WORKSHEET: PLEASE USE TEMPLATE TO FILL IN THE BLANKS WITH ITS CORRECT NUMBERS. IVE ATTACHED THE GENERAL LEDGER PRE ADJUSTING FOR REFERENCE.

Worksheet Now that you have completed the June bank reconciliation process, you are asked to complete the worksheet for Vinyl Revival. The worksheet is an internal document that exists outside the journals and ledgers. It is often used in the manual accounting system to help record adjusting entries and prepare financial statements. After you have prepared the worksheet, in the next section of the practice set you will be asked to use the completed worksheet to help journalize and post adjusting entries to general ledger. You will also use this worksheet to assist you in preparing the financial statements for Vinyl Revival in a later section of this practice set. The details of the end of month adjustments for June are as follows: Office Furniture owned by the business: original purchase price was $7,000, estimated useful life was 5 years, and estimated residual value was $1,500 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. Office Equipment owned by the business: original purchase price was $36,000, estimated useful life was 9 years, and estimated residual value was $4,000 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. Electricity expense for the month of June is estimated to be $943. The water usage for the month of June is estimated to be $202. Sales staff work every single day during the week including weekends and are not paid until the end of each two weeks. Wages were last paid up to and including June 28. Wages incurred aft that day (from June 29 to June 30 inclusive) are estimated to have been $680 per day. Interest expense incurred during the month of June but not yet paid to BitiBank for the bank loan is $255. Interest earned from short-term investments in ZNZ Bank for the month of June is $110. Office supplies totalling $3,442 are still on hand at June 30. 2 months of rent remained pre-paid at the start of June. 3 months of advertising remained pre-paid at the start of June. 5 months of insurance remained pre-paid at the start of June. When calculating the portion of prepayments that expire during the month of June, you are asked to assume that an equal amount of expense is incurred per month. Instructions for worksheet Complete all columns in the worksheet. To do this, you need to use the account balances provided in the general ledger to fill out the Unadjusted Trial Balance columns. You are also required to calculate the end of month adjustments for June and enter them into the worksheet before completing the remaining columns. Note that not all boxes in each column of the worksheet will need to be filled. After taking a physical count of inventory, the balance of inventory on hand as at June 30 is $70,731. You will need to use this information to complete both the Income Statement and the Balance Sheet columns of the worksheet. Hint: This information will assist you in calculating cost of goods sold under the periodic inventory system. Remember to enter all answers to the nearest whole dollar. Back-On-Track functionality Please note that any answers from previous pages carried through onto this page (either on the page or in a popup information page) have been reset, if necessary, to the correct answers. Your particular answers from previous pages are no longer shown. If you want to print this page, please read and follow the special printing information to ensure you can print the worksheet in full. Acct. No. Account Name 100 Cash 102 Short-term Investments 110 ARC-Accounts Receivable Control 112 Interest Receivable 120 Merchandise Inventory 130 Office Supplies 140 Prepaid Rent 141 Prepaid Advertising 142 Prepaid Insuranc 150 Office Furniture 151 Accum Depn: Office Furniture 160 Office Equipment 161 Accur Depn: Office Equipment. 