【導(dǎo)讀】Owner’sEquity—overall………Withdrawal………………………Revenues………………………Expenses………………………

　　

【正文】 500 Bal. 5,060 Bal. 500 Furniture Land Dec. 3 2,600 Dec. 7 22,000 Bal. 2,600 Bal. 22,000 Accounts Payable Monica Kaska, Capital Dec. 16 2,600 Dec. 3 3,100 Dec. 2 30,000 Bal. 500 Bal. 30,000 Monica Kaska, Withdrawals Dec. 31 2,200 Bal. 2,200 Service Revenue Salary Expense Dec. 4 1,500 Dec. 15 570 11 900 31 570 18 1,800 Bal. 1,140 19 800 Bal. 5,000 Rent Expense Dec. 31 700 Bal. 700 Chapter 2 Recording Business Transactions 89 (continued) P 23A Req. 3 Monica Kaska, Attorney Trial Balance December 31, 20XX ACCOUNT DEBIT CREDIT Cash $ 5,060 Accounts receivable 1,300 Supplies 500 Furniture 2,600 Land 22,000 Accounts payable $ 500 Monica Kaska, capital 30,000 Monica Kaska, withdrawals 2,200 Service revenue 5,000 Salary expense 1,140 Rent expense 700 Total $35,500 $35,500 Chapter 2 Recording Business Transactions 90 (4560 min.) P 24A Req. 1 Journal Page 6 DATE ACCOUNTS AND EXPLANATIONS POST. REF. DEBIT CREDIT Nov. 16 Cash 11 6,000 Accounts Receivable 12 6,000 Received on account. 17 Accounts Receivable 12 1,700 Service Revenue 41 1,700 Performed services on account. 21 Paid for residence renovation。 not a transaction of the business. 22 Supplies 13 800 Accounts Payable 21 800 Purchased supplies on account. 23 Robert Quiroga, Withdrawals 32 2,100 Cash 11 2,100 Withdrew for personal use. 23 Accounts Payable 21 2,600 Cash 11 2,600 Paid on account. 24 Cash 11 1,900 Service Revenue 41 1,900 Performed service for cash. 30 Rent Expense 52 700 Cash 11 700 Paid rent. 30 Salary Expense 51 2,100 Cash 11 2,100 Paid employee salaries. Chapter 2 Recording Business Transactions 91 (continued) P 24A Req. 2 ACCOUNT CASH ACCOUNT NO. 11 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 3,000 16 6,000 9,000 23 2,100 6,900 23 2,600 4,300 24 1,900 6,200 30 700 5,500 30 2,100 3,400 ACCOUNT ACCOUNTS RECEIVABLE ACCOUNT NO. 12 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 8,000 16 6,000 2,000 17 1,700 3,700 ACCOUNT SUPPLIES ACCOUNT NO. 13 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 600 22 800 1,400 Chapter 2 Recording Business Transactions 92 (continued) P 24A Req. 2 ACCOUNT EQUIPMENT ACCOUNT NO. 14 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 15,000 ACCOUNT ACCOUNTS PAYABLE ACCOUNT NO. 21 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 4,600 22 800 5,400 23 2,600 2,800 ACCOUNT ROBERT QUIROGA, CAPITAL ACCOUNT NO. 31 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 20,000 ACCOUNT ROBERT QUIROGA, WITHDRAWALS ACCOUNT NO. 32 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 2,300 23 2,100 4,400 Chapter 2 Recording Business Transactions 93 (continued) P 24A Req. 2 ACCOUNT SERVICE REVENUE ACCOUNT NO. 41 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 7,100 17 1,700 8,800 24 1,900 10,700 ACCOUNT SALARY EXPENSE ACCOUNT NO. 51 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 1,800 30 2,100 3,900 ACCOUNT RENT EXPENSE ACCOUNT NO. 52 JRNL. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 15 Bal. ? 1,000 30 700 1,700 Chapter 2 Recording Business Transactions 94 (continued) P 24A Req. 3 Robert Quiroga, Registered Dietician Trial Balance November 30, 20X3 ACCT. NO. ACCOUNT DEBIT CREDIT 11 Cash $ 3,400 12 Accounts receivable 3,700 13 Supplies 1,400 14 Equipment 15,000 21 Accounts payable $ 2,800 31 Robert Quiroga, capital 20,000 32 Robert Quiroga, withdrawals 4,400 41 Service revenue 10,700 51 Salary expense 3,900 52 Rent expense 1,700 Total $33,500 $33,500 Chapter 2 Recording Business Transactions 95 (1525 min.) P 25 Req. 1 Online Cable Services Trial Balance March 31, 20X1 ACCOUNT DEBIT CREDIT Cash $ 6,600 Accounts receivable 2,540 Supplies 600 Office furniture 21,300 Computers 46,000 Accounts payable $ 2,800 Note payable 18,300 Meredith Ballard, capital 50,800 Meredith Ballard, withdrawals 5,000 Service revenue 13,200 Salary expense 1,300 Rent expense 1,200 Advertising expense 300 Utilities expense 260 Total $85,100 $85,100 Explanations: Cash: $6,200 + $400 = $6,600 Accounts receivable: $2,000 – $60 + $600 = $2,540 Supplies: $500 + $100 = $600 Accounts payable: $2,700 + $100 = $2,800 Service revenue: $4,900 + $8,300 = $13,200 Rent expense: $500 + $350 + $350 = $1,200 Utilities expense: $200 + $60 = $260 (continued) P 25A Req. 2 Online Cable Services Ine Statement Month Ended March 31, 20X1 Revenues: Service revenue $13,200 Expenses: Salary expense $1,300 Rent expense 1,200 Advertising exp