The following transactions were completed for the month of September:

September 1 - Dan Porter invested $12,000 in the auto repair shop along with $10,000 of tools and equipment. September 1 - Rented and paid 5 months rent in advance to Acres of Velvet Property Management, $10,000 September 1 - Bought a truck on account from Mcfly's Toyota Fort Worth, $17,000 September 4 - Purchased equipment from Don's Tool Shed, for cash, $550 September 5 - Purchased additional equipment from Don's Tool Shed, on account, $300 September 6 - Replaced engine and transmission for Kate Tyson, $9,000 September 8 - Paid gas bill to Victor's Gas Co, $55 September 15 - Paid Joey Johnston, auto shop employee, $1,000 September 17 - Completed repairs on Laura Lostseer's 2020 Ferrari Portofino, $11,000 payment to be received October 8 September 20 - Dan Potter withdrew $5,000 to pay personal expenses September 21 - Repaired Matthew Criss's VW Bus, $6,000 September 22 - Paid Victor's Gas Co for gas bill, $85 September 24 - Paid Mcfly's Toyota Fort Worth for shop supplies, $900 September 30 - Paid Joey Johnston, auto shop employee, $1,000 September 30 - Paid Horizontal Mobile Inc September phone bill, $550 September 30 - Received advertising bill for September, $800, from Nuts and Boldt's Magazine. Bill is to be paid Oct 2

1. Journalize transactions and post to ledger accounts. 2. Prepare a trial balance in the first two columns of the worksheet and complete the worksheet using the following adjustment data: a. One month's rent had expired b. An inventory shows $250 of shop supplies remaining c. Depreciation on equipment, $260 d. Depreciation on vehicles, $510 3. Prepare a September income statement, statement of owner's equity, and balance sheet 4. Journalize and post adjusting and closing entries 5. Prepare a post-closure trial balance

During October, Dan's Pretty Good Auto Repair completed these transactions:

October 1 - Purchased additional equipment from Don't Tool Shed, $750 October 2 - Paid Nuts and Boldts Magazine for September advertising, $800 October 3 - Repaired Dorothy Little's Mercury Sable, $7,200 October 6 - Paid gas bill to Victor's Gas Co, $30 October 8 - Finished extensive upgrades to Mac Alexander's Cadillac Escalade, $20,000 October 12 - Paid Perfectly Adequate Training LLC to send employees to mechanical training workshop, $550 October 15 - Paid Joey Johnston, auto shop employee, $1,000 October 17 - Replaced the high-altitude battery and did a horn fluid flush in Montavious Montoya's 1981 DeLorean, $2,400. Payment to be received on Nov 10 October 18 - Put a refurbished 3.99L V7 engine in Josh Farmer's 2007 Dodge Nitro, $3,900 October 22 - Sent a check to Scharich Charities for $105 to sponsor a local food bank (this amount is not to be considered an advertising expense; it is a business expense and is posted to Misc. Expense) October 24 - Purchased parts for company vehicles from Mcfly's Toyota Fort Worth, $610 October 28 - Dan Potter withdrew $2,100 from the business to pay for personal expenses October 30 - Paid Joey Johnston, auto shop employee, $1,000 October 30 - Paid Horizontical Mobile phone bill, $550 October 30 - Received advertising bill for October, $800, from Nuts and Boldts Magazine. Bill to be paid on Nov 2

1. Journalize transactions in general journal and post to ledger accounts. 2. Prepare a trial balance using the following adjustment data: a. One month's rent had expired. Paid 5 months' rent in advance on Sept 1, $10,000 b. An inventory shows $230 of shop supplies remaining c. Depreciation on equipment, $190 d. Depreciation on vehicles, $300 3. Prepare an October income statement, statement of owner's equity, and balance sheet. 4. Journalize and post adjusting and closing entries. 5. Prepare a post-closing trial balance.