Preparing Adjusted Trial Balance

(accounts in ascending account order)

The buses ordered a selles suriyent to be pay. Tas sected from the move's ways there was reeds bestaan taat ce sa serbes. decorationer. These tractors are the posted to the prethe great per a les receivable to see why there are certs are maintained to come Chantal The artister State sufen the sand tutures 100 no bank 110 130 1 in mod direction 200 210 PRO 230 kn 300 30 D 320 400 40 a 0 D SCO 100 Adet ID DE Det O in ASV, 3.00 Dute i henter pred bort for the use a deest of $22.000. This to provided 1 Archasest senget. Strom Shop by for $27.000 and computer or the step from Car Wars These were of $27.000 the band der 5.000 from the buses Therever yours povergre, torp 2 Archased wwertery Card and protective years from Beckenstr $20,000 n terms 5 pure of postage stars and seyron Aurel Foto 5350 7 rches surten ere stron Surferts $18.20 on tomor 30, 51.410 LCS seers for verting the shop for en Soros e entry to the essere presteert It Create or fotos for $7.1980 37) Temaet 13 14 ered cheron Brot for stort by the ording the encount 23 Cash sale of wory is the 5990 to 54301 24 an enterte der Dichte:0 het was not the street. The como es ese and they were puttek voerture 2 Archased the frontul per fer .cn ferro o taro, 27 enter casted acete for $1.78 per ages to Sett bereits start or stores are welcom/586, and $1. des terren The end of months or below Decespere 27 Open Dreath of the Year The te breve been used and posted Cash at bank Date Details June 1 Capital 14 Sales revenue 18 Accounts receivable 23 Sales revenue 27 Accounts receivable 460 Debit Date Details 22,000 June 1 Shop equipment (cost) 1 Prepaid insurance 3,990 5 Postage and stationery expense 990 8 Advertising expense 3,190 8 Accounts payable 25 Accounts payable 30 Electricity expense 30 Wages expense 30 Drawings No. 100 Credit 5,000 4,440 350 1,410 16,407 5,500 230 740 1,040 Details Accounts receivable Date June 11 Sales revenue 12 Sales revenue 13 Sales revenue 26 Sales revenue Debit Date Details 7,190 June 18 Cash at bank 18 Discount allowed 4,200 24 Sales returns and allowances 6,600 27 Cash at bank No. 110 Credit 3,990 210 1,160 3,190 4,350 Details Details Inventory Date June 2 Accounts payable 7 Accounts payable 24 Cost of sales 27 Accounts payable Debit Date 20,600 June 11 Cost of sales 18,230 12 Cost of sales 360 13 Cost of sales 6,900 14 Cost of sales 23 Cost of sales 26 Cost of sales No. 120 Credit 3,700 2,500 2,500 240 450 3,100 Details Debit Date Details 4,440 June 30 Insurance expense No. 130 Credit 370 Prepaid insurance Date June 1 Cash at bank Shop equipment (cost) Date June 1 Bank loan 1 Cash at bank No. 171 Credit Details Date Details Debit 27,000 5,000 Accumulated depreciation - shop equipment No. 172 Date Details Debit Date Details June 30 Depreciation expense Credit 533 Details Details Accounts payable Date June 8 Cash at bank 8 Discount received 25 Cash at bank Debit Date 16,407 June 2 Inventory 1,823 7 Inventory 5,500 27 Inventory No. 200 Credit 20,600 18,230 6,900 PAYG withholding payable Date Details Debit Details Date June 30 Wages expense No. 210 Credit 60 Superannuation payable Date Details Debit Date Details June 30 Superannuation expense No. 220 Credit 73 Bank loan Date Details Debit Date Details June 1 Shop equipment (cost) 30 Interest expense No. 230 Credit 27,000 113 Capital Date Details Debit Details Date June 1 Cash at bank No. 300 Credit 22,000 Drawings Date June 30 Cash at bank No. 310 Credit Details Date Details Debit 1,040 Sales revenue Date Details Debit Date Details June 11 Accounts receivable 12 Accounts receivable 13 Accounts receivable 14 Cash at bank 23 Cash at bank 26 Accounts receivable No. 400 Credit 7,190 4,350 4,200 460 990 6,600 No. 410 Credit Date Details Sales returns and allowances Date Details June 24 Accounts receivable Discount received Date Details Debit 1,160 Debit Details Date June 8 Accounts payable No. 420 Credit 1,823 Details Debit Details No. 500 Credit 360 Cost of sales Date June 11 Inventory 12 Inventory 13 Inventory 14 Inventory 23 Inventory 26 Inventory Date 3,700 June 24 Inventory 2,500 2,500 240 450 3,100 Advertising expense Date June 8 Cash at bank Details No. 600 Credit Date Details Debit 1,410 No. 610 Debit Date Details Credit 533 Depreciation expense Date Details June 30 Accumulated depreciation - shop equipment Discount allowed Date Details June 18 Accounts receivable No. 620 Credit Debit Date Details 210 No. 630 Electricity expense Date June 30 Cash at bank Details Debit Date Details Credit 230 Insurance expense Date June 30 Prepaid insurance No. 640 Credit Details Debit Date Details 370 No. 650 Credit Debit Date Details 113 Interest expense Date Details June 30 Bank loan Postage and stationery expense Date Details June 5 Cash at bank No. 660 Credit Debit Details Date 350 Superannuation expense Date Details June 30 Superannuation payable No. 670 Credit Debit Date Details 73 No. 690 Credit Debit Date Details Wages expense Date Details June 30 Cash at bank 30 PAYG withholding payable Prepare an adjusted trial balance. 