need help with following requirements 2-8, please. posting multiple pics. please let me know if any additional info is needed, i know sometimes pictures posted often appear blurry.

Required

1. The general ledger contains the current balances for all accounts as of November 30, 2020. The subsidiary ledgers for A/R and A/P also contain the current balances as of November 30, 2020. Review the information in these accounts before beginning the project. Do NOT delete these balances. You need them to calculate the account balances and totals.

2. Journalize the December transactions in the general journal. Descriptions are not required. Be sure that the account names used are the same as on the Chart of Accounts tab and the customer or vendor name are included in AR & AP transactions (ex: A/P - Brinks Co.). Also, be sure to indent credit entries and note the account numbers in the Post Reference column.

3. Post daily to the Accounts Receivable Subsidiary Ledger and the Accounts Payable Subsidiary Ledger. Place a checkmark in the Post Reference column of the General Ledger next to the GL account number; i.e. 201/. The checkmark denotes that you have posted to the Subsidiary Ledger account. On December 31, post to the General Ledger.

4. Prepare an Unadjusted Trial Balance, using the worksheet. Complete the worksheet using the following adjustment information for December:

Office supplies on hand on December 31 are $1,427.

A physical count of inventory showed an ending inventory cost of $44,500.

Recorded depreciation on equipment for the month, $4,200.

Insurance expired during December is $300.

Earned $2,257 worth of the unearned service revenue.

Sales refunds estimated for the year $10,000

Cost of estimated returns for the year $2,000

5. Journalize and post the ADJUSTING entries in the GJ, Ledger and subsidiary ledgers.

6. Journalize and post the CLOSING entries in the GJ, Ledger and subsidiary ledgers.

7. Prepare JWs Lock & Keys financial statements for the year ended December 31, 2020.The breakouts on the Chart of Accounts may help categorizing and making sure all accounts are used on the financial statements. Additionally, please ensure to use the proper formatting (indentation, underlines, $ signs, etc.)

Note: Jake Walters Capital at December 1, 2020 was $262,643.

8. Prepare a Post-Closing Trial Balance.

Check Figures:

Unadjusted Trial Balance:

912,736

Cash Account Balance:

169,077

Net Income (Loss):

204,815

9. Be sure that all entries, the worksheet, financial statements and the post-closing trial balance have been dated.

JW's Lock & Key had the following transactions in December.

Dec. 1 Paid December's rent, check # 6287, $2,650.

2 Paid annual premiums on property and casualty insurance policies, check # 6288, $1,925.

3 Performed locksmith services on new house, sent invoice # 601 to the homeowner, Sam Mason, $2,700.

4 Issued Invoice # 602 to Hastings who purchased a new safe on account, $3,500. Cost of Merchandise Sold was $1,250.

5 Purchased office supplies, check # 6289, $620.

6 Purchased inventory from Key Supplies Co., $5,500. terms 1/10, n/30

7 Paid UPS $276 cash for delivery of the inventory purchased on December 6.

7 Jake deposited an additional $9,500 cash in the business.

8 Returned damaged inventory to Key Supplies Co., $500

8 Received $2,500 cash, an advance payment for locksmith services.

9 Unlocked a safe for a customer and received $1,000 cash.

9 Bought a new computer (equipment) from Office Depot on account, $1,824.

10 Sold 2 safes and received cash, 2,200. Cost of Merchandise Sold was $800.

11 Purchased 5 safes to restock inventory on account from Brinks Co, $4,458 terms, 2/5, n/45.

12 Customer returned one of the safes purchased on December 10, refunded the customer $1,200 cash. Cost of Merchandise Sold was $475.

13 Paid Verizon for wireless telephone services, $394, check # 6290.

14 Paid Key Supplies Co for the purchase on December 6, less return and discount, check # 6291.

14 Received cash on account, $1,500, From Nathan Dean. Dean did not pay his November invoice #590 within the credit terms 2/10. The discount was forfeited.

