A j1 b date account titles and explanation ref debit

(a) J1 (b)
Date Account Titles and Explanation Ref. Debit Credit
Apr 1 Cash 101 20,000 Dat
Owner's Capital 301 20,000 Apr
Invested cash into business
1 Hired a secretary/receptionist for $700 a week (payable month
2 Rent Expense 729 1,100
Accounts Payable 101 1,100
Paid for this months rent
Date
3 Supplies 126 4,000 Apr
Accounts Payable 201 4,000
Purchased dental supplies
Dat
10 Service Revenue 101 5,100 Apr
Accounts Receivable 400 5,100
Performed dental services
Dat
11 Cash 101 1,000 Apr
Service Revenue 209 1,000
Leah Mataruka for an implant
20 Cash 101 2,100 Dat
Service Revenue 400 2,100 Apr
Michael Santos for services

30 Salaries and Wages Expense 726 2,800 Dat
Accounts Payable 101 2,800 Apr
Secretary montly salery
30 Supplies 201 2,400 Dat
Accounts Payable 101 2,400 Apr
Paid Dazzle (supplies)
(c ) Emily Valley, Dentist
Trial Balance Dat
April 30, 2017 Apr
Debit Credit
Cash $ 16,800
Accounts Receivable 5,100 Dat
Supplies 4,000 Apr
Accounts Payable $ 1,600
Unearned Service Revenue 1,000
Owner's Capital 20,000
Service Revenue 7,200
Salaries & Wages Expense 2,800
Rent Expense 1,100
$ 29,800 $ 29,800

ons occurred.
Cash No. 101
te Explanation Ref Debit Credit Balance
1 J1 20,000 20,000
2 J1 1,100 18,900
11 J1 1,000 19,900
20 J1 2,100 22,000
30 J1 2,800 19,200
30 J1 2,400 16,800
Accounts Receivable No. 112
Explanation Ref Debit Credit Balance
10 J1 5,100 5,100
Supplies No. 126
te Explanation Ref Debit Credit Balance
3 J1 4,000 4,000
Accounts Payable No. 201
te Explanation Ref Debit Credit Balance
3 J1 4,000 4,000
30 J1 2,400 1,600
Unearned Revenue No. 209
te Explanation Ref Debit Credit Balance
11 J1 1,000 1,000
Owner's Capital No. 301

te Explanation Ref Debit Credit Balance
1 J1 20,000
Service Revenue No. 400
te Explanation Ref Debit Credit Balance
10 J1 5,100 5,100
20 J1 2,100 7,200
Salaries & Wages Expense No. 726
te Explanation Ref Debit Credit Balance
30 J1 2,800 2,800
Rent Expense No. 729
te Explanation Ref Debit Credit Balance
2 J1 1,100 1,100