The chart of accounts for Outback Guide Service follows General Ledger Cash in Bank Juanita Ortega, Capital Accts. Rec.-- Podaski Systems Inc. Juanita Ortega, Withdrawals Computer Equipment Guide Service Revenue Hiking Equipment Advertising Expense Rafting Equipment Accts. Pay-Peak Equipment Inc. Accts, Pay-Premier Processors MEMORANDUM AS Oxt Gule Serke 706 Ponte Road Encha, CABA TO Anty Cle FROM Jei Ortege DATE Mark I, 20 SUBJECT Invest in business Thurve laveste 520,000 in the drafting equipment where 15,000 in the lead the journal entry RECEIPT Outback Guide Service No. 311 25 Farm Erdi A4 March 2 20 RECEVED FROM Chad Schwalt Ekhty and DOLLARS FOR Gwdy Service RECEIVED BY una Ortega 380.00 PERETIC Industry Senega Owe Guide Sente TO 705 Fern Road Ancies, CA 9024 INVOICE NO. 101 CATE: March 20.- ORDER NO SHPRED SV Sedly belowy TERM0. RECEIPT Outback Gulde Service No. 312 FER ECA 4 March 20 RECEVED FROM Jason Battery Kello $135.00 Owenended thirty we and DOLLARS FOR Gwele Service RECEVED BY a Ortega OTY 3 2 ITEM Dort LAP 4140 Herpark-47141 UNIT PRICE SIA. INLO TOTAL SHO DOO SLOO RECEIPT No. 313 Outback Guide Service rtal BCA 0000 March 20 RECEIVED FROM Cheney McMichael $ 0.00 DOLLARS FOR Guide Serie Premier Processors 778 Grow SA 10 nach defence TO Os Farm Erlin, CA INVOICE NO. 616 EMTE Muh. 0 ORDERND SPEDY TERMS Poder RECEIVED BY O ITEM UNIT PRE TOTAL GRY 1 Coder RECEIPT Outbare cale Serve No. 314 POR CA March 20 RECENIED FROM A WAY Thaddy late 135.00 Cennethire DOLLARS DOLLARS Ehty and FOR Guide Serukce Promlor Processors 575 Grow San Diego, CA Oathback Guldake TD OS FA Read Enci, CA 92124 INVOICE MO. 616 CATE: March 20- ORDER NO SHERED BY TERM RECEIVED BY Tanda Ortega OTY 1 ITE C-DIN UNT PRICE CLO TOTN PRO RECEIPT Outback Service No. 814 705 fue un End, CA 2004 March 5 20 RECEIVED FROM Led Wickor & Daddy Harley 135.00 One Inumited their head.00 DOLLARS FOR Gule Side RECEIVED BY Mundo Ortega RECEPT Outback Guide Service No 310 705 tanto, CA 92004 March 2 RECENED FROM Cathy fonate Sith 135.00 One hundred thirty flwand DOLLARS FOR Gule Service RECEIVED BY and Opp wewe 19, 19. 12.000 RECEPT Outback Gule Service No. 316 700 EGA UM Murch 20 RECEIVED FROM ANNAR 315 One white cand DOLLARS FOR Guide Service RECEIVED BY Orta RECEIPT Outback Guide Service No. 310 TO MI End.CA.COM March 22 20 RECEIVED FROM Park Systems Inc. 900.00 Nanda DOLLARS FOR Mawcow RECEIVED BY Otra ry LY M 29 IRI wo 400 IRO Outside LL LA SOM Fital. TO HIS BB San Nege, CA 9203 INVOICE NO.32 DATE: Man ORDERNO SWEDEN TER MAR DATE SERVICE AMOUNT VI 207 800 20,000 Po 00 30,700 they Ad TEDD SO 222 20,00 19,000 SDO DO 14, Cather 735 EGA RON Pellentes Inc TO JIS Beach Ah San Die, CA 9270 INVOICE NO. 252 DATE: March 22, 20 ORDER NO SPEED RY: TETM Payment dan po cele GOD apps INICE DATE www INNONY POST 00 ONE La GO 17,000 tre 2000 MODO 19,00 1. Use the source documents above to record the general journal entries for the above transactions. Receipts 310-315 are to be recorded in one journal entry dated March 7 View transaction list Journal entry worksheet 2 56 8 11 Invested $20,000 in cash and transferred rafting equipment valued at $5,000 to the business, Memorandum 35. Note: Enter debits before credits. Date General Joumal Debit Credit Mar. 1 Cash in Bank Record entry Clear entry View general journal 2. Click the "view general journal" button above