210 APC-Accounts Payable Control 220 Wages Payable 221 Electricity Payable 222 Water Payable 225 Interest Payable 250 Dank Loan Payable 300 Common Stock 301 Retained Earnings 400 Sales Revenue 401 Sales Returns and Allowances 102 Sales Discounts 403 Interest Revenue 500 Purchases 501 Purchase Retums and Allowances 502 Purchase Discounts 511 Advertising Expense 516 Wages Expense 540 Rent Expense 541 Electricity Expense 542 Water Expense 543 Insurance Expense 544 Office Supplies Expense 545 Salary Expense 560 Depn Expense: Office Furniture 561 Depn Expense: Office Equipment 571 Interest Expense 572 Admin. Expense - Bank Charges Totals Unadjusted Trial Balance Debit Credit 101536 0 0 D 0 0 0 D 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Vinyl Revival Worksheet For the month ended June 30, 2022 Adjustments Debit Credit 0 0 0 0 0 0 0 0 0 o 0 9 0 0 0 0 0 0 0 0 0 D 0 0 0 D 0 0 D 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Adjusted Trial Balance Debit T T T 0 D 0 0 0 0 0 0 0 0 0 Credit 0 0 I I 0 0 0 0 0 D 0 0 0 0 0 0 9 0 Net income or loss Totale I | 0 0 0 0 0 0 0 0 0 0 0 I D 0 Income Statement Debit Credit 0 0 D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 0 (0-831.worksheetQuestion Balance Sheet Debit Credit 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GENERAL LEDGER PRE ADJUSTING Account: Cash Account No. 100 Date Description May 31 Balance Jun 30 Total from cash receipts journal Jun 30 Total from cash payments journal Jun 30 Interest received from the bank Jun 30 Not-Sufficient-Funds (NSF) check Jun 30 Bank service charge Jun 30 Balance Account: Short-term Investments Account No. 102 Date Description May 31 Balance Jun 30 Balance Account: ARC - Accounts Receivable Control Account No. 110 Date Description May 31 Balance Jun 14 Sales return from KB Lo-Fi Jun 30 Total from sales journal Jun 30 Total from cash receipts journal Jun 30 Not-Sufficient-Funds (NSF) check Jun 30 Balance Account: Interest Receivable Account No. 112 Date Description Ref. May 31 Balance Jun 30 Balance Account: Merchandise Inventory Account No. 120 Date Description Ref. Ref. Ref. Ref. Ref. Ref. May 31 Balance Jun 30 Balance Account: Office Supplies Account No. 130 Date May 31 Balance Jun 30 Balance Account: Prepaid Rent Account No. 140 Date May 31 Balance Jun 30 Balance Account: Prepaid Advertising Account No. 141 Date May 31 Balance Jun 30 Balance Account: Prepaid Insurance Account No. 142 Date May 31 Balance Jun 30 Balance Account: Office Furniture Account No. 150 Date Account: Purchases Account No. 500 Date Description May 31 Balance Jun 30 Balance Account: Accum Depn: Office Furniture Account No. 151 Date Description May 31 Balance Jun 30 Balance Account: Office Equipment Account No. 160 Date Description May 31 Balance Jun 30 Balance Account: Accum Depn: Office Equipment Account No. 161 Date Description May 31 Balance Jun 30 Balance Account: APC - Accounts Payable Control Account No. 210 Date May 31 Balance Description Jun Jun 17 Purchase return to Mac records 30 Total from purchases journal Jun 30 Total from cash payments journal Jun 30 Balance Account: Wages Payable Account No. 220 Date Description May 31 Balance 30 Balance Jun Description Account: Electricity Payable Account No. 221 Date May 31 Balance Jun 30 Balance Account: Water Payable Account No. 222 Date Description 31 Balance Jun 30 Balance May Account: Interest Payable Account No. 225 Date Description May 31 Balance Jun 30 Balance Account: Bank Loan Paya Account No. 250 Date Description May 31 Balance Jun 1 Loan from BitiBank Jun 30 Balance Account: Common Stock Account No. 300 Date Description 31 Balance Jun 30 Balance May Account: Retained Earnings Account No. 301 Date Description May 31 Balance Jun 30 Balance Account: Income Summary Account No. 310 Date Description May 31 Balance Jun 30 Balance Account: Sales Revenue Account No. 400 Date Description May 31 Balance Jun 30 Total from sales