15 Recorded cash sales for the store from the 1st to the 15th, $14,113. Cost of Merchandise Sold was $4,783.

16 Received $1,900 from Hastings on account.

17 Paid Office Depot on account, $500, check # 6292.

18 Performed locksmith services on account for Larry Contractor, $700.

19 Paid electricity bill for December, check # 6293, $1,492.

19 Paid for Domino's pizza delivery for the December office party, check #6294, $175

20 Jake withdrew $8,500 for a vacation.

25 Paid the water bill for December, check # 6295, $120.

25 Paid Brinks Co. on account, $2,500, check # 6296.

26 Paid part time employees their salary, $2,700

27 Received cash on account from Larry Contractor, $700.

30 Recorded cash sales for the store from the 16th to the 30th, $8,735. Cost of Merchandise Sold was $2,784.

The adjustment data for December is as follows:

a. Office supplies on hand on December 31 are $1,427.

b. A physical count of inventory showed an ending inventory cost of $44,500.

c. Recorded depreciation on equipment for the month, $4,200.

d. Insurance expired during December is $300.

e. Earned $2,257 worth of the unearned service revenue.

f. Sales refunds estimated for the year $10,000

g. Cost of estimated returns for the year $2,000

what arent you able to see? i will copy and paste but not too sure if itll translate good.

JW's Lock & Key

Chart of Accounts

Assets Liabilities

101 Cash 201 Accounts Payable

105 Accounts Receivable 203 Refunds Payable

110 Inventory 205 Unearned Service Revenue

112 Estimated Returns Inventory

115 Office Supplies

117 Prepaid Insurance Owner's Equity

120 Equipment 301 Jake Walters, Capital

121 Accum. Depreciation - Equipment 311 Jake Walters, Withdrawal

Revenues Expenses

401 Service Revenue 501 Cost of Merchandise Sold

405 Sales Revenue 502 Advertising Expense

410 Sales Discounts Forfeited 505 Depreciation Expense

507 Insurance Expense

508 Office Supplies Expense

Other Misc. 509 Salary Expense

999 Income Summary 511 Rent Expense

512 Telephone Expense

513 Utilities Expense

525 Miscellaneous Expense

Ledger includes:

Cash

Accounts Recievable

Inventory

Estimated Returns Inventory

Office Supplies

Prepaid Insurance

Equipment

Accumulated Depreciation- Equipment

Accounts Payable

Refunds Payable

Unearned Service Revenue

Jake Walters, Capital

Jake Walters, Withdrawl

Service Revenue

Sales Revenue

Sales discounts forefeited

cost lf merchandise sols

advertising expense

depreciation expense

insurance expense

office supplies expense

salary expense

rent expense

telephone expense

ultilities expense

miscellaneous expense

AR Sub Ledger includes accounts:

Nathan Dean

Jillian Roberts

Larry Contractor

AP Sub Ledger includes accounts:

Lowes

Lock Supply Co

Worksheet includes accounts:

Cash

Accounts Receivable

Inventory

Estimated Returns Inventory

Office Supplies

Prepaid Insurance

Equipment

Accum. Depreciation - Equip.

Accounts Payable

Refunds Payable

Unearned Service Revenue

Jake Walters, Capital

Jake Walters, Withdrawal

Service Revenue

Sales Revenue

Sales Discounts Forfeited

Cost of Merchandise Sold

Advertising Expense

Depreciation Expense

Insurance Expense

Office Supplies Expense

Salary Expense

Rent Expense

Telephone Expense

Utilities Expense

Miscellaneous Expense

TOTALS

NET INCOME (LOSS)

Final Statements include:

JW's Lock & Key income statement

JW's Lock & Key balance sheet

JW's Lock & Key statement of owners equity

Post Closing trial Balance include accounts:

