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On April 1, Mr. John Doe Opened up John's Services, as a sole On April I, Mr. John Doe Opened up John's Services, as a

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On April 1, Mr. John Doe Opened up John's Services, as a sole On April I, Mr. John Doe Opened up John's Services, as a sole proprietor. During April he completed the following transactions April John Invested $40,000 cash in the business. 2 Purchased a lightly used pickup truck for $25,000, paying $6,000 cash and the balance on account. 3 Purchased supplies for $5,100 on account. 5 Paid $2,400 cash on a l-year insurance policy effective April 1. 12 Bill 18 Paid $4,000 cash on amount owed on van and $2,100 on amount owed on supp 20 Paid $4,000 cash for employee salaries and wages 21 Collected $4,000 cash from customers billed on April 12 25 Billed customers an additional $8,000 for services 30 Paid $400 for the monthly gasoline bill for the van. ed customers $6,400 for home repair and maintenance services. 30 Withdrew S1.800 cash for personal use Chart of Accounts Account Account Name Account Account Name 101 Cash 112 Accounts Receivable 26 Supplies 130 P/P Insurance 157 Equipment 158 Accum. Depr.-Equip 201 Account Payable 212 Salaries & Wages Payable 01 Owner's Capital 306 350 400 631 633 711 722 726 Owner's Drawing Income Summary Service Revenue Supplies Exp. Gasoline Exp. Depr. Exp. Insurance Exp. Salaries &Wages Exp. Instructions: This project, which must be completely typewritten, covers the entire accounting cycle. (Blank accounting forms may be downloaded from the blackboard). Hand written (in whole or in part) submittals will not be accepted and will receive a grade of zero. I. Journalize and post the April transactions shown above. 2. Prepare a trial balance as of April 30 (use a worksheet). 3. Journalize and post the following adjustments: a. Unbilled and uncollected revenue for services performed on April 30 were $3,500 b. Depreciation on equipment for the month was $400. c. Expired insurance (hint: think)

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