journal Jun 30 Total from cash receipts journal Jun 30 Balance Account: Sales Returns and Allowances Account No. 401 Date Description May 31 Balance Jun 14 Sales return from KB Lo-Fi Jun 30 Balance Account: Sales Discounts Account No. 402 Date Description May 31 Balance Jun 30 Total from cash receipts journal Jun 30 Balance Account: Interest Revenue Account No. 403 Date Description May 31 Balance Jun 30 Interest received from the bank Jun 30 Balance Description May Jun 30 Total from purchases journal Jun 30 Total from cash payments journal Jun 30 Balance Purchase Returns and Allowances Account: Account No. 501 Date Description May 31 Balance Jun 17 Purchase return to Mac records Jun 30 Balance Account: Purchase Discounts Account No. 502 Date 31 Balance Description Description May Jun Account: Account No. Date Description Description May 31 Balance Jun 30 Total from cash payments journal Jun 30 Balance Account: Advertising Expense Account No. 511 Date May 31 Balance 30 Balance Account No. 516 Jun Account: Wages Expense Description wages Date May 31 Balance Jun 15 Paid staff Jun 29 Paid staff wages Jun 30 Balance Account: Rent Expense Description Account No. 540 Date May 31 Balance Jun 30 Balance Account: Electricity Expense Account No. 541 Date Description May 31 Jun 30 Jun Account: Account No. Date 31 Balance 30 Balance Water Expense 542 May 31 Balance Jun 30 Balance Account: Insurance Expense Account No. 543 Date Account: Account No. Date Description Description May 31 Balance Jun 30 Balance Account: Office Supplies Expense Account No. 544 Date Description Description May 31 Balance Jun 30 Balance Account No. 545 Account: Salary Expense Description Date Balance Paid salary May Jun Account: Account No. Date Print Description 30 Balance Depn Expense: Office Furniture 560 Description Depn Expense: Office Equipment 561 Description May 31 Balance Jun 30 Balance Account: Interest Expense Account No. 571 Date May 31 Balance Jun 30 Balance Description 31 Balance 30 Balance Admin. Expense - Bank Charges 572 Description May 31 Balance Jun 30 Bank service charge Jun 30 Balance Close Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. CRJ Ref. Ref. Ref. Ref. Ref. Ref. GJ Ref. SJ CRJ Ref. Debit CRJ 101,536 CPJ 157 CRJ Ref. Ref. Ref. GJ PJ CPJ GJ Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. GJ SJ CRJ GJ Ref. Ref. Ref. GJ CPJ CPJ CPJ PJ CPJ GJ GJ CPJ Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 2,511 16,802 11,160 1,800 Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 3,471 Debit Debit 182 Debit Debit Debit Debit Debit 2,880 360 5,901 5,634 Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 7,000 9 Credit 35,620 1,800 9 Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit 51,000 3,471 7,301 2,880 Credit Credit 11,160 43,417 Credit Credit 157 Credit Credit Credit Credit 2,511 Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit 77 Balance 19,704 DR 121,240 DR 85,620 DR 85,777 DR 83,977 DR 83,968 DR 83,968 DR Balance 22,000 DR 22,000 DR Balance Balance Balance Balance 84,204 DR 84,204 DR Balance 7,025 DR 7,025 DR Balance 5,000 DR 5,000 DR Balance 12,000 DR 12,000 DR Balance 2,500 DR 2,500 DR Balance 8,622 DR 5,151 DR 16,311 DR 9,010 DR 10,810 DR 10,810 DR 7,000 DR 7,000 DR Balance 1,742 CR 1,742 CR Balance 36,000 DR 36,000 DR 16,000 CR 16,000 CR Balance 16,953 CR 14,442 CR 17,322 CR 520 CR 520 CR Balance Balance Balance Balance Balance 0 0 Balance 0 51,000 CR 51,000 CR 0 0 Balance Balance 65,000 CR 65,000 CR Balance Balance 104,360 CR 104,360 CR Balance 0 11,160 CR 54,577 CR 54,577 CR Balance 0 0 0 3,471 DR 3,471 DR Balance 0 0 Balance Balance 0 0 Balance 0 157 CR 157 CR Balance 0 2,880 DR 3,240 DR 3,240 DR Balance Balance Balance Balance Balance Balance 0 0 0 182 DR 182 DR 0 2,511 CR 2,511 CR Balance Balance Balance Balance 0 77 CR 77 CR 0 5,901 DR 11,535 DR 11,535 DR 0 0 0 0 0 0 0 0 0 0 0 0 0 7,000 DR 7,000 