the Journal Entry Worksheet to view your entire list of journal entries. Then post each journal entry to the appropriate ledger account. The balances will be automatically calculated. General Ledger Cash in Bank Balance Credit Date Description Debit Credit Debit Accts. Rec. Podaski Systems Inc. Balance Credit Date Description Debit Credit Debit Computer Equipment Date Description Debit Balance Credit Credit Debit Hiking Equipment Balance Credit Date Description Debit Credit Debit Rafting Equipment Balance Rafting Equipment Balance Credit Date Description Dobit Credit Debit Accounts Payable Peak Equipment Inc. Balance Credit Date Description Debit Credit Debit Accounts Payable Premier Processors Balance Credit Date Description Debit Credit Debit Juanita Ortega, Capital Balance Date Description Debit Credit Debit Credit V Juanita Ortega, Withdrawals Balance Credit Date Description Debit Credit Debit Guide Service Revenue Balance Credit Date Debit Debit Description Credit Juanita Ortega, Withdrawals Balance Credit Date Description Debit Credit Debit Guide Service Revenue Balance Credit Date Description Dobit Credit Debit Advertising Expense Balance Credit Date Description Debit Credit Debit 3. Prepare a trial balance as of March 28 of the current year. Outback Guide Service Trial Balance Debit Credit March 28, 20- Description Cash in Bank Accts Rec-Podaski Systems Inc Computer Equipment Hiking Equipment Rafting Equipment Accounts Payable--Peak Equipment Inc Accounts Payable Premier Processors Juanita Ortega Capital Juanita Ortega, Withdrawals Guide Service Revenue Advertising Expense Totals 0 0 4. Calculate the total change in accounts payable Accounts Payable The chart of accounts for Outback Guide Service follows General Ledger Cash in Bank Juanita Ortega, Capital Accts. Rec.-- Podaski Systems Inc. Juanita Ortega, Withdrawals Computer Equipment Guide Service Revenue Hiking Equipment Advertising Expense Rafting Equipment Accts. Pay-Peak Equipment Inc. Accts, Pay-Premier Processors MEMORANDUM AS Oxt Gule Serke 706 Ponte Road Encha, CABA TO Anty Cle FROM Jei Ortege DATE Mark I, 20 SUBJECT Invest in business Thurve laveste 520,000 in the drafting equipment where 15,000 in the lead the journal entry RECEIPT Outback Guide Service No. 311 25 Farm Erdi A4 March 2 20 RECEVED FROM Chad Schwalt Ekhty and DOLLARS FOR Gwdy Service RECEIVED BY una Ortega 380.00 PERETIC Industry Senega Owe Guide Sente TO 705 Fern Road Ancies, CA 9024 INVOICE NO. 101 CATE: March 20.- ORDER NO SHPRED SV Sedly belowy TERM0. RECEIPT Outback Gulde Service No. 312 FER ECA 4 March 20 RECEVED FROM Jason Battery Kello $135.00 Owenended thirty we and DOLLARS FOR Gwele Service RECEVED BY a Ortega OTY 3 2 ITEM Dort LAP 4140 Herpark-47141 UNIT PRICE SIA. INLO TOTAL SHO DOO SLOO RECEIPT No. 313 Outback Guide Service rtal BCA 0000 March 20 RECEIVED FROM Cheney McMichael $ 0.00 DOLLARS FOR Guide Serie Premier Processors 778 Grow SA 10 nach defence TO Os Farm Erlin, CA INVOICE NO. 616 EMTE Muh. 0 ORDERND SPEDY TERMS Poder RECEIVED BY O ITEM UNIT PRE TOTAL GRY 1 Coder RECEIPT Outbare cale Serve No. 314 POR CA March 20 RECENIED FROM A WAY Thaddy late 135.00 Cennethire DOLLARS DOLLARS Ehty and FOR Guide Serukce Promlor Processors 575 Grow San Diego, CA Oathback Guldake TD OS FA Read Enci, CA 92124 INVOICE MO. 616 CATE: March 20- ORDER NO SHERED BY TERM RECEIVED BY Tanda Ortega OTY 1 ITE C-DIN UNT PRICE CLO TOTN PRO RECEIPT Outback Service No. 814 705 fue un End, CA 2004 March 5 20 RECEIVED FROM Led Wickor & Daddy Harley 135.00 One Inumited their head.00 DOLLARS FOR Gule Side RECEIVED BY Mundo Ortega RECEPT Outback Guide Service No 310 705 tanto, CA 92004 March 2 RECENED FROM Cathy fonate Sith 135.00 One hundred thirty flwand DOLLARS FOR Gule Service RECEIVED BY and Opp wewe 19, 19. 