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00 OverPriced Jeans, Inc. - Transactions - Additional Information March 2021 Transactions Date Description of the Transaction March 1 Owners of OPJ invested an additional $55,000 cash into the business. The cash is put into Big Bank. (As an example of how to journalize and post a transaction-this transaction has already been entered into the General Journal and posted to the General Ledger.) March 1 Pay off the $60,000 Note Payable owed to Little Bank. The cash to pay off the note is taken out of Big Bank. Also pay to Little Bank $450 for interest owed on the Note Payable for February. The $450 cash is also taken out of Big Bank. March 1 Take $5,200 cash out of Big Bank to pay for March's rent. March 2 The customer that purchased on credit on February 15 pays $88,000 cash to pay off the amount due. The cash is deposited into Big Bank. March 10 Sale of inventory to a customer-selling price $73,500-cost of the inventory sold $23,000. The customer pays cash. The cash is deposited into Little Bank. March 15 Take $26,000 cash out of Little Bank to pay employees for wages they have earned. March 16 Purchase $82.250 of additional inventory. OPJ will pay the manufacturer 50% of the $82,250 in 10 days. OPJ will pay the remaining 50% in 30 days. March 17 Sale of inventory to a customer-selling price $111,000 -- cost of the inventory sold $33,000. The customer will pay for the purchase in 30 days. March 20 Sale of inventory to a customer-selling price $165,500 -- cost of the inventory sold $38,750. The customer pays $35,500 cash that is deposited into Little Bank. The customer will pay the remaining amount in 30 days. March 22 Purchase inventory for $42,000 cash. The cash is taken out of Big Bank, March 26 Pay the manufacturer the 50% due on the March 16th purchase of inventory. The cash is taken out of Big Bank. March 30 Take $32,500 cash out of Little Bank to pay employees for wages they have earned. Additional Information Interest due to Big Bank on the Note Payable for the month of March is $995. As of March 31 OPJ owes Big Bank a total of $1,595 for interest ($600 for February + $995 for March). Interest will be paid to Big Bank in June. Note Payable Big Bank: 120 150 200 210 215 220 225 300 305 400 500 510 515 520 Inventory Equipment Liabilities: Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Equity: Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Rent Expense Wages Expense Interest Expense Revenues: Expenses: 201 Acco 100 Moon-Day 31 31 3-1 32 3-10 3-15 3-16 3-17 " ... ** *** .... .. .. OverPriced Jeans Inc. General Joumal Account Name Posted Debit Cash-Big Ba 55,000.00 Common S e adtional Common Stock x 60,000.00 x 450.00 X 5.200.00 88.000.00 73,500.00 23.000.00 26.000.00 82.250.00 111.000.00 33.000.00 Solventory Cash OverPriced Jeans, Inc. General Joumal 2021 MDay Number Account Name Posted Debit 3-20 105 Cash-Bank 35.500.00 110 Account Rec 130.000.00 400 Sale 100 Cost of Goods Sold 38.750.00 120 kry Customer Pal Payment & Inventory S 3:22 120tory 42.000.00 105 C-Lank 3-20 41,125.00 200 Accounts Payable 105 Cash-Bak 3-30 515 32.500.00 105 3-31 520 1,505.00 210 3-31 400 Rev 350.000.00 305 and Earnings 3:31 305 160.045.00 500 Cost of Goods 550 Rnt Expe 55 W Expense 520 nr Expens ** 300 255 Note Payable-Le Bak 225 Pay-Bank 100 Cash-Ba 513 Met Expense 100 100 110 105 400 100 120 515 Wap Exper 105 - Bak Wages for Employees 120 vry 200 Acount Pa Purchase of very 400 500 110 Account Rachable Sales Revenue of Good 120 very Cash-BigBank Pay Man's Can-BigBank Accounts Rece Customer Credit Payed Off - Bak Sales Revenue Cost of Goods St r Solventory for Cas Purchase of inventory Payment to count Pay Wapes Expense Cash-Lite Bak Wages for Employees Expenses Nota Paya-Big Bank Interest Expense