8 Delivery Expense 650 Cash 650 To record payment of delivery expense 9

8 delivery expense 650 cash 650 to record payment of

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(8) Delivery Expense 650 0 Cash 0 650 To record payment of delivery expense. (9) Salaries Expense 4,600 0 Cash 0 4,600 To record salaries expense.
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General Journal (10) Advertising Expense 600 0 Accounts Payable 0 600 To record advertising expense to be paid following month. (11) Utilities Expense 250 0 Cash 0 250 To record payment of utilities expense. (12) Dividends 2,000 0 Cash 0 2,000 To record payment of dividends. (13) Supplies Expense 2,260 0 Accounts Payable 0 2,260 To record supplies expense for the month. (14) Equipment 6,300 0 Cash 0 6,300 To record purchase of computer. Cash Beg Bal 6,800 0 (1) 0 510 (2) 7,100 0 (3) 0 1,800 (5) 1,200 0 (6) 0 1,400 (7) 12,750 0 (8) 0 650
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(9) 0 4,600 (11) 0 250 (12) 0 2,000 (14) 0 6,300 Bal 10,340 0 Accounts Receivable Beg 9,800 0 (2) 0 7,100 (4) 16,550 0 (7) 0 12,750 Bal 6,500 0 Equipment (14) 6,300 0 Bal 6,300 0 Notes Payable Beg 0 3,300 (3) 1,800 0 Bal 0 1,500
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Accounts Payable Beg 0 2,100 (6) 1,400 0 (10) 0 600 (13) 0 2,260 Bal 0 3,560 Common Stock Beg 0 2,000 Bal 0 2,000 Retained Earnings Beg 0 9,200 Bal 0 9,200 Dividends (12) 2,000 0 Bal 2,000 0
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b. Prepare a trial balance as of July 31. Service Fees Earned (4) 0 16,550 (5) 0 1,200 Bal 0 17,750 Rent Expense (1) 510 0 Bal 510 0 Salaries Expense (9) 4,600 0 Bal 4,600 0 Delivery Expense (8) 650 0 Bal 650 0 Advertising Expense (10) 600 0 Bal 600 0 Utilities Expense (11) 250 0 Bal 250 0 Supplies Expense (13) 2,260 0 Bal 2,260 0
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ART GRAPHICS Trial Balance July 31 Debit Credit Cash $ 10,340 $ 0 Accounts Receivable 6,500 0 Equipment 6,300 0 Accounts Payable 0 3,560 Notes Payable 0 1,500 Common Stock 0 2,000 Retained Earnings 0 9,200 Dividends 2,000 0 Service Fees Earned 0 17,750 Rent Expense 510 0 Salaries Expense 4,600 0 Delivery Expense 650 0 Advertising Expense 600 0 Utilities Expense 250 0 Supplies Expense 2,260 0
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