740 60 The buses ordered a selles suriyent to be pay. Tas sected from the move's ways there was reeds bestaan taat ce sa serbes. decorationer. These tractors are the posted to the prethe great per a les receivable to see why there are certs are maintained to come Chantal The artister State sufen the sand tutures 100 no bank 110 130 1 in mod direction 200 210 PRO 230 kn 300 30 D 320 400 40 a 0 D SCO 100 Adet ID DE Det O in ASV, 3.00 Dute i henter pred bort for the use a deest of $22.000. This to provided 1 Archasest senget. Strom Shop by for $27.000 and computer or the step from Car Wars These were of $27.000 the band der 5.000 from the buses Therever yours povergre, torp 2 Archased wwertery Card and protective years from Beckenstr $20,000 n terms 5 pure of postage stars and seyron Aurel Foto 5350 7 rches surten ere stron Surferts $18.20 on tomor 30, 51.410 LCS seers for verting the shop for en Soros e entry to the essere presteert It Create or fotos for $7.1980 37) Temaet 13 14 ered cheron Brot for stort by the ording the encount 23 Cash sale of wory is the 5990 to 54301 24 an enterte der Dichte:0 het was not the street. The como es ese and they were puttek voerture 2 Archased the frontul per fer .cn ferro o taro, 27 enter casted acete for $1.78 per ages to Sett bereits start or stores are welcom/586, and $1. des terren The end of months or below Decespere 27 Open Dreath of the Year The te breve been used and posted Cash at bank Date Details June 1 Capital 14 Sales revenue 18 Accounts receivable 23 Sales revenue 27 Accounts receivable 460 Debit Date Details 22,000 June 1 Shop equipment (cost) 1 Prepaid insurance 3,990 5 Postage and stationery expense 990 8 Advertising expense 3,190 8 Accounts payable 25 Accounts payable 30 Electricity expense 30 Wages expense 30 Drawings No. 100 Credit 5,000 4,440 350 1,410 16,407 5,500 230 740 1,040 Details Accounts receivable Date June 11 Sales revenue 12 Sales revenue 13 Sales revenue 26 Sales revenue Debit Date Details 7,190 June 18 Cash at bank 18 Discount allowed 4,200 24 Sales returns and allowances 6,600 27 Cash at bank No. 110 Credit 3,990 210 1,160 3,190 4,350 Details Details Inventory Date June 2 Accounts payable 7 Accounts payable 24 Cost of sales 27 Accounts payable Debit Date 20,600 June 11 Cost of sales 18,230 12 Cost of sales 360 13 Cost of sales 6,900 14 Cost of sales 23 Cost of sales 26 Cost of sales No. 120 Credit 3,700 2,500 2,500 240 450 3,100 Details Debit Date Details 4,440 June 30 Insurance expense No. 130 Credit 370 Prepaid insurance Date June 1 Cash at bank Shop equipment (cost) Date June 1 Bank loan 1 Cash at bank No. 171 Credit Details Date Details Debit 27,000 5,000 Accumulated depreciation - shop equipment No. 172 Date Details Debit Date Details June 30 Depreciation expense Credit 533 Details Details Accounts payable Date June 8 Cash at bank 8 Discount received 25 Cash at bank Debit Date 16,407 June 2 Inventory 1,823 7 Inventory 5,500 27 Inventory No. 200 Credit 20,600 18,230 6,900 PAYG withholding payable Date Details Debit Details Date June 30 Wages expense No. 210 Credit 60 Superannuation payable Date Details Debit Date Details June 30 Superannuation expense No. 220 Credit 73 Bank loan Date Details Debit Date Details June 1 Shop equipment (cost) 30 Interest expense No. 230 Credit 27,000 113 Capital Date Details Debit Details Date June 1 Cash at bank No. 300 Credit 22,000 Drawings Date June 30 Cash at bank No. 310 Credit Details Date Details Debit 1,040 Sales revenue Date Details Debit Date Details June 11 Accounts receivable 12 Accounts receivable 13 Accounts receivable 14 Cash at bank 23 Cash at bank 26 Accounts receivable No. 400 Credit 7,190 4,350 4,200 460 990 6,600 No. 410 Credit Date Details Sales returns and allowances Date Details June 24 Accounts receivable Discount received Date Details Debit 1,160 Debit Details Date June 8 Accounts payable No. 420 Credit 1,823 Details Debit Details No. 500 Credit 360 Cost of sales Date June 11 Inventory 12 Inventory 13 Inventory 14 Inventory 23 Inventory 26 Inventory Date 3,700 June 24 Inventory 2,500 2,500 240 450 3,100 Advertising expense Date June 8 Cash at bank Details No. 600 Credit Date Details Debit 1,410 No. 610 Debit Date Details Credit 533 Depreciation expense Date Details June 30 Accumulated depreciation - shop equipment Discount allowed Date Details June 18 Accounts receivable No. 620 Credit Debit Date Details 210 No. 630 Electricity expense Date June 30 Cash at bank Details Debit Date Details Credit 230 Insurance expense Date June 30 Prepaid insurance No. 640 Credit Details Debit Date Details 370 No. 650 Credit Debit Date Details 113 Interest expense Date Details June 30 Bank loan Postage and stationery expense Date Details June 5 Cash at bank No. 660 Credit Debit Details Date 350 Superannuation expense Date Details June 30 Superannuation payable No. 670 Credit Debit Date Details 73 No. 690 Credit Debit Date Details Wages expense Date Details June 30 Cash at bank 30 PAYG withholding payable Prepare an adjusted trial balance. 740 60