Provide the General Journal, Ledgers, petty cash analysis and bank reconciliation statement with the information given.

Accounting 101 Term Project Name: ______________________________ KATZ AND DAWGZ VETERINARY CLINIC CHART OF ACCOUNTS Assets Revenue 111 Cash 411 Professional Fees 112 Petty Cash Fund 412 Boarding Fees 115 Accounts Receivable 116 Office Supplies 118 Office Equipment Expenses 119 Accum. Depr., Office Equip. 511 Salary Expense 120 Furniture and Fixtures 512 Rent Expense 121 Accum. Depr., Furn./Fixtures 513 Utilities Expense 514 Miscellaneous Expense Liabilities 515 Maintenance Expense 211 516 Office Supplies Expense 517 Telephone Expense 519 Depr. Expense, Office Equipment 521 Depr. Expense, Furniture/Fixtures Accounts Payable Owner's Equity 311 Dr. Barkley Katz, Capital 312 Dr. Barkley Katz, Drawing 330 Income Summary . Instructions Journalize the transactions for the month of July, 2018, beginning on page GJ 1. Be sure and list the Debit Account(s) first; Credit Account(s) next. Be sure and write a brief explanation for each transaction. Enter Petty Cash expenditures as they occur in the Petty Cash Analysis sheet. Reconcile, and reimburse Petty Cash at end of the month. Print the Petty Cash Analysis sheet. Note: Before reimbursement there was $6 left in the box. Post the journal entries to the general ledger accounts. Be sure and use the Post Reference #s for each posting. Prepare the Trial Balance section of the worksheet. Prepare the Adjustments section of the worksheet. o Compute and record the adjustment for supplies used during the month. An inventory showed supplies on hand of $128. o Record the adjustment for depreciation of Office Equipment of $80 for the month. o Record the adjustment for depreciation of Furniture/Fixtures of $32 for the month. Complete the worksheet. Print Prepare an Income Statement for the month. Prepare a Statement of Owner's Equity. Prepare a Balance Sheet using the report form. Print all statements (1 page) Journalize and post the Adjusting entries. Journalize and post the Closing entries. Prepare a Postclosing Trial Balance. Print Print the complete General Journal for July. (Pages GJ1, GJ2 , GJ3, GJ4, GJ5.) Print the General Ledger for July. Complete the July Bank Reconciliation. Print Bank Balance $21,815 July 28 deposit has not cleared the bank. Checks #1011, #1012, and #1013 are outstanding. Bank Debit Memo $25, for July bank charges. Journalize cash adjustments needed, but DO NOT POST. Add all these reports to your report folder with the cover sheet on top followed by the Chart of Accounts. Keep all reports in the order as listed on the Cover sheet. The following transactions were completed by Katz and Dawgz Veterinary Clinic during the month of July: July 1 Dr. Katz deposited $25,000 into a bank account in the name of the business. 2 Established a Petty Cash Fund in the amount of $150, Ck# 1001 3 Paid July monthly rent for the building, $1125, Ck# 1002 * *3 Paid $25 for flowers for reception area, Flowers R Us, voucher #1. (Misc. Exp.) 6 Bought filing cabinets on account from ABC Office Supply, $975, Inv. #1654. (Furniture and Fixtures). 6 Paid cash for office supplies purchased at XYZ Office Supply, $523, Inv. #1713. Ck# 1003. 6 Paid cash for chairs and carpets from Ducky's Office Furniture for reception area, $938, Ck. #1004. **7 Paid $55 for delivery charges, UPS, for filing cabinets, voucher #2. (Misc. Exp.) 7 Bought a photocopier from JZ's Office Equipment, $635, paying $135 down, placing the balance on account,Inv.