Trial Balance 30 Jun 17 Account Type Debit Credit Cash 3340 270 3610 Accounts

Trial balance 30 jun 17 account type debit credit

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Trial Balance
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30-Jun-17 Account Type Debit Credit Cash ($3,340 + $270) 3,610 Accounts Receivable ($2,812 – $270) 2,542 Supplies ($1,200 – $710) 490 Equipment ($2,600 + $710) 3,310 Accounts Payable ($3,666 – $306 – $360) 3,000 Unearned Service Revenue 1,100 Owner’s Capital 8,000 Owner’s Drawings ($800 + $600) 1,400 Service Revenue ($2,480 + $882) 3,362 3,300 Utilities Expense 810 Total $ 15,462.00 $ 15,462.00 Problem Set A 5 A) & C) Cash Date Explanation Ref Debit 1-Mar Balance P 2-Mar J1 9-Mar J1 4,300 10-Mar J1 12-Mar J1 20-Mar J1 5000 20-Mar J1 31-Mar J1 31-Mar J1 450 31-Mar J1 9000 Accounts Receivable Date Explanation Ref Debit 31-Mar J1 450 Land Date Explanation Ref Debit 1-Mar Balance P Buildings Date Explanation Ref Debit 1-Mar Balance P Equipment Salaries and Wages Expense ($3,200 + $70
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Date Explanation Ref Debit 1-Mar Balance P Accounts Payable Date Explanation Ref Debit 1-Mar Balance P 2-Mar J1 10-Mar J1 4,100 Owner's Capital Date Explanation Ref Debit 1-Mar Balance P Service Revenue Date Explanation Ref Debit 9-Mar J1 20-Mar J1 31-Mar J1 Rent Revenue Date Explanation Ref Debit 31-Mar J1 Advertising Expenses Date Explanation Ref Debit 12-Mar J1 900 Salaries and Wages Expense Date Explanation Ref Debit 31-Mar J1 3,100 Rent Expense Date Explanation Ref Debit 2-Mar J1 3,500 20-Mar J1 2,000 B) Date Account Titles and Explanation 2-Mar Rent Expense Accounts Payable Cash (Rented films for cash and on account) 3-Mar No entry 9-Mar Cash
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Service Revenue (Received cash for services performed) 10-Mar Accounts Payable (2,000 + 2,100) Cash (Paid creditors on account) 11-Mar No entry 12-Mar Advertising Expense Cash (Paid advertising expense) 20-Mar Cash Service Revenue (Received cash for services performed) 20-Mar Rent Expense Cash (Paid film rental) 31-Mar
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