Trial balance 30 jun 17 account type debit credit

Trial Balance

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

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

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