You are required to fill out the necessary accounts as well as blank accounts to be used if needed have been included. You will need to complete this task by entering the relevant information into the General Journal and Ledger Accounts. To set up Phils new system, enter the information below from the chart of accounts and schedules as an Opening Entry into the General Journal and post the relevant information to the General Ledger Accounts

Phil DeHolzen Transforming Your Garden - Chart of Accounts as at 1 June 2021 090 091 610 611 111 113 115 116 140 141 150 151 160 161 800 205 210 220 299 820 900 Bank Petty Cash Accounts Receivable Control Allowance for Bad and Doubtful Debts Inventory Gardening Consumables Prepaid Insurance Prepaid Telephone and Internet Landscaping Equipment Acc. Depreciation Landscaping Equipment Equipment Storage Shed Accumulated Depreciation - ESS Vehicle Acc. Depreciation - Vehicle Accounts Payable Control Advertising Payable Accrued Vehicle Registration Wages Payable Bank Loan (15-year) GST Capital Phil DeHolzen 3475 200 6161.10 793 5705 160 7200 176 23000 8280 60000 16200 45000 12487.50 8998 1573 286 2480 54000 257.90 45721.70 Additional Notes Schedule of Accounts Receivable as at 1 June 2021 Acc. No. 61001 61003 61005 61007 Community Gardeners Local School Collective Senior Landscape Pros Learn To Grow 936.10 1,485 2.750 990 6,161.10 80001 80003 80005 Schedule of Accounts Payable as at 1 June 2021 Bill and Ben's Flowers 1.958 Nutrients Plus 2,640 Dig n Smash Tools 4.400 8,998 You will need to enter this information into the appropriate subsidiary ledger accounts