DR 0 0 0 0 0 0 0 9 DR 9 DR Worksheet Now that you have completed the June bank reconciliation process, you are asked to complete the worksheet for Vinyl Revival. The worksheet is an internal document that exists outside the journals and ledgers. It is often used in the manual accounting system to help record adjusting entries and prepare financial statements. After you have prepared the worksheet, in the next section of the practice set you will be asked to use the completed worksheet to help journalize and post adjusting entries to general ledger. You will also use this worksheet to assist you in preparing the financial statements for Vinyl Revival in a later section of this practice set. The details of the end of month adjustments for June are as follows: Office Furniture owned by the business: original purchase price was $7,000, estimated useful life was 5 years, and estimated residual value was $1,500 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. Office Equipment owned by the business: original purchase price was $36,000, estimated useful life was 9 years, and estimated residual value was $4,000 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year. Electricity expense for the month of June is estimated to be $943. The water usage for the month of June is estimated to be $202. Sales staff work every single day during the week including weekends and are not paid until the end of each two weeks. Wages were last paid up to and including June 28. Wages incurred aft that day (from June 29 to June 30 inclusive) are estimated to have been $680 per day. Interest expense incurred during the month of June but not yet paid to BitiBank for the bank loan is $255. Interest earned from short-term investments in ZNZ Bank for the month of June is $110. Office supplies totalling $3,442 are still on hand at June 30. 2 months of rent remained pre-paid at the start of June. 3 months of advertising remained pre-paid at the start of June. 5 months of insurance remained pre-paid at the start of June. When calculating the portion of prepayments that expire during the month of June, you are asked to assume that an equal amount of expense is incurred per month. Instructions for worksheet Complete all columns in the worksheet. To do this, you need to use the account balances provided in the general ledger to fill out the Unadjusted Trial Balance columns. You are also required to calculate the end of month adjustments for June and enter them into the worksheet before completing the remaining columns. Note that not all boxes in each column of the worksheet will need to be filled. After taking a physical count of inventory, the balance of inventory on hand as at June 30 is $70,731. You will need to use this information to complete both the Income Statement and the Balance Sheet columns of the worksheet. Hint: This information will assist you in calculating cost of goods sold under the periodic inventory system. Remember to enter all answers to the nearest whole dollar. Back-On-Track functionality Please note that any answers from previous pages carried through onto this page (either on the page or in a popup information page) have been reset, if necessary, to the correct answers. Your particular answers from previous pages are no longer shown. If you want to print this page, please read and follow the special printing information to ensure you can print the worksheet in full. Acct. No. Account Name 100 Cash 102 Short-term Investments 110 ARC-Accounts Receivable Control 112 Interest Receivable 120 Merchandise Inventory 130 Office Supplies 140 Prepaid Rent 141 Prepaid Advertising 142 Prepaid Insuranc 150 Office Furniture 151 Accum Depn: Office Furniture 160 Office Equipment 161 Accur Depn: Office Equipment. 