Account

Cash

Accounts Receivable

Inventory

Estimated Returns Inventory

Office Supplies

Prepaid Insurance

Equipment

Accumulated Depreciation-Equipment

Accounts Payable

Refunds Payable

Unearned Service Revenue

Jake Walters, Capital

Totals

JsLock & Key had the following Des. 1 Paid December's real check 1207.12.650. ? Padual pare en prosent and casually norance polon, check 6288.51.825. 3 Performed chihi new house, ant 601 13 ontwer, San M, 52.70 sed Invoice 602 Hastings who purchased a new sale on account 53,500. Cost of Merchandise SodaS1250. s Purchased office suppies. Check 16200, 5820 Purchased Eventory trom Key Supplies Co, S.60. seme V10,90 7 Paid UPS 5278 cash for delivery of the inventory purchased on December 7 Joke deposited an additional Sp.S00 cash in the business Returned tamaged nentory to Kay Supplies Ca. 5500 Received $2.500 cash, an dance payment for locksmith Urocheda sole la custod 51,000 cod Bought a new compor equipment from Orice Depot en account, 51.824. Sole 2 sales and recoved eash 2.20. Control Merchandise Set was 3200 11 Purchased sales to restock Inventory on account from Brins Ca SLS me 25. nes 12. Customer returned one of the sales purchased on December 10. ertandine Se 13 Paid Verizon for Wireless telephone servim. 534. check +6280, 14 Pald Key Supplies Color the archase on December 6. lees meturn and discount,ched reari. 14 Received cash on tunt 51.500. From Nathan Dean Dean and not pay his November inice 50 10. The discounted 15 Rend cash for the store from the tu to the 150, 514,113. Cost of Merchandise Soldes SA,70 15 Received $1,900 tom sings on account 17 Paid Ofice Depot on spot on account. $500, check 622 18 Performed locksmith services on account for Larry Contractor, 5700 10 Pad oletely be for December, chok8200, 51,462. 10 Pelc ter Berminat pizza delivery low the December ofice pary, check 12A, 5175 20 lako withdrew S4.500 for a vacation water be for December 25 Paid Brinks Co. on accoun$2.500. check 6230 26 Perspanie anders hely, 52.700 27 Recehed cash on account from Larry Contractor, S700. 30 Recorded cash sales los he niso Trom the 1960 so the 300, 52,725. Coat el Merchandie Sake was $274 JW's Lock & Key Chart of Accounts 201 203 205 Liabilities Accounts Payable Refunds Payable Unearned Service Revenue 101 105 110 112 115 117 120 121 Assets Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accum, Depreciation - Equipment Owner's Equity 301 Jake Walters, Capital 311 Jake Walters. Withdrawal 401 405 410 Revenues Service Revenue Sales Revenue Sales Discounts Forfeited Expenses Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expense Uits Expense Miscellaneous Expense 501 502 505 507 508 509 511 512 513 525 Other Misc. Income Summary 999 ACCOUNT NO 101 BALANCE DEBIT CREDIT 154,931 POST REF DEBIT CREDIT Dec J1 $2.650.00 ACCOUNT Cash 2020 DATE ITEM Nov 30 Bal 1 Rent Payable Doc 2 Dec 3 Dec 4 Dec 5 Dec Dec. 7 Dec 8 Dec. 9 Doc. 10 Dec 11 Dec. 12 Doc 13 Dec. 14 Doc. 15 16 Doc 17 Dec 18 Doc. 19 Doc. 20 Dec 25 Dec. 26 Doc. 27 Dec 30 Dec Dec ACCOUNT Accounts Receivable 2020 DATE ITEM POST REF Nov 30 Bal ACCOUNT NO 105 BALANCE DEBIT CREDIT 4,108 DEBIT CREDIT ACCOUNT Inventory 2020 DATE ITEM Nov 30 Bal. ACCOUNT NO 110 BALANCE DEBIT CREDIT 46,526 POST REF DEBIT CREDIT Estimated Returns Inventory ACCOUNT 2020 DATE Nov 30 ACCOUNT NO 112 BALANCE DEBIT CREDIT 700 ITEM POST REF DEBIT CREDIT Bal. ACCOUNT Office Supplies 2020 DATE ITEM Nov 30 Dal ACCOUNT NO 115 BALANCE DEBIT