GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Jun. 1 Cash 101 10,000.00 2 Fred Phaler, Capital 311 10,000.00 3 2 Rent Expense 521 500.00 4 Cash 101 500.00 5 3 Cash 101 4,000.00 6 Professional Fees 401 4,000.00 7 4 Utilities Expense 533 100.00 8 Cash 101 100.00 9 7 Cash 101 3,000.00 10 Professional Fees 401 3,000.00 11 12 Automobile Expense 526 50.00 12 Cash 101 50.00 13 14 Wages Expense 511 500.00 14 Cash 101 500.00 15 14 Office Supplies 142 250.00 16 Accounts Payable 202 250.00 17 20 Phone Expense 525 100.00 18 Cash 101 100.00 19 21 Fred Phaler, Drawing 312 1,200.00 20 Cash 101 1,200.00 21 24 Accounts Receivable 122 2,000.00 22 Professional Fees 401 2,000.00 23 25 Accounts Payable 202 100.00 24 Cash 101 100.00 25 30 Wages Expense 511 300.00 26 Cash 101 300.00 Fred Phaler Consulting UNADJUSTED TRIAL BALANCE June 30, 20-- ACCOUNT TITLE DEBIT CREDIT 1 Cash 13,900.00 2 Accounts Receivable 2,000.00 3 Office Supplies 250.00 4 Accounts Payable 100.00 5 Fred Phaler, Capital 10,000.00 6 Fred Phaler, Drawing 2,100.00 7 Professional Fees 9,000.00 8 Wages Expense 800.00 9 Rent Expense 500.00 10 Phone Expense 100.00 11 Automobile Expense 50,000.00 12 Utilities Expense 100.00 13 Totals 55,950.00 32,900.00