Use the Smithville_GL_Solid Waste Disposal Fund.docx to complete the steps in the Chapter Seven instructions for the City of Smithville.

General Ledger

City of Smithville

6 - Solid Waste Disposal Fund

Year	Ref	Account Description	Debits	Credits	Balance Dr(Cr)
		Cash
2019	101	7-a	265,000		265,000
2020	102	7-b-2		195,300	69,700
2020	102	7-b-4	2,551,541		2,621,241
2020	102	7-b-5		1,463,379	1,157,862
2020	102	7-b-7		860,600	297,262
		Customer Accounts Receivable
2019	101	7-a	117,100		117,100
2020	102	7-b-1	2,566,462		2,683,562
2020	102	7-b-4		2,529,741	153,821
		Allowance for Doubtful Accounts
2019	101	7-a		6,140	(6,140)
2020	102	7-b-10		960	(7,100)
		Due to Other Funds
2019	101	7-a	6,400		6,400
2020	102	7-b-1	18,200		24,600
2020	102	7-b-4		21,800	2,800
		Inventories
2019	101	7-a	54,060		54,060
2020	102	7-b-3	896,320		950,380
2020	102	7-b-6		875,797	74,583
		Land
2019	101	7-a	600,000		600,000
		Buildings
2019	101	7-a	1,650,000		1,650,000
		Accumulated Depreciation-Buildings
2019	101	7-a		791,250	(791,250)
2020	102	7-b-8		41,250	(832,500)

Year	Ref	Account Description	Debits	Credits	Balance Dr(Cr)
		Equipment
2019	101	7-a	1,340,400		1,340,400
2020	102	7-b-2	395,300		1,735,700
		Accumulated Depreciation-Equipment
2019	101	7-a		755,640	(755,640)
2020	102	7-b-8		134,040	(889,680)
		Vouchers Payable
2019	101	7-a		45,180	(45,180)
2020	102	7-b-3		896,320	(941,500)
2020	102	7-b-7	848,600		(92,900)
		Due to Other Funds
2019	101	7-a		12,000	(12,000)
2020	102	7-b-7	12,000		0
		Accrued Payroll and Fringe Benefits
2019	101	7-a