#1017, Ck# 1005. 7 Received $745 for Professional Fees, and $310 for Boarding Fees. 10 Received and paid the telephone bill, which included installation charges, $227, Ck. #1006. **10 Bought stick-on labels, and file folders, Staples, $15, voucher #3. (Supplies Exp) 11 Dr. Katz invested his personal computer, printer, and scanner (Office Equipment) into the business with a fair market value of $2,300 (additional investment). **11 Paid postage on incoming packages, $14, voucher #4. (Misc. Exp.) 12 Performed surgical procedures on account, $2837. 15 Paid receptionist salary, $1250, Ck. #1007 17 Received and paid the bill for the State Veterinary Convention, $365, Ck. #1008, (Miscellaneous Expense). 18 Received and paid the utility bill, $184, Ck. #1009. 20 Received cash on account from credit customers, $837. 23 Paid on account to ABC Office Supply, Inv. #1654, $155, Ck. #1010. 28 Received $565 cash for Boarding Fees. **29 Paid $35 to have parking lot cleaned, voucher #5 (Maint. Exp) 30 Paid the receptionist's salary, $1250, Ck. #1011. 31 Withdrew cash for personal use, $850, Ck. #1012. 31 Journalize reimbursement of Petty Cash, Ck# 1013. KATZ AND DAWGZ VETERINARY CLINIC PETTY CASH ANALYSIS Page 1 CR-Cash Date V# Description Receipts Payments Debit Debit Debit Debit Supplies Maint. Misc. Other Accts Expense Expense Expense Account Amount KATZ AND DAWGZ VETERINARY CLINIC Bank Reconciliation Statement July 31, 2018 Balance on Bank Statement $ 21,815 Checkbook Balance GENERAL JOURNAL Page GJ3 Date 201 8 Account Titles and Description PR Debit Credit KATZ AND DAWGZ VETERINARY CLINIC PETTY CASH ANALYSIS Page 1 CR-Cash Date V# Description Receipts Payments Debit Debit Debit Debit Supplies Maint. Misc. Other Accts Expense Expense Expense Account Amount GENERAL JOURNAL Date 2018 July Account Titles and Description 1 Cash Dr. Barkley Katz, Capital Investment in Katz and Dawgz Vet Clinic GJ 1 PR Debit Credit 25,000 25,000 GENERAL JOURNAL GJ 2 Date 2018 Account Titles and Description PR Debit Credit GENERAL JOURNAL GJ 3 Date 2018 Account Titles and Description PR Debit Credit GENERAL LEDGER CASH Date 2018 Explanation Post Ref. ACCOUNT NO. 111 Balance Debit Credit Debit Credit July PETTY CASH FUND Date 2018 Explanation Post Ref. Debit Credit ACCOUNTS RECEIVABLE Date 2018 Explanation Post Ref. Debit Credit OFFICE SUPPLIES Date 2018 Explanation Post Ref. Debit Credit OFFICE EQUIPMENT Date 2018 Explanation Post Ref. Debit Credit ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT Date 2018 Explanation Post Ref. Debit Credit ACCOUNT NO. 112 Balance Debit Credit ACCOUNT NO. 115 Balance Debit Credit ACCOUNT NO. 116 Balance Debit Credit ACCOUNT NO. 118 Balance Debit Credit ACCOUNT NO. 119 Balance Debit Credit FURNITURE AND FIXTURES Date 2018 Explanation Post Ref. Debit Credit ACCUMULATED DEPRECIATION, FURNITURE AND FIXTURES Date 2018 Explanation Post Ref. Debit Credit ACCOUNTS PAYABLE Date 2018 Explanation Post Ref. Explanation Post Ref. Debit Credit Debit Credit DR. BARKLEY KATZ , DRAWING Date 2018 Explanation Post Ref. Debit Credit INCOME SUMMARY Date 2018 Explanation Post Ref. ACCOUNT NO. 121 Balance Debit Credit ACCOUNT NO. 211 Balance DR. BARKLEY KATZ , CAPITAL Date 2018 ACCOUNT NO. 120 Balance Debit Credit Debit Credit Debit Credit ACCOUNT 311 Balance Debit Credit ACCOUNT NO. 312 Balance Debit Credit ACCOUNT 