11 750 30 Cash Accounts Receivable 11 12 7,800 30 Wages Expense Cash 51 11 4,000 30 Accounts Payable Cash 22 11 2,500 30 Dividends 33 2,000 Cash 11 7,800 4,000 2,500 2,000 GENERAL LEDGER 2. Cash Date 2012 Apr. 11 Item Post Ref. 1 2 1 1 8 10 12 1 1 1 15 29 29 30 2 Dr. 3,400 2 2 2 Cr. 1 2 2 30 30 30 Balance Dr. 17,000 13,600 17,000 Cr. 2,000 1,800 11,600 9,800 22,800 1,800 1,500 750 21,000 19,500 18,750 13,000 7,800 4,000 2,500 26,550 22,550 20,050 2,000 18,050 Cr. Dr. 7,800 9,000 1,200 Cr. Dr. Accounts Receivable Date 2012 Apr. 23 30 12 Item Post Ref. Balance Dr. 1 2 9,000 Cr. Supplies Apr. 13 Item Date 2012 Post Ref. Item Post Ref. 10 Balance Dr. 1 1,800 Cr. 1,800 Prepaid Insurance Date 2012 Apr. 15 14 Balance Dr. 1 Cr. Dr. 1,800 Cr. 1,800 Equipment Date 2012 Apr. 16 Item 6 Post Ref. 1 Balance Dr. Cr. Dr. 10,000 Cr. 10,000 Truck 18 Item Apr. Post Ref. Item Date 2012 Post Ref. 8 1 Balance Dr. Cr. Dr. 21,000 Cr. 21,000 Notes Payable Date 2012 Apr. 21 8 Balance Dr. Cr. 1 Dr. Cr. 19,000 19,000 Accounts Payable Date 2012 Apr. 22 Item Post Ref. 6 24 30 Balance Dr. 1 2 Cr. 1 Dr. Cr. 10,000 10,000 1,000 11,000 8,500 2,500 Capital Stock Date 2012 Apr. 31 Item 1 Post Ref. Balance Dr. Cr. 1 Dr. Cr. 17,000 17,000 Dividends Apr. 33 Item Date 2012 Post Ref. Item Post Ref. 30 Balance Dr. 2 Cr. Dr. 2,000 Cr. 2,000 Fees Earned Date 2012 Apr. 12 23 41 Balance Dr. Cr. 1 1 Dr. Cr. 13,000 9,000 13,000 22,000 Wages Expense Date 2012 Apr. 51 Item 30 Post Ref. 2 Balance Dr. Cr. Dr. 4,000 Cr. 4,000 Rent Expense Date 2012 Apr. 53 Item Post Ref. Item Post Ref. 2 1 Balance Dr. Cr. Dr. 3,400 Cr. 3,400 Utilities Expense Date 2012 Apr. 29 54 Balance Dr. 2 Cr. Dr. 1,500 Cr. 1,500 Truck Expense Date 2012 Apr. 55 Item 24 Post Ref. Balance Dr. 1 Cr. Dr. 1,000 Cr. 1,000 Miscellaneous Expense Date 2012 Apr. 29 Item 3. 59 Post Ref. Balance Dr. 2 Cr. Dr. 750 750 INTREX DESIGNS Unadjusted Trial Balance April 30, 2012 Cash Accounts Receivable Supplies 18,050 1,200 1,800 Prepaid Insurance Equipment Truck 1,800 10,000 21,000 - Notes Payable Accounts Payable Capital Stock - 19,000 8,500 17,000 Dividends Fees Earned Wages Expense 2,000 4,000 22,000 - Rent Expense Utilities Expense Truck Expense 3,400 1,500 1,000 - 750 66,500 66,500 Miscellaneous Expense - Cr