Trial Balance September 15, 2018 Acct # Account Debit Credit 110 Cash $ 3,900 112 Accounts receivable 8,100 115 300 Supplies Equipment 140 12,900 210 Accounts payable $ 4,900 311 Common stock 19,300 315 Dividends 1,800 411 Service revenue 7,000 511 Salaries expense 2,700 515 Rent expense 1,500 $ Total 31,200 $ 31,200 Sep 16 Collected $2,900 cash from a client on account 18 Provided services on account, $2,000. 21 Received $2,700 cash for services provided. 23 Purchased supplies on account, $200. 25 Paid $1,600 in dividends. 27 Paid $3,300 on account. 29 Received $3,300 cash for services provided. 30 Paid rent, $1,600. 30 Paid employees' salaries, $2,500. Sep 16: Collected $2,900 cash from a client on account. General Journal Page 6 Date Accounts and Explanations Debit Credit Sep Sep 18: Performed services on account, $2,000. General Journal Accounts and Explanations Page 6 Date Debit Credit Sep Sep 21: Received $2,700 cash for services provided. General Journal Page 6 Date Accounts and Explanations Debit Credit Sep Sep 23: Purchased supplies on account, $200. General Journal Page 6 Date Accounts and Explanations Debit Credit Sep Sep 25: Paid $1,600 in dividends. General Journal Page 6 Date Accounts and Explanations Debit Credit Sep brar urce Sep 27: Paid $3,300 on account. dy Page 6 General Journal Accounts and Explanations Date Debit Credit cion T Sep Sep 29: Received $3,300 cash for services provided. General Journal Page 6 Date Accounts and Explanations Debit Credit at Sep Librar source cudy Sep 30: Paid rent, $1,600. General Journal Page 6 cation T Date Accounts and Explanations Debit Credit Sep Sep 30: Paid employees' salaries, $2,500. General Journal Page 6 Date Accounts and Explanations Debit Credit Sep Dontiramant. The forma indarinnarna taratharth their heiminn Requirement 2. The four-column ledger accounts, together with their beginning balances have been opened for you. Post the transactions to the ledger uning dates, accounts numbers and posting references Calculate the new account balances at September 30, 2018, Post the transactions to the lodger accounts below. Post to each account in the order the transactions aro prosented in the data Cash Account No. Post Balance Date Item Ret. Debit Credit Debit Credit Sep 15 Bal 3.900 Accounts receivable Account No. Accounts receivable Account No. Post Balance Date Item Ref. Debit Credit Debit Credit Sep 15 Bal. 8,100 Supplies Account No. Post Balance Date Item Ref. Debit Credit Debit Credit Sep 15 Bal 300 TI Accounts payable Post Account No. Balance Debit Credit Date Item Ref. Debit Credit Sep 15 Bal 4,900 Dividends Account No. Post Balance Date Item Ref. Debit Credit Debit Credit Sep 15 Bal. 1,800 rat Service revenue Account No. Post Balance rce Date Item Ref. Debit Credit Debit Credit Sep 15 Bal 7,000 on T Salaries expense Account No. Post Balance Date Item Ref. Debit Credit Debit Credit Sep 15 Bal 2.700 Rent expense Account No. Rent expense Account No. Post Balance Date Item Ref. Debit Credit Debit Credit Sep 15 Bal. 1,500 Du Trial Balance September 30, 2018 Acct # Account Debit Credit Total
