1. The trial balance columns of the worksheet for Batavia Company at June 30, 2017 are as follows-

BATAVIA COMPANY

Worksheet for the month ended June 30, 2017

Account	Given Trial Balance		Adjustments		Adjusted Trial Balance
	Dr	Cr	Dr	Cr	Dr	Cr
Cash	4,640
Accounts Receivable	4,880
Supplies	3,760
Accounts Payable		2,240
Unearned Revenue		480
Batavia, Capital		7,200
Service Revenue		4,800
Salaries Expense	1,120
Miscellaneous Expense	320
TOTAL	14,720	14,720

Other data:

1. A Physical count reveals $ 600 of supplies on hand.
2. $ 200 of the unearned revenue is still unearned at month-end.
3. Accrued salaries are $ 560.

Instruction: Complete the worksheet.

2. Transactions for the Tom Oslow for the month of September are presented below. Sep. 01 Tom Oslow invests $ 10,000 cash in his small business of which he is the Sole proprietor.

Sep. 12 Purchased equipment for cash $ 1,800.

Sep. 25 Bills Hank Norris $ 600 for services provided.

Sep. 30 $ 1,600 paid to landlord for September rent.

Instructions:

Journalize the transactions, post them to ledger and prepare a trial balance.