CREDIT 1.235 POST REF DEBIT CREDIT ACCOUNT Prepaid Insurance 2020 DATE ITEM POST REF Nov 30 Bat ACCOUNT NO 117 BALANCE DEBIT CREDIT 300 DEBIT CREDIT ACCOUNT Equipment 2020 ITEM Nov 30 ACCOUNT NO 120 BALANCE DEBIT CREDIT 265.000 DATE POST REF DEBIT CREDIT Bal ACCOUNT Accumulated Depreciation - Equipment 2020 ACCOUNT NO. 121 BALANCE DEBIT CREDIT 115.500 ITEM POST REF DEBIT CREDIT DATE Nov 30 Bal. ACCOUNT Accounts Payable 2020 ACCOUNT NO 201 BALANCE ITEM POST REF DEBIT CREDIT DEBIT DATE Nov 30 Bal CREDIT 3,433 Refunds Payable ACCOUNT 2020 DATE Nov 30 ACCOUNT NO 203 BALANCE DEBIT CREDIT 500 ITEM POST REF DEBIT CREDIT Bal ACCOUNT Unearned Service Revenue 2020 DATE ITEM POST REF Nov 30 Bal. ACCOUNT NO 205 BALANCE DEBIT CREDIT 500 DEBIT CREDIT ACCOUNT Jake Walters, Capital 2020 DATE ITEM POST REF 30 Bal ACCOUNT NO 301 BALANCE DEBIT CREDIT 262,643 DEBIT CREDIT Nov ACCOUNT Jake Walters, Withdrawal 2020 DATE ITEM POST REF Nov 30 Bal. ACCOUNT NO 311 BALANCE DEBIT CREDIT 112.000 DEBIT CREDIT ACCOUNT Service Revenue 2020 DATE ITEM POST REF Nov. 30 Bal. ACCOUNT NO 401 BALANCE DEBIT CREDIT 167,050 DEBIT CREDIT 1 Sales Revenue ACCOUNT 2020 DATE Nov. 30 ITEM POST REF ACCOUNT NO 405 BALANCE DEBIT CREDIT 312.900 DEBIT CREDIT Bal. ACCOUNT Sales Discounts Forfeited 2020 DATE ITEM POST REF Nov. 30 Bal. ACCOUNT NO 410 BALANCE DEBIT CREDIT 2,450 DEBIT CREDIT Cost of Merchandise Sold ACCOUNT 2020 DATE Nov. 30 ACCOUNT NO 501 BALANCE DEBIT CREDIT 145,687 ITEM POST REF DEBIT CREDIT Bal. ACCOUNT Advertising Expense 2020 DATE ITEM POST REF Nov. 30 Bal. V ACCOUNT NO 502 BALANCE DEBIT CREDIT 9,250 DEBIT CREDIT ACCOUNT 'Depreciation Expense 2020 DATE ITEM POST REF Nov. 30 Bal. ACCOUNT NO 505 BALANCE DEBIT CREDIT 38.500 DEBIT CREDIT ACCOUNT Insurance Expense 2020 ACCOUNT NO 507 BALANCE DEBIT CREDIT 3.500 ITEM POST REF DEBIT CREDIT DATE Nov. 30 CREDIT Bal. ACCOUNT Office Supplies Expense ACCOUNT NO 508 BALANCE DEBIT CREDIT 3.280 ITEM POST REF DEBIT CREDIT Nov. 20x DATE 30 Bal ACCOUNT Salary Expense ACCOUNT NO 500 POST REF DEBIT CREDIT 2020 DATE ITEM Nov 30 Bal Dec. 26 Solary Payable BALANCE DEBIT CREDIT $37,500.00 $34,900.00 J39 $2,600.00 Rent Expense ACCOUNT 2020 DATE Nov. 30 Dec 1 DEBIT CREDIT ITEM Bal. Rent Payable. POST REF V J37 ACCOUNT NO 511 BALANCE DEBIT CREDIT $27,500.00 $24.850.00 $2,650.00 Telephone Expense ACCOUNT 2020 DATE Nov. 30 Dec. 13 DEBIT CREDIT ITEM POST REF Bal. V Telephone Services J38 ACCOUNT NO 512 BALANCE DEBIT CREDIT $4.770.00 $4,376.00 $394.00 Utilities Expenso ACCOUNT 2020 DATE Nov. 30 ACCOUNT NO 513 BALANCE DEBIT CREDIT 6,725 ITEM DEBIT CREDIT POST REF V Bal. ACCOUNT Miscellaneous Expense 2020 DATE ITEM POST REF Nov. 30 Bal. V ACCOUNT NO 525 BALANCE DEBIT CREDIT 3,465 DEBIT CREDIT ACCOUNT 'Income Summary 2020 DATE ITEM POST REF ACCOUNT NO 999 BALANCE DEBIT CREDIT DEBIT CREDIT Accounts Roccivable Subsidiary Ledger Nathan Dean ACCOUNT: 2020 DATE Nov 30 ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT 2,675 Bal. Jillian Roberts ACCOUNT: 2020 DATE Nov 30 ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT 1.433 Bal. Larry Contractor ACCOUNT: 2020 DATE Nov 30 DEBIT CREDIT ITEM Bal. POST REF V BALANCE DEBIT CREDIT o ACCOUNT: 2020 DATE BALANCE DEBIT CREDIT ITEM POST. REF DEBIT CREDIT ACCOUNT: 2020 BALANCE DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT Accounts Payablo Subsidiary Ledger ACCOUNT: Lowos 2020 DATE ITEM Nov 30 Bal DEBIT POST REF. V CREDIT BALANCE DEBIT CREDIT 756 Lock Supply Co ACCOUNT: 2020 DATE