210 APC-Accounts Payable Control 220 Wages Payable 221 Electricity Payable 222 Water Payable 225 Interest Payable 250 Dank Loan Payable 300 Common Stock 301 Retained Earnings 400 Sales Revenue 401 Sales Returns and Allowances 102 Sales Discounts 403 Interest Revenue 500 Purchases 501 Purchase Retums and Allowances 502 Purchase Discounts 511 Advertising Expense 516 Wages Expense 540 Rent Expense 541 Electricity Expense 542 Water Expense 543 Insurance Expense 544 Office Supplies Expense 545 Salary Expense 560 Depn Expense: Office Furniture 561 Depn Expense: Office Equipment 571 Interest Expense 572 Admin. Expense - Bank Charges Totals Unadjusted Trial Balance Debit Credit 101536 0 0 D 0 0 0 D 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Vinyl Revival Worksheet For the month ended June 30, 2022 Adjustments Debit Credit 0 0 0 0 0 0 0 0 0 o 0 9 0 0 0 0 0 0 0 0 0 D 0 0 0 D 0 0 D 0 0 0 0 0 0 D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Adjusted Trial Balance Debit T T T 0 D 0 0 0 0 0 0 0 0 0 Credit 0 0 I I 0 0 0 0 0 D 0 0 0 0 0 0 9 0 Net income or loss Totale I | 0 0 0 0 0 0 0 0 0 0 0 I D 0 Income Statement Debit Credit 0 0 D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9 0 (0-831.worksheetQuestion Balance Sheet Debit Credit 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 I 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GENERAL LEDGER PRE ADJUSTING Account: Cash Account No. 100 Date Description May 31 Balance Jun 30 Total from cash receipts journal Jun 30 Total from cash payments journal Jun 30 Interest received from the bank Jun 30 Not-Sufficient-Funds (NSF) check Jun 30 Bank service charge Jun 30 Balance Account: Short-term Investments Account No. 102 Date Description May 31 Balance Jun 30 Balance Account: ARC - Accounts Receivable Control Account No. 110 Date Description May 31 Balance Jun 14 Sales return from KB Lo-Fi Jun 30 Total from sales journal Jun 30 Total from cash receipts journal Jun 30 Not-Sufficient-Funds (NSF) check Jun 30 Balance Account: Interest Receivable Account No. 112 Date Description Ref. May 31 Balance Jun 30 Balance Account: Merchandise Inventory Account No. 120 Date Description Ref. Ref. Ref. Ref. Ref. Ref. May 31 Balance Jun 30 Balance Account: Office Supplies Account No. 130 Date May 31 Balance Jun 30 Balance Account: Prepaid Rent Account No. 140 Date May 31 Balance Jun 30 Balance Account: Prepaid Advertising Account No. 141 Date May 31 Balance Jun 30 Balance Account: Prepaid Insurance Account No. 142 Date May 31 Balance Jun 30 Balance Account: Office Furniture Account No. 150 Date Account: Purchases Account No. 500 Date Description May 31 Balance Jun 30 Balance Account: Accum Depn: Office Furniture Account No. 151 Date Description May 31 Balance Jun 30 Balance Account: Office Equipment Account No. 160 Date Description May 31 Balance Jun 30 Balance Account: Accum Depn: Office Equipment Account No. 161 Date Description May 31 Balance Jun 30 Balance Account: APC - Accounts Payable Control Account No. 210 Date May 31 Balance Description Jun Jun 17 Purchase return to Mac records 30 Total from purchases journal Jun 30 Total from cash payments journal Jun 30 Balance Account: Wages Payable Account No. 220 Date Description May 31 Balance 30 Balance Jun Description Account: Electricity Payable Account No. 221 Date May 31 Balance Jun 30 Balance Account: Water Payable Account No. 222 Date Description 31 Balance Jun 30 Balance May Account: Interest Payable Account No. 225 Date Description May 31 Balance Jun 30 Balance Account: Bank Loan Paya Account No. 250 Date Description May 31 Balance Jun 1 Loan from BitiBank Jun 30 Balance Account: Common Stock Account No. 300 Date Description 31 Balance Jun 30 Balance May Account: Retained Earnings Account No. 301 Date Description May 31 Balance Jun 30 Balance Account: Income Summary Account No. 310 Date Description May 31 Balance Jun 30 Balance Account: Sales Revenue Account No. 400 Date Description May 31 Balance Jun 30 Total from sales journal Jun 30 Total from cash receipts