Recorded Close Sales Revenue Account Eings Depen 1 Cred 55,000.00 60.450.00 5.200.00 88.000.00 73,500.00 23,000.00 26,000.00 82.250.00 111.000.00 33.000.00 Page # 2 Credit 165.500.00 38.750.00 42.000.00 41.125.00 32.500.00 1.596.00 350.000.00 94.750.00 5.200.00 58.500.00 1.500.00 Account # 100 2021 Month Day OverPriced Jeans, Inc. - General Ledger Cash - Big Bank Journal Debit Credit Page 76,000.00 1 55,000.00 1 60,450.00 1 5,200.00 88,000.00 42,000.00 41,125.00 3-1 Beginning Balance 3-1 3-1 32 3-22 3-26 Account # 105 2021 Month-Day 3-1 3-10 3-15 3-20 3-30 Account # 110 2021 Month Day 3-1 3-2 3-17 3-20 Account # 120 2921 Month-Day 2 2 Cash-Little Bank Joumal Page 1 1 2 2 Accounts Receivable Joumal Page 1 1 2 Beginning Balance Beginning Balance Inventory 3-1 Beginning Balance 3-10 3-16 3-17 3-20 3-22 Account # 150 2021 Manthy Day 1 Equipment 3-1 Beginning Balance Joumal Page 1 1 1 2 2 Journal Pag Debit 27,000.00 73,500.00 35,500.00 Debit 158,000.00 111,000.00 130,000.00 Debit 36,000.00 82,250.00 42,000.00 Debit 60,000.00 Credit 26,000.00 32,500.00 Credit 88,000.00 Credit 23,000.00 33,000.00 38,750.00 Cred Balance 76,000.00 Dr 131,000.00 Dr 70.550.00 Dr 65,350.00 Dr 153,350.00 Dr 111,350.00 Dr 70.225.00 Dr Balance 27,000.00 Dr 100,500.00 Dr 74,500.00 Dr 110,000.00 Dr 77,500.00 Dr Balance 158,000.00 Dr 70,000.00 Dr 181,000.00 Dr 311,000.00 Dr Balance 36,000.00 Dr 13,000.00 Dr 95,250.00 Dr 62.250.00 Dr 23,500.00 Dr 65,500.00 Dr Balance 60,000.00 Dr Account 200 2021 Menth-Day 3-1 Beginning Balance 3-16 3-20 Account # 210 2021 Menth-Day OverPriced Jeans, Inc. - General Ledger Accounts Payable Journal Debit Credit 0.00 1 82.250.00 2 41,125.00 Note Payable - Big Bank Journal Debit Credit 65,000.00 2 1,595.00 Note Payable - Little Bank Journal Debit Pa 60,000.00 3-1 Beginning Balance 3-31 Account # 215 2021 Menth-Day 3-1 3-1 Account # 220 2021 Morth-Day Beginning Balance Account #225 2021 Month Day 3-1 Beginning Balance 1 Interest Payable - Big Bank Journal Debit Interest Payable - Little Bank Journal Debit Pagn 1 Common Stock Jeurial Page 8 1 Retained Earnings Journal 2 2 Account 300 2021 Morth-Day 3-1 3-1 Account # 305 2021 Morth-Day 31 3-31 3-31 3-1 Beginning Balange Beginning Balance Beginning Balance 450.00 Debit Debit 160,045.00 Credit 60,000.00 Credit 600.00 Credit 450.00 Credit 75.000.00 55.000.00 Credit 155.950.00 350,000.00 Balance 0.00 or 82.250.00 C 41,125.00 Cr Balance 65,000.00 Cr 66,595.00 Cr Balance 60,000.00 C 0.00 Cr Balance 600.00 Cr Balance 450.00 C 0.00 Cr Balance 75,000.00 Cr 130,000.00 Cr Balance 155,950.00 Cr 505,950.00 C 345,905.00 Cr Account # 400 2021 Month-Day OverPriced Jeans, Inc. General Ledger Sales Revenue Journal Debit Credit Page 0.00 1 73,500.00 1 111,000.00 2 165,500.00 2 350,000.00 Cost of Goods Sold Journal Credit Page 1 1 2 2 94,750.00 Rent Expense Journal Page # Credit 1 2 Wages Expense Journal Page 1 2 3-1 Beginning Balance 3-10 3-17 3-20 3-31 Account # 500 2021 Month Day 3-1 Beginning Balance 3-10 3-17 3-20 3-31 Account # 510 2021 Month-Day 3-1 3-1 3-31 Account # 515 2021 Month-Day 3-1 3-15 3-30 3-31 Account # 520 2021 Month-Day 3-1 3-31 3-31 Beginning Balance Beginning Balance 2 Interest Expense Journal Page 8 2 2 Beginning Balance Debit 0.00 23,000.00 33,000.00 38,750.00 Debit 0.00 5.200.00 Debit 0.00 26,000.00 32,500.00 Debit 0.00 1,595.00 5,200.00 Credit 58,500.00 Credit 1.595.00 Balance 0.00 Cr 73,500.00 Cr 184,500.00 Cr 350,000.00 Cr 0.00 Cr Balance 0.00 Dr 23,000.00 Dr 56,000.00 De 94,750.00 Dr 0.00 De Balance 0.00 Dr 5,200.00 Dr 0.00 Dr Balance 0.00 Dr 26,000.00 Dr 58,500.00 Dr 0.00 Dr Balance 0.00 Dr 1,595.00 Dr 0.00 Dr Account # 100 105 110 120 150 200 210 215 220 225 300 305 400 500 510 515 520 OPJ's March 31, 2021 Pre-Closing Trial Balance Account Name Debit 70,225.00 77,500.00 311,000.00 65,500.00 