Nov 30 ITEM DEBIT POST REF. V CREDIT BALANCE DEBIT CREDIT 2.677 Bal. ACCOUNT: 2020 DATE ITEM POST REF. DEBIT CREDIT BALANCE DEBIT CREDIT ACCOUNT: 2020 DATE BALANCE DEBIT CREDIT ITEM POST REF DEBIT CREDIT ACCOUNT: 2020 DATE BALANCE DEBIT CREDIT ITEM POST REF DEBIT CREDIT Melech & Key Work Shant Balance Unad. Tial Balance Debit CINA Adana Det Ad. Trid Balance Debih Credit here su Debt Crede Cet Account Can Account Receive Inventary Estrated Returns werty Olio suples Prepare Ener Acour, Depronion.E. Relande Pad Uneared Service Ravenue Jake Wa Captal Jane Wir wedi Gorico Reverne Sara RAM Seks Dsc Fortelted Con el Merchandise Sold Advertising Gapanis Depreciation Expense Inice Esparse Orice Buples En Salary Experia Rent Experime Tohanu Expune Uutos Legends Mas Esperse TOTALS NET INCOME L065) o ol JW's Lock & Koy Post-Closing Trial Balance Debit Credit Account Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Refunds Payable Unearned Service Revenue Jako Walters, Capital Totals 0 0 JW's Lock & Koy Post-Closing Trial Balance Dobit Credit Account Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Refunds Payable Unearned Service Revenue Jake Walters, Capital Totals 0 0 JW's Lock & Key Chart of Accounts Assets 101 201 Liabilities Accounts Payable Refunds Payable Unearned Service Revenue 105 203 110 205 112 Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accum. Depreciation - Equipment 115 117 120 301 Owner's Equity Jake Walters, Capital Jake Walters, Withdrawal 121 311 401 501 Revenues Service Revenue Sales Revenue Sales Discounts Forfeited 405 502 410 505 507 508 Expenses Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expense Utilities Expense Miscellaneous Expense 509 Other Misc. Income Summary 999 511 512 513 525 E I Accounts Receivable Subsidiary Ledger ACCOUNT Nathan Dean BALANCE 2020 DATE ITEM POST REF DEBIT CREDIT CREDIT DEBIT 2575 Nov 30 Bal ACCOUNT Jilian Roberts 2020 BALANCE DATE ITEM POSTREF DEBIT CREDIT DEBIT CREDIT Nov 30 Larry Contacter ACCOUNT 2020 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT Nov 30 Bal 0 ACCOUNT 2020 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT ACCOUNT 2020 BALANCE DEBIT CREDIT DATE ITEM POSTRE DEBIT CREDIT Accounts Payable Subsidiary Ledger Lowe ACCOUNT 2020 BALANCE ITEM POST REF DEBIT CREDIT DEBIT CREDIT DATE 30 Nov Bal 756 ACCOUNT 2020 Lock Supply Co BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT 2.677 Nov Bal ACCOUNT 2020 BALANCE DEBIT CREDIT DATE ITEM POST REF DEBIT CREDIT ACCOUNT 2020 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT ACCOUNT: 2020 BALANCE DATE ITEM POST REF DERIT CREDIT DEBIT CREDIT JW's Lokay 2 Work Sheet 4 AdB Und Trade Debat Credit Income Sant Deb C Be Sheet Credit Account Debit Cred Cra Debit . Cash Account Esmu intory 10 Presidence 13 15 Acou. Depreciation Account Payable Refunds Payable Uneared Service Revenue Jake Walters Capital Jake Wales. We Service Revenue 11 22 Sales Discounts Forted Cost of Merchandise Sold Advertising Expense Depreciation Experte Insurance Expense Orice Suspense Salary Expense Mart as > Uits Expense Mascus Expert TOTALS NET INCOME LOS D 0 E st of Owner's Equity 2 JW's Lock & key JW's Lock & Key Income Statement Balance Sheet 5 . 7 . . 10 11 13 10 12 21 22 23 24 25 31 JwLock & Key Statement of Owner's Equity 30 35 43 2 2 JW's Lock & Key Post-Closing Trial Balance 3 4 5 6 Account Debit Credit 7 Cash 8 9 10 11 12 13 Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Refunds Payable Unearned Service Revenue Jake Walters, Capital 14 15 16 17 18 19 Totals 0 0 20 21 22 23 24 25 JsLock & Key had the following Des. 1 Paid December's real check 1207.12.650. ? Padual pare en prosent and casually norance polon, check 6288.51.825. 