On October 1, 2019, Scott Erickson launched a pool services company called Splashing Around, which provides consulting services, pool installations, and custom pool designs. Scott Erickson adopts the calendar year for reporting purposes and expect to prepare the company's first set of financial statements on December 31, 2019. No. 101 106 Account Accounts Payable - McFall Corp. Wages Payable Unearned Pool Services Revenue No. 201.2 210 106.1 236 106.2 301 302 403 Account Cash Accounts Receivable Accounts Receivable - Henry's Pool and Spa Co. Accounts Receivable - Builder's Plus Accounts Receivable - Deep End Co. Accounts Receivable - Happy Summer Corp. Accounts Receivable - Underground Inc. Accounts Receivable - Slides R Us Accounts Receivable - Walking Wading Co. Accounts Receivable - Lifeguard Watch Co. Accounts Receivable - Living the Dream, Inc. Merchandise Inventory Office Supplies Prepaid Insurance Prepaid Rent Office Equipment Accumulated Depreciation - Office Equipment Pool Equipment Accumulated Depreciation - Pool Equipment Accounts Payable Accounts Payable - Todd's Office Products 106.3 106.4 106.5 106.6 106.7 106.8 106.9 404 413 414 415 502 119 612 126 S. Erickson, Capital S. Erickson, Withdrawals Pool Services Revenue Interest Revenue Sales Sales Returns and allowances Sales Discounts Cost of goods sold Depreciation Expense - Office Equip. Depreciation Expense - Pool Equip. Wages Expense Insurance Expense Rent Expense Office Supplies Expense Advertising Expense Mileage Expense Miscellaneous Expenses Repairs Expense - Pool Equip. Income Summary 128 613 623 637 131 163 164 167 168 201 640 652 655 676 677 684 901 201.1 November 1 The Company reimbursed S. Erickson in cash for business automobile mileage allowance (Erickson logged 1,500 miles at $0.32 per mile). 2 The company received $5,630 cash from Underground Inc. for consulting services performed. 5 The company purchased office supplies for $1,325 cash from Todd's Office Products. 8 The company billed Slides R Us $7,568 for services performed. 13 The company agreed to perform future services for Henry's Pool and Spa Co. No work has been performed. 18 The company received $2,802 cash from Happy Summer Corp as partial payment of the October 28 bill. 22 The company donated $450 cash to the United Way in the company's name. 24 The company completed work and sent a bill for $4,800 to Henry's Pool and Spa Co. 25 The company sent another bill to Happy Summer Corp for the past-due amount of $4,000. 28 The company reimbursed S. Erickson in cash for business automobile mileage (1,300 miles at $0.32 per mile). 30 The company paid cash to Julie Kruit for 14 days' work. 30 S. Erickson withdrew $1,500 cash from the company for personal use. GENERAL JOURNAL Page Date Account Titles and Explanation P.R. Debit Credit Trial Balance Debit Credit Totals