60,000.00 0.00 0.00 94,750.00 5,200.00 58,500.00 1,595.00 744,270.00 Cash - Big Bank Cash Little Bank Accounts Receivable Inventory Equipment Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Rent Expense Wages Expense Interest Expense Totals Credit 41,125.00 66,595.00 0.00 600.00 0.00 130,000.00 155,950.00 350,000.00 744,270.00 OverPriced Jeans, Inc. Income Statement for the Month Ended March 31, 2021 Sales Revenue Cost of Goods Sold Expenses: Rent Expense Wages Expense Interest Expense $350,000.00 (94,750.00) Gross Profit 255,250.00 (5,200.00) (58,500.00) (1,595.00) (65,295.00) $189,955.00 Total Expenses Net Income Calculation of Retained Earnings as of March 31 for the Balance Sheet Retained Earnings Current Balance Plus March Net Income Retained Earnings as of March 31 for Balance Sheet 155,950.00 189,955.00 345,905.00 OverPriced Jeans, Inc. Balance Sheet as of March 31, 2021 Total Assets Assets Cash - Big Bank Cash - Little Bank Accounts Receivable Inventory Equipment Liabilities Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Equity: Common Stock Retained Earnings Total Liabilities Total Equity Total Liabilities & Equity $70,225.00 77,500.00 311,000.00 65,500.00 60,000.00 $584,225.00 $41,125.00 66,590.00 0.00 600.00 0.00 108,315.00 130,000.00 345,905.00 475,905.00 $584,220.00 Account # 100 105 110 120 150 200 210 215 220 225 300 305 400 500 510 515 520 OPJ's March 31, 2021 Post-Closing Trial Balance - Account Name Debit 70,225.00 77,500.00 311,000.00 65,500.00 60,000.00 0.00 0.00 Cash - Big Bank Cash - Little Bank Accounts Receivable Inventory Equipment Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Rent Expense Wages Expense Interest Expense Totals 584,225.00 Credit 41,125.00 66,595.00 0.00 600.00 0.00 130,000.00 345,905.00 584,225.00 OverPriced Jeans, Inc. Account 2021 Month-Day Number 3-1 100 300 Common Stock Issue additional Common Stock 3-1 215 Note Payable - Little Bank 225 Interes Payable - Little Bank 100 Cash - Big Bank Note and Interes Payable 3-1 510 Rent Expense 100 Cash - Big Bank Pay for March's Rent 3-2 100 Cash - Big Bank 110 Accounts Receivable Customer Credit Payed Off 3-10 105 Cash - Little Bank 400 Sales Revenue 500 Cost of Goods Sold 120 Inventory Sold Inventory for Cash 3-15 515 Wages Expense 105 Cash - Little Bank Wages for Employees 3-16 120 Inventory 200 Acount Payable Purchase of Inventory 3-17 110 Account Recivable 400 Sales Revenue 500 Cost of Goods Sold 120 Inventory Sold Inventory for Cash Account Name Cash - Big Bank General Journal Posted Debit X 55,000.00 X 60,000.00 450.00 5,200.00 88,000.00 73,500.00 23,000.00 26,000.00 82,250.00 111,000.00 33,000.00 xxx X xx X X xx xxxx X X X X X xx X xx X X xxxx X X Page # 1 Credit 55,000.00 60,450.00 5,200.00 88,000.00 73,500.00 23,000.00 26,000.00 82,250.00 111,000.00 33,000.00 2021 Account Month-Day Number 3-20 105 110 400 500 120 3-22 120 105 3-26 3-30 3-31 3-31 3-31 200 105 515 105 520 210 400 305 305 500 510 515 520 OverPriced Jeans, Inc. - General Journal Account Name Posted Debit Cash - Little Bank X 35,500.00 Account Receivable X 130,000.00 Sale Revenue X Cost of Goods Sold X 38,750.00 Inventory X Customer Partial Payment & Inventory Sol Inventory 42,000.00 Cash - Little Bank Purchase of Inventory Accounts Payable 41,125.00 Cash - Big Bank Payment to Accunt Payable Wages Expense 32,500.00 Cash - Little Bank Wages for Employees Interest Expenses 1,595.00 Note Payable - Big Bank Interest Expense Recorded Sale Revensu 350,000.00 Retained Earnings Close Sales Revenue Account Retained Earnings 160,045.00 Cost of Goods Sold Rent Expense Wages Expense Inters Expense Close Expense Accounts XX X X x x X X xx X X xx X X x x x x x X X X X Page # 2 Credit 165,500.00 38,750.00 42,000.00 41,125.00 32,500.00 1,595.00 350,000.00 94,750.00 5,200.00 58,500.00 1,595.00