3 Performed chihi new house, ant 601 13 ontwer, San M, 52.70 sed Invoice 602 Hastings who purchased a new sale on account 53,500. Cost of Merchandise SodaS1250. s Purchased office suppies. Check 16200, 5820 Purchased Eventory trom Key Supplies Co, S.60. seme V10,90 7 Paid UPS 5278 cash for delivery of the inventory purchased on December 7 Joke deposited an additional Sp.S00 cash in the business Returned tamaged nentory to Kay Supplies Ca. 5500 Received $2.500 cash, an dance payment for locksmith Urocheda sole la custod 51,000 cod Bought a new compor equipment from Orice Depot en account, 51.824. Sole 2 sales and recoved eash 2.20. Control Merchandise Set was 3200 11 Purchased sales to restock Inventory on account from Brins Ca SLS me 25. nes 12. Customer returned one of the sales purchased on December 10. ertandine Se 13 Paid Verizon for Wireless telephone servim. 534. check +6280, 14 Pald Key Supplies Color the archase on December 6. lees meturn and discount,ched reari. 14 Received cash on tunt 51.500. From Nathan Dean Dean and not pay his November inice 50 10. The discounted 15 Rend cash for the store from the tu to the 150, 514,113. Cost of Merchandise Soldes SA,70 15 Received $1,900 tom sings on account 17 Paid Ofice Depot on spot on account. $500, check 622 18 Performed locksmith services on account for Larry Contractor, 5700 10 Pad oletely be for December, chok8200, 51,462. 10 Pelc ter Berminat pizza delivery low the December ofice pary, check 12A, 5175 20 lako withdrew S4.500 for a vacation water be for December 25 Paid Brinks Co. on accoun$2.500. check 6230 26 Perspanie anders hely, 52.700 27 Recehed cash on account from Larry Contractor, S700. 30 Recorded cash sales los he niso Trom the 1960 so the 300, 52,725. Coat el Merchandie Sake was $274 JW's Lock & Key Chart of Accounts 201 203 205 Liabilities Accounts Payable Refunds Payable Unearned Service Revenue 101 105 110 112 115 117 120 121 Assets Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accum, Depreciation - Equipment Owner's Equity 301 Jake Walters, Capital 311 Jake Walters. Withdrawal 401 405 410 Revenues Service Revenue Sales Revenue Sales Discounts Forfeited Expenses Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expense Uits Expense Miscellaneous Expense 501 502 505 507 508 509 511 512 513 525 Other Misc. Income Summary 999 ACCOUNT NO 101 BALANCE DEBIT CREDIT 154,931 POST REF DEBIT CREDIT Dec J1 $2.650.00 ACCOUNT Cash 2020 DATE ITEM Nov 30 Bal 1 Rent Payable Doc 2 Dec 3 Dec 4 Dec 5 Dec Dec. 7 Dec 8 Dec. 9 Doc. 10 Dec 11 Dec. 12 Doc 13 Dec. 14 Doc. 15 16 Doc 17 Dec 18 Doc. 19 Doc. 20 Dec 25 Dec. 26 Doc. 27 Dec 30 Dec Dec ACCOUNT Accounts Receivable 2020 DATE ITEM POST REF Nov 30 Bal ACCOUNT NO 105 BALANCE DEBIT CREDIT 4,108 DEBIT CREDIT ACCOUNT Inventory 2020 DATE ITEM Nov 30 Bal. ACCOUNT NO 110 BALANCE DEBIT CREDIT 46,526 POST REF DEBIT CREDIT Estimated Returns Inventory ACCOUNT 2020 DATE Nov 30 ACCOUNT NO 112 BALANCE DEBIT CREDIT 700 ITEM POST REF DEBIT CREDIT Bal. ACCOUNT Office Supplies 2020 DATE ITEM Nov 30 Dal ACCOUNT NO 115 BALANCE DEBIT CREDIT 1.235 POST REF DEBIT CREDIT ACCOUNT Prepaid Insurance 2020 DATE ITEM POST REF Nov 30 Bat ACCOUNT NO 117 BALANCE DEBIT CREDIT 300 DEBIT CREDIT ACCOUNT Equipment 