journal Jun 30 Balance Account: Sales Returns and Allowances Account No. 401 Date Description May 31 Balance Jun 14 Sales return from KB Lo-Fi Jun 30 Balance Account: Sales Discounts Account No. 402 Date Description May 31 Balance Jun 30 Total from cash receipts journal Jun 30 Balance Account: Interest Revenue Account No. 403 Date Description May 31 Balance Jun 30 Interest received from the bank Jun 30 Balance Description May Jun 30 Total from purchases journal Jun 30 Total from cash payments journal Jun 30 Balance Purchase Returns and Allowances Account: Account No. 501 Date Description May 31 Balance Jun 17 Purchase return to Mac records Jun 30 Balance Account: Purchase Discounts Account No. 502 Date 31 Balance Description Description May Jun Account: Account No. Date Description Description May 31 Balance Jun 30 Total from cash payments journal Jun 30 Balance Account: Advertising Expense Account No. 511 Date May 31 Balance 30 Balance Account No. 516 Jun Account: Wages Expense Description wages Date May 31 Balance Jun 15 Paid staff Jun 29 Paid staff wages Jun 30 Balance Account: Rent Expense Description Account No. 540 Date May 31 Balance Jun 30 Balance Account: Electricity Expense Account No. 541 Date Description May 31 Jun 30 Jun Account: Account No. Date 31 Balance 30 Balance Water Expense 542 May 31 Balance Jun 30 Balance Account: Insurance Expense Account No. 543 Date Account: Account No. Date Description Description May 31 Balance Jun 30 Balance Account: Office Supplies Expense Account No. 544 Date Description Description May 31 Balance Jun 30 Balance Account No. 545 Account: Salary Expense Description Date Balance Paid salary May Jun Account: Account No. Date Print Description 30 Balance Depn Expense: Office Furniture 560 Description Depn Expense: Office Equipment 561 Description May 31 Balance Jun 30 Balance Account: Interest Expense Account No. 571 Date May 31 Balance Jun 30 Balance Description 31 Balance 30 Balance Admin. Expense - Bank Charges 572 Description May 31 Balance Jun 30 Bank service charge Jun 30 Balance Close Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. CRJ Ref. Ref. Ref. Ref. Ref. Ref. GJ Ref. SJ CRJ Ref. Debit CRJ 101,536 CPJ 157 CRJ Ref. Ref. Ref. GJ PJ CPJ GJ Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. Ref. GJ SJ CRJ GJ Ref. Ref. Ref. GJ CPJ CPJ CPJ PJ CPJ GJ GJ CPJ Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 2,511 16,802 11,160 1,800 Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 3,471 Debit Debit 182 Debit Debit Debit Debit Debit 2,880 360 5,901 5,634 Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit 7,000 9 Credit 35,620 1,800 9 Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit 51,000 3,471 7,301 2,880 Credit Credit 11,160 43,417 Credit Credit 157 Credit Credit Credit Credit 2,511 Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit Credit 77 Balance 19,704 DR 121,240 DR 85,620 DR 85,777 DR 83,977 DR 83,968 DR 83,968 DR Balance 22,000 DR 22,000 DR Balance Balance Balance Balance 84,204 DR 84,204 DR Balance 7,025 DR 7,025 DR Balance 5,000 DR 5,000 DR Balance 12,000 DR 12,000 DR Balance 2,500 DR 2,500 DR Balance 8,622 DR 5,151 DR 16,311 DR 9,010 DR 10,810 DR 10,810 DR 7,000 DR 7,000 DR Balance 1,742 CR 1,742 CR Balance 36,000 DR 36,000 DR 16,000 CR 16,000 CR Balance 16,953 CR 14,442 CR 17,322 CR 520 CR 520 CR Balance Balance Balance Balance Balance 0 0 Balance 0 51,000 CR 51,000 CR 0 0 Balance Balance 65,000 CR 65,000 CR Balance Balance 104,360 CR 104,360 CR Balance 0 11,160 CR 54,577 CR 54,577 CR Balance 0 0 0 3,471 DR 3,471 DR Balance 0 0 Balance Balance 0 0 Balance 0 157 CR 157 CR Balance 0 2,880 DR 3,240 DR 3,240 DR Balance Balance Balance Balance Balance Balance 0 0 0 182 DR 182 DR 0 2,511 CR 2,511 CR Balance Balance Balance Balance 0 77 CR 77 CR 0 5,901 DR 11,535 DR 11,535 DR 0 0 0 0 0 0 0 0 0 0 0 0 0 7,000 DR 7,000 DR 0 0 0 0 0 0 0 9 DR 9 DR