Here is the ledger for Keisler Co.

Instructions
(a) Reproduce the journal entries for only the transactions that occurred on October 1, 10, and 20, and provide explanations for each.
(b) Prepare a trial balance at October 31, 2014. (Hint: Compute ending balances of T-accountsfirst.)

Cash Common Stock 400 1,500 250 300 500 Oct. 7,000 Oct. 4 12 15 30 31 Oct. 7,000 25 2,000 10 10 8,000 20 25 2,000 980 700 Accounts Receivable Dividends 800 Oct. 20 Oct. 6 20 700 Oct. 30 300 920 Supplies 400Oct. 31 Service Revenue 800 980 920 Oct. 4 180 Oct. 6 10 20 Equipment Notes Payable Accounts Payable Salaries and Wages Expense Supplies Expense Rent Expense Oct. 3 3,000 Oct. 31 500 Oct. 10 8,000 Oct. 31 180 Oct. 12 1,500 Oct. 33,000 Oct. 15 250