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1-Apr ck 96 Paid weekly wages of $1200 1-Apr ck 97 Paid April rent of $600 5-Apr Sold 10 kits @ $1500 each, at a cost of $750 each on account AYL invoice 141 6-Apr ck 98 paid 3000 on account JML 8-Apr ck 99 Paid weekly wages of $1200 8-Apr Purchased $8000 of kit inventory on account from KRU 1 1-Apr Received $8125 on account from AYL for invoice # 128 1 1-Apr Sold 6 kits @ $500 each, at a cost of $250 each on account MT inv 142 12-Apr Sold land holdings for $15,000 13-Apr Issue $25,000 stock to R. U. Lucky for cash 16-Apr ck 100 Paid weekly wages of $1200 17-Apr Sold 5 kits @ $1,500 each, at a cost of $750 each to MT (cash sale). 17-Apr Purchased $3000 of kit inventory on account from KRU invoice # 500 18-Apr ck 101 Purchased kit inventory for $750 from JML 23-Apr ck 102 Paid weekly wages of $1200 25-Apr Received $6000 on account from MT 26-Apr ck 103 Paid $10,000 on account KRU 28-Apr Received $7,000 on account from AYL 29-Apr Sold 3 kits @ $1,500, at a cost of $750 each to AYL (cash sale). 20 30-Apr ck 104 Paid weekly wages of $1200 21 30-Apr ck 105 Paid monthly salary $2500 22 30-Apr Received telephone bill of $300 for service provided in April Additional : po previous note bears interest @ 5% per annum with balloon payment due in 5 years b Seven months of insurance remained prepaid at the start of the month c Equipment has an 8 year life with no salvage valueSee Transactions & Additonal Lucky Enterprises, Inc. at Bottom of Page Trial Balance as of March 31, 20XX Db Cr as of April 30, 20xx Cash 31,368 Accounts Receivable 21,125 Inventory 13,800 Prepaid Insurance 1,400 Land 15,000 Equipment 33,000 Accumulated depreciation, equip 4.125 Accounts Payable 13,000 Interest Payable 312 Notes Payable 25,000 Common Stock 50,000 Retained Earnings 12,800 Revenue 65,000 Cost of Goods Sold 32,500 Salary Expense 7.500 Wage Expense 10,600 Rent Expense 1.200 Depreciation expense 1,032 Telephone Expense 800 Insurance expense 600 Interest expense 312 Gain on sale Loss on sale 170,237 170,237 - 0 - 0