330 Balance Debit Credit PROFESSIONAL FEES Date 2018 Date 2018 Explanation Post Ref. BOARDING FEES Post Explanation Ref. Debit Debit Credit Credit SALARY EXPENSE Date 2018 Explanation Post Ref. Debit Credit RENT EXPENSE Date 2018 Explanation Post Ref. Debit Credit UTILITIES EXPENSE Date 2018 Explanation Post Ref. Debit Explanation Post Ref. Debit Explanation Post Ref. Debit ACCOUNT NO. 511 Balance Debit Credit ACCOUNT NO. 512 Balance Debit Credit Credit Credit ACCOUNT NO. 514 Balance Debit Credit Credit ACCOUNT NO. 515 Balance Debit Credit MAINTENANCE EXPENSE Date 2018 ACCOUNT NO. 412 Balance Debit Credit ACCOUNT NO. 513 Balance Debit Credit MISCELLANEOUS EXPENSE Date 2018 ACCOUNT NO. 411 Balance Debit Credit OFFICE SUPPLIES EXPENSE Date 2018 Explanation Post Ref. Debit Credit ACCOUNT NO. 516 Balance Debit Credit Credit ACCOUNT NO. 517 Balance Debit Credit TELEPHONE EXPENSE Date 2018 Explanation Post Ref. Debit DEPRECIATION EXPENSE, OFFICE EQUIPMENT Date 2018 Explanation Post Ref. Debit Credit DEPRECIATION EXPENSE, FURNITURE/FIXTURES Date 2018 Explanation Post Ref. Debit ACCOUNT NO. 519 Balance Debit Credit ACCOUNT NO. 521 Credit Debit Credit KATZ AND DAWGZ VETERINARY CLINIC WORK SHEET FOR MONTH ENDING JULY 31, 2018 TRIAL BALANCE ACCOUNT NAME ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### CASH PETTY CASH ACCOUNTS RECEIVABLE OFFICE SUPPLIES OFFICE EQUIPMENT ACCUM DEPR, OFFICE EQUIP FURNITURE AND FIXTURES ACCUM DEPR, FURN/FIXTURE ACCOUNTS PAYABLE DR, BARKLEY KATZ, CAPITAL DR. BARKLEY KATZ, DRAWING PROFESSIONAL FEES BOARDING FEES SALARY EXPENSE RENT EXPENSE UTILITIES EXPENSE MISCELLANEOUS EXPENSE MAINTENANCE EXPENSE OFFICE SUPPLIES EXPENSE TELEPHONE EXPENSE DEPR EXP, OFFICE EQUIP DEPR EXP, FURN/FIXTURES ### ### ### DEBIT CREDIT ADJUSTMENTS DEBIT CREDIT ADJUSTED TRIAL BALANCE DEBIT CREDIT INCOME STATEMENT DEBIT CREDIT BALANCE SHEET DEBIT CREDIT ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### NET LOSS ### ### GENERAL JOURNAL Date 2018 Account Titles and Description Adjusting Entries PR Debit GJ 4 Credit KATZ AND DAWGZ VETERINARY CLINIC INCOME STATEMENT __________________________________________ Revenue Total Revenue Expenses KATZ AND DAWGZ VETERINARY CLINIC STATEMENT OF OWNER'S EQUITY _______________________________ KATZ AND DAWGZ VETERINARY CLINIC BALANCE SHEET ________________________ ASSETS LIABILITIES AND OWNER'S EQUITY LIABILITIES OWNER'S EQUITY TOTAL LIABILITIES AND OWNER'S EQUITY GENERAL JOURNAL Date 2018 Account Titles and Description Closing Entries PR Debit GJ 5 Credit KATZ AND DAWGZ VETERINARY CLINIC POST-CLOSING TRIAL BALANCE _____________________________ Account TOTALS Debit Credit GENERAL JOURNAL Date 2018 July Account Titles and Description 1 Cash Dr. Barkley Katz, Capital Investment in Katz and Dawgz Vet Clinic GJ 1 PR Debit Credit 25,000 25,000 GENERAL JOURNAL GJ 2 Date 2018 Account Titles and Description PR Debit Credit GENERAL JOURNAL GJ 3 Date 2018 Account Titles and Description PR Debit Credit GENERAL LEDGER CASH Date 2018 Explanation Post Ref. ACCOUNT NO. 111 Balance Debit Credit Debit Credit July PETTY CASH FUND Date 2018 Explanation Post Ref. Debit Credit ACCOUNTS RECEIVABLE Date 2018 Explanation Post Ref. Debit Credit OFFICE SUPPLIES Date 2018 Explanation Post Ref. Debit Credit OFFICE EQUIPMENT Date 2018 Explanation Post Ref. Debit Credit ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT Date 2018 Explanation Post Ref. Debit Credit ACCOUNT NO. 