2020 ITEM Nov 30 ACCOUNT NO 120 BALANCE DEBIT CREDIT 265.000 DATE POST REF DEBIT CREDIT Bal ACCOUNT Accumulated Depreciation - Equipment 2020 ACCOUNT NO. 121 BALANCE DEBIT CREDIT 115.500 ITEM POST REF DEBIT CREDIT DATE Nov 30 Bal. ACCOUNT Accounts Payable 2020 ACCOUNT NO 201 BALANCE ITEM POST REF DEBIT CREDIT DEBIT DATE Nov 30 Bal CREDIT 3,433 Refunds Payable ACCOUNT 2020 DATE Nov 30 ACCOUNT NO 203 BALANCE DEBIT CREDIT 500 ITEM POST REF DEBIT CREDIT Bal ACCOUNT Unearned Service Revenue 2020 DATE ITEM POST REF Nov 30 Bal. ACCOUNT NO 205 BALANCE DEBIT CREDIT 500 DEBIT CREDIT ACCOUNT Jake Walters, Capital 2020 DATE ITEM POST REF 30 Bal ACCOUNT NO 301 BALANCE DEBIT CREDIT 262,643 DEBIT CREDIT Nov ACCOUNT Jake Walters, Withdrawal 2020 DATE ITEM POST REF Nov 30 Bal. ACCOUNT NO 311 BALANCE DEBIT CREDIT 112.000 DEBIT CREDIT ACCOUNT Service Revenue 2020 DATE ITEM POST REF Nov. 30 Bal. ACCOUNT NO 401 BALANCE DEBIT CREDIT 167,050 DEBIT CREDIT 1 Sales Revenue ACCOUNT 2020 DATE Nov. 30 ITEM POST REF ACCOUNT NO 405 BALANCE DEBIT CREDIT 312.900 DEBIT CREDIT Bal. ACCOUNT Sales Discounts Forfeited 2020 DATE ITEM POST REF Nov. 30 Bal. ACCOUNT NO 410 BALANCE DEBIT CREDIT 2,450 DEBIT CREDIT Cost of Merchandise Sold ACCOUNT 2020 DATE Nov. 30 ACCOUNT NO 501 BALANCE DEBIT CREDIT 145,687 ITEM POST REF DEBIT CREDIT Bal. ACCOUNT Advertising Expense 2020 DATE ITEM POST REF Nov. 30 Bal. V ACCOUNT NO 502 BALANCE DEBIT CREDIT 9,250 DEBIT CREDIT ACCOUNT 'Depreciation Expense 2020 DATE ITEM POST REF Nov. 30 Bal. ACCOUNT NO 505 BALANCE DEBIT CREDIT 38.500 DEBIT CREDIT ACCOUNT Insurance Expense 2020 ACCOUNT NO 507 BALANCE DEBIT CREDIT 3.500 ITEM POST REF DEBIT CREDIT DATE Nov. 30 CREDIT Bal. ACCOUNT Office Supplies Expense ACCOUNT NO 508 BALANCE DEBIT CREDIT 3.280 ITEM POST REF DEBIT CREDIT Nov. 20x DATE 30 Bal ACCOUNT Salary Expense ACCOUNT NO 500 POST REF DEBIT CREDIT 2020 DATE ITEM Nov 30 Bal Dec. 26 Solary Payable BALANCE DEBIT CREDIT $37,500.00 $34,900.00 J39 $2,600.00 Rent Expense ACCOUNT 2020 DATE Nov. 30 Dec 1 DEBIT CREDIT ITEM Bal. Rent Payable. POST REF V J37 ACCOUNT NO 511 BALANCE DEBIT CREDIT $27,500.00 $24.850.00 $2,650.00 Telephone Expense ACCOUNT 2020 DATE Nov. 30 Dec. 13 DEBIT CREDIT ITEM POST REF Bal. V Telephone Services J38 ACCOUNT NO 512 BALANCE DEBIT CREDIT $4.770.00 $4,376.00 $394.00 Utilities Expenso ACCOUNT 2020 DATE Nov. 30 ACCOUNT NO 513 BALANCE DEBIT CREDIT 6,725 ITEM DEBIT CREDIT POST REF V Bal. ACCOUNT Miscellaneous Expense 2020 DATE ITEM POST REF Nov. 30 Bal. V ACCOUNT NO 525 BALANCE DEBIT CREDIT 3,465 DEBIT CREDIT ACCOUNT 'Income Summary 2020 DATE ITEM POST REF ACCOUNT NO 999 BALANCE DEBIT CREDIT DEBIT CREDIT Accounts Roccivable Subsidiary Ledger Nathan Dean ACCOUNT: 2020 DATE Nov 30 ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT 2,675 Bal. Jillian Roberts ACCOUNT: 2020 DATE Nov 30 ITEM POST REF DEBIT CREDIT BALANCE DEBIT CREDIT 1.433 Bal. Larry Contractor ACCOUNT: 2020 DATE Nov 30 DEBIT CREDIT ITEM Bal. POST REF V BALANCE DEBIT CREDIT o ACCOUNT: 2020 DATE BALANCE DEBIT CREDIT ITEM POST. REF DEBIT CREDIT ACCOUNT: 2020 BALANCE DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT Accounts Payablo Subsidiary Ledger ACCOUNT: Lowos 2020 DATE ITEM Nov 30 Bal DEBIT POST REF. V CREDIT BALANCE DEBIT CREDIT 756 Lock Supply Co ACCOUNT: 2020 DATE Nov 30 ITEM DEBIT POST REF. V CREDIT BALANCE DEBIT CREDIT 2.677 Bal. ACCOUNT: 2020 DATE ITEM POST REF. DEBIT CREDIT BALANCE DEBIT CREDIT ACCOUNT: 2020 DATE BALANCE DEBIT CREDIT