Salaries and wages expense cash paid salary for two

Salaries and Wages Expense
Cash
(Paid salary for two employees)
(c)
SANTA ANA
Trial Balance
May 31, 2014
Debit
Cash $8,200
Accounts recievable ###
Supplies 2,000
Equipment 30,000
Prepaid Insurance 1,800
Prepaid Expense 24,000
Accounts payable
Owner's capital
Service Revenue
Utilities Expense 350
Salaries and Wages Expense 6,100
$81,450

J1
(b)
General Ledger
Debit Credit
Cash Accounts
40,000 1) 40,000 24,000 3) 9) 400
40,000 8) 8,000 10,000 4)
10) 3,000 1,800 5)
500 6) 400
400 9) 21,4
6,100 12)
24,000 51000 42800
Owner's
24,000 8200
40,0
Accounts Receivable
30,000 8) 12,000 3,000 10)
Service R
10,000 9000
20,000 20,0
Supplies
6) 500
Utilities
1,800 7) 1,500 11) 350
1,800 2000 35
Equipment Salaries and W
500 4) 30,000 12) 6,100
500 30000 6,1
Prepaid Insurance
1,500 5) 1,800
1,500 1,800
Prepaid Expense
8,000 3) 24,000
12,000 24,000
20,000
400
400

3,000
3,000
350
350
6,100
6,100
Credit
$21,450
40,000
20,000
$81,450

s Payable
20,000 4)
1,500 7)
350 11)
21,850
450
s Capital
40,000 1)
000
Revenue
20,000 8)
000
Expense
50
Wages Expense
100