112 Balance Debit Credit ACCOUNT NO. 115 Balance Debit Credit ACCOUNT NO. 116 Balance Debit Credit ACCOUNT NO. 118 Balance Debit Credit ACCOUNT NO. 119 Balance Debit Credit FURNITURE AND FIXTURES Date 2018 Explanation Post Ref. Debit Credit ACCUMULATED DEPRECIATION, FURNITURE AND FIXTURES Date 2018 Explanation Post Ref. Debit Credit ACCOUNTS PAYABLE Date 2018 Explanation Post Ref. Explanation Post Ref. Debit Credit Debit Credit DR. BARKLEY KATZ , DRAWING Date 2018 Explanation Post Ref. Debit Credit INCOME SUMMARY Date 2018 Explanation Post Ref. ACCOUNT NO. 121 Balance Debit Credit ACCOUNT NO. 211 Balance DR. BARKLEY KATZ , CAPITAL Date 2018 ACCOUNT NO. 120 Balance Debit Credit Debit Credit Debit Credit ACCOUNT 311 Balance Debit Credit ACCOUNT NO. 312 Balance Debit Credit ACCOUNT 330 Balance Debit Credit PROFESSIONAL FEES Date 2018 Date 2018 Explanation Post Ref. BOARDING FEES Post Explanation Ref. Debit Debit Credit Credit SALARY EXPENSE Date 2018 Explanation Post Ref. Debit Credit RENT EXPENSE Date 2018 Explanation Post Ref. Debit Credit UTILITIES EXPENSE Date 2018 Explanation Post Ref. Debit Explanation Post Ref. Debit Explanation Post Ref. Debit ACCOUNT NO. 511 Balance Debit Credit ACCOUNT NO. 512 Balance Debit Credit Credit Credit ACCOUNT NO. 514 Balance Debit Credit Credit ACCOUNT NO. 515 Balance Debit Credit MAINTENANCE EXPENSE Date 2018 ACCOUNT NO. 412 Balance Debit Credit ACCOUNT NO. 513 Balance Debit Credit MISCELLANEOUS EXPENSE Date 2018 ACCOUNT NO. 411 Balance Debit Credit OFFICE SUPPLIES EXPENSE Date 2018 Explanation Post Ref. Debit Credit ACCOUNT NO. 516 Balance Debit Credit Credit ACCOUNT NO. 517 Balance Debit Credit TELEPHONE EXPENSE Date 2018 Explanation Post Ref. Debit DEPRECIATION EXPENSE, OFFICE EQUIPMENT Date 2018 Explanation Post Ref. Debit Credit DEPRECIATION EXPENSE, FURNITURE/FIXTURES Date 2018 Explanation Post Ref. Debit ACCOUNT NO. 519 Balance Debit Credit ACCOUNT NO. 521 Credit Debit Credit KATZ AND DAWGZ VETERINARY CLINIC WORK SHEET FOR MONTH ENDING JULY 31, 2018 TRIAL BALANCE ACCOUNT NAME ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### CASH PETTY CASH ACCOUNTS RECEIVABLE OFFICE SUPPLIES OFFICE EQUIPMENT ACCUM DEPR, OFFICE EQUIP FURNITURE AND FIXTURES ACCUM DEPR, FURN/FIXTURE ACCOUNTS PAYABLE DR, BARKLEY KATZ, CAPITAL DR. BARKLEY KATZ, DRAWING PROFESSIONAL FEES BOARDING FEES SALARY EXPENSE RENT EXPENSE UTILITIES EXPENSE MISCELLANEOUS EXPENSE MAINTENANCE EXPENSE OFFICE SUPPLIES EXPENSE TELEPHONE EXPENSE DEPR EXP, OFFICE EQUIP DEPR EXP, FURN/FIXTURES ### ### ### DEBIT CREDIT ADJUSTMENTS DEBIT CREDIT ADJUSTED TRIAL BALANCE DEBIT CREDIT INCOME STATEMENT DEBIT CREDIT BALANCE SHEET DEBIT CREDIT ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### ### NET LOSS ### ### GENERAL JOURNAL Date 2018 Account Titles and Description Adjusting Entries PR Debit GJ 4 Credit KATZ AND DAWGZ VETERINARY CLINIC INCOME STATEMENT __________________________________________ Revenue Total Revenue Expenses KATZ AND DAWGZ VETERINARY CLINIC STATEMENT OF OWNER'S EQUITY _______________________________ KATZ AND DAWGZ VETERINARY CLINIC BALANCE SHEET ________________________ ASSETS LIABILITIES AND OWNER'S EQUITY LIABILITIES OWNER'S EQUITY TOTAL LIABILITIES AND OWNER'S EQUITY GENERAL JOURNAL Date 2018 Account Titles and Description Closing Entries PR Debit GJ 5 Credit KATZ AND DAWGZ VETERINARY CLINIC POST-CLOSING TRIAL BALANCE _____________________________ Account TOTALS Debit Credit