ITEM POST REF DEBIT CREDIT ACCOUNT: 2020 DATE BALANCE DEBIT CREDIT ITEM POST REF DEBIT CREDIT Melech & Key Work Shant Balance Unad. Tial Balance Debit CINA Adana Det Ad. Trid Balance Debih Credit here su Debt Crede Cet Account Can Account Receive Inventary Estrated Returns werty Olio suples Prepare Ener Acour, Depronion.E. Relande Pad Uneared Service Ravenue Jake Wa Captal Jane Wir wedi Gorico Reverne Sara RAM Seks Dsc Fortelted Con el Merchandise Sold Advertising Gapanis Depreciation Expense Inice Esparse Orice Buples En Salary Experia Rent Experime Tohanu Expune Uutos Legends Mas Esperse TOTALS NET INCOME L065) o ol JW's Lock & Koy Post-Closing Trial Balance Debit Credit Account Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Refunds Payable Unearned Service Revenue Jako Walters, Capital Totals 0 0 JW's Lock & Koy Post-Closing Trial Balance Dobit Credit Account Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Refunds Payable Unearned Service Revenue Jake Walters, Capital Totals 0 0 JW's Lock & Key Chart of Accounts Assets 101 201 Liabilities Accounts Payable Refunds Payable Unearned Service Revenue 105 203 110 205 112 Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accum. Depreciation - Equipment 115 117 120 301 Owner's Equity Jake Walters, Capital Jake Walters, Withdrawal 121 311 401 501 Revenues Service Revenue Sales Revenue Sales Discounts Forfeited 405 502 410 505 507 508 Expenses Cost of Merchandise Sold Advertising Expense Depreciation Expense Insurance Expense Office Supplies Expense Salary Expense Rent Expense Telephone Expense Utilities Expense Miscellaneous Expense 509 Other Misc. Income Summary 999 511 512 513 525 E I Accounts Receivable Subsidiary Ledger ACCOUNT Nathan Dean BALANCE 2020 DATE ITEM POST REF DEBIT CREDIT CREDIT DEBIT 2575 Nov 30 Bal ACCOUNT Jilian Roberts 2020 BALANCE DATE ITEM POSTREF DEBIT CREDIT DEBIT CREDIT Nov 30 Larry Contacter ACCOUNT 2020 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT Nov 30 Bal 0 ACCOUNT 2020 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT ACCOUNT 2020 BALANCE DEBIT CREDIT DATE ITEM POSTRE DEBIT CREDIT Accounts Payable Subsidiary Ledger Lowe ACCOUNT 2020 BALANCE ITEM POST REF DEBIT CREDIT DEBIT CREDIT DATE 30 Nov Bal 756 ACCOUNT 2020 Lock Supply Co BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT 2.677 Nov Bal ACCOUNT 2020 BALANCE DEBIT CREDIT DATE ITEM POST REF DEBIT CREDIT ACCOUNT 2020 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT ACCOUNT: 2020 BALANCE DATE ITEM POST REF DERIT CREDIT DEBIT CREDIT JW's Lokay 2 Work Sheet 4 AdB Und Trade Debat Credit Income Sant Deb C Be Sheet Credit Account Debit Cred Cra Debit . Cash Account Esmu intory 10 Presidence 13 15 Acou. Depreciation Account Payable Refunds Payable Uneared Service Revenue Jake Walters Capital Jake Wales. We Service Revenue 11 22 Sales Discounts Forted Cost of Merchandise Sold Advertising Expense Depreciation Experte Insurance Expense Orice Suspense Salary Expense Mart as > Uits Expense Mascus Expert TOTALS NET INCOME LOS D 0 E st of Owner's Equity 2 JW's Lock & key JW's Lock & Key Income Statement Balance Sheet 5 . 7 . . 10 11 13 10 12 21 22 23 24 25 31 JwLock & Key Statement of Owner's Equity 30 35 43 2 2 JW's Lock & Key Post-Closing Trial Balance 3 4 5 6 Account Debit Credit 7 Cash 8 9 10 11 12 13 Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Refunds Payable Unearned Service Revenue Jake Walters, Capital 14 15 16 17 18 19 Totals 0 0 20 21 22 23 24 25