12.000 RECEPT Outback Gule Service No. 316 700 EGA UM Murch 20 RECEIVED FROM ANNAR 315 One white cand DOLLARS FOR Guide Service RECEIVED BY Orta RECEIPT Outback Guide Service No. 310 TO MI End.CA.COM March 22 20 RECEIVED FROM Park Systems Inc. 900.00 Nanda DOLLARS FOR Mawcow RECEIVED BY Otra ry LY M 29 IRI wo 400 IRO Outside LL LA SOM Fital. TO HIS BB San Nege, CA 9203 INVOICE NO.32 DATE: Man ORDERNO SWEDEN TER MAR DATE SERVICE AMOUNT VI 207 800 20,000 Po 00 30,700 they Ad TEDD SO 222 20,00 19,000 SDO DO 14, Cather 735 EGA RON Pellentes Inc TO JIS Beach Ah San Die, CA 9270 INVOICE NO. 252 DATE: March 22, 20 ORDER NO SPEED RY: TETM Payment dan po cele GOD apps INICE DATE www INNONY POST 00 ONE La GO 17,000 tre 2000 MODO 19,00 1. Use the source documents above to record the general journal entries for the above transactions. Receipts 310-315 are to be recorded in one journal entry dated March 7 View transaction list Journal entry worksheet 2 56 8 11 Invested $20,000 in cash and transferred rafting equipment valued at $5,000 to the business, Memorandum 35. Note: Enter debits before credits. Date General Joumal Debit Credit Mar. 1 Cash in Bank Record entry Clear entry View general journal 2. Click the "view general journal" button above the Journal Entry Worksheet to view your entire list of journal entries. Then post each journal entry to the appropriate ledger account. The balances will be automatically calculated. General Ledger Cash in Bank Balance Credit Date Description Debit Credit Debit Accts. Rec. Podaski Systems Inc. Balance Credit Date Description Debit Credit Debit Computer Equipment Date Description Debit Balance Credit Credit Debit Hiking Equipment Balance Credit Date Description Debit Credit Debit Rafting Equipment Balance Rafting Equipment Balance Credit Date Description Dobit Credit Debit Accounts Payable Peak Equipment Inc. Balance Credit Date Description Debit Credit Debit Accounts Payable Premier Processors Balance Credit Date Description Debit Credit Debit Juanita Ortega, Capital Balance Date Description Debit Credit Debit Credit V Juanita Ortega, Withdrawals Balance Credit Date Description Debit Credit Debit Guide Service Revenue Balance Credit Date Debit Debit Description Credit Juanita Ortega, Withdrawals Balance Credit Date Description Debit Credit Debit Guide Service Revenue Balance Credit Date Description Dobit Credit Debit Advertising Expense Balance Credit Date Description Debit Credit Debit 3. Prepare a trial balance as of March 28 of the current year. Outback Guide Service Trial Balance Debit Credit March 28, 20- Description Cash in Bank Accts Rec-Podaski Systems Inc Computer Equipment Hiking Equipment Rafting Equipment Accounts Payable--Peak Equipment Inc Accounts Payable Premier Processors Juanita Ortega Capital Juanita Ortega, Withdrawals Guide Service Revenue Advertising Expense Totals 0 0 4. Calculate the total change in accounts payable Accounts Payable