pe Description 01 Jun 011 01 Jun 01 01 Jun 01 7 1 110 Cash 1311 Computer Equip. 3100 Capital Stock issued common stock issued common stock issued oommon stock 31,360.00 431210.00 74.570.00 SHA Jun 011 Jun 01 Jun 01 Jun 01 888888 1110 Cash 1311 Computer Equip 1 211 Office Equip 3 100 Capital Stock issued common stock issued common stock Tissued common stock issued common stock 37,800.00 16,800.00 1400.00 56.000.00 Jun 01 Jun 01 1710 Cash 3 100 Capital Stook issued common stock issued common stock 67,200.00 1 67.200.00 170,000.00 04 04 04 Jun 02 Jun 02 Jun 021 1 311 Computer Equip 1110 Cash 2202 Notes Payable investment investment investment 34,000.00 136,000.00 05 Jun 04 1211 Office Equip Jun 042101 Accounts Pyjable - purchase equipment purchase equipament 300.00 3 00.00 T F 60.00 32 33 06 06 Jun 08 Jun 08 2 101 Accounts Payable 1 211 Office Equip. Return Office Equipment Return Office Equipment 60.00 26,000.00 07 Jun 10 0 7Jun 10 2 202 Notes Payable 1 110 Cash payment of computer equipment payment of computer equipment 26,000.00 36 37 38 39 Jun 19 Jun 14 5 Fej 1130 Prepaid Insurance 1110 Cash 6,312.00 computer insurance omputer insurance 41 08 4208 43 44 o 6,312.00 16 Jun 16 Jun 16 2000.00 17 881 1110 Cash C onsulting revenue 4 100 Computer Consulte consulting revenue 7.000.00 52 23,000.00 120,000.00 10 Jun 16 Jun 16 Jun 16 Jun 16 1 411 Building cost 1510 Land 1 0 Cash 2 201 Mortgage Payable puhasebing ngland purohase building and Land purchase building and land purchase building and land 4.000.00 120.700.00 DAR 56 57 58 Name 1140 Prepaid Rent 1 110 Cash Jun 17 Jun 17 600000 Description payment of rent payment of rent 11 6,000.00 350.00 61 62 1 2 12 Jun 17 Jun 171 5030 Advertising Expense advertising expense 1 1101 Cash advertising expense 350.00 4.500.000 13 13 Jun 21 Jun 21 1 1201 Accounts Receivable consulting revenue 4100| Computer & Consulte consulting revenue T 650.00 141 14 Jun 21 Jun 21 1211 Office Equip 110 Cash a x machine Trax machine 650.00 67 68 69 70 71 72 73 74 75 76 77 78 240.00 15 15 Jun 21 Jun 21 2101 Accounts Payable 1110 Cash payment of account payable payment of account payable 240.00 350.00 16 16 Jun 22 Jun 22 2101 Accounts Payable 1 110 Cash paid advertising fee I paid advertising fee 35000 86 1 7 87 17 881 Jun 22 Jun 22 5 040 Repairs & Maint. Expe computer repairing fee 2 101 Accounts Payable computer repairing fee 1090.00 109000 1.010.00 5020 Salary Expense 1110 Cash salary payment salary payment 1,010,00 30 91 18 Jun 22 8218 Jun 22 931 34 95 19 Jun 23 87 19 Jun 23 3.685.00 1110 Cash receive payment 1120 Accounts Receivable receive payment 3.685.00 20 20 53000 Jun 231 Jun 23 1150 Office Supplies 2 101 Accounts Payable purchase office suply purchase office suply 530.00 Description E 106 107 6,120.00 21 21 Name 1120 Accounts Receivable revenue 4100 Computer & Consulti revenue Jun 28 Jun 28 6120.00 LEILA 111 112 113 2 2 2 2 Jun 29 Jun 29 1110 Cash receive revenue 1 120 Acoounts Receivable receive revenue F 5.799.00 LL 5.799.00 1090.00 116 117 23 2 3 Jun 29 Jun 29 2 101 Accounts Payable 1110 Cash E make a payment make a payment 1.090.00 U AL 121 122 . 24 24 Jun 29 Jun 29 5 020 Salary Expense 1110 Cash s alary payment Salary payment 1.010.00 L LL1,010,00 LLLLL 125 127 25 25 Jun 30 Jun 30 5 050 Oil & Gas Expense 2 101 Accounts Payable SPILLEREDELSE oil and gas expense 940.00 TL oil and gas expense SELLELLI 940.00 LLLLL U SPILLIS TER #SPILL! 129S 130S 131 2 6 132 2 6 1623.80 Jun 30 Jun 30 3 300 Dividends 1 110 Cash Cash Dividend Cash Dividend 1623.80 134 TELLE 135 136 27 Jun 30 5 010 Rent Expense rent expense 2.000.000 137 27 Jun 30 1 140 Prepaid Rent r ent expense 2,000.00 138 139 T 140 141 28 Jun 30 5080 Supplies Expense office expense 316.00 142 2 8 Jun 30 1 150 Office Supplies office expense 143 144 TER 146 2 9 Jun 3015090 Interest Expense interest expense 455.81 147 2 9 Jun 30 2 103 Interest Payable interest expense 45581 1481 149 L 150 151 30 Jun 30 5100 Insurance Expense insurance expense TR 2 63.00 152 3 01 Jun 30 1130 Prepaid insurance insurance expense 263.00 153 TEL 154 STREET T Note: You an only enter data into the yellow led be Account Name Description Jun 30 T Jun 30 1120 Accounts Receivable unbilled revenue 4 100 Computer & Consulti unbilled revenue 5,000.00 5,000.00 155 156 3 1 157 3 1 158 159 150 151 3 21 162 3 21 163 321 164 321 165 33 167 33 168 169 170 17134 17234 Jun 30 Jun 30 Jun 30 Jun 30 5 110 Depreciation Expense Building, office.computer depreciat 1412 Aocum. Depi-Building Building office.computer depreciation 1 212) Aoum. Depe-Office Building office.computer depreciation 1 312Accum Dept.-Compy Building office.computer depreciation 4.151521 1 2 3762 3.832.00 2 130) L 166 606 001 Jun 30 Jun 30 5 020 Salary Expense 2 105 Salaries Payable unpaid salary unpaid salary 606.00 Jun 30 5 090 Interest Expense Jun 302103 Interest Payable interest expense interest expense 1,096,00 LEI 1 ,096,00 2.357921 5 120 Income Tax Expense income taxes 2 106 Income Taxes Payabl income taxes INTEL 2.357 92 LILLLLLL 22.720.00 4 100 Computer & Consulti close the revenue account 3400 Income Summary close the revenue account 22.720.00 174 175 176 3 5] Jun 30 177 3 5 Jun 30 178 179 180 181 3 6 Jun 30 182 3 61 Jun 30 183 184 195 186 3 7 Jun 30 187 3 7 Jun 30 18837Jun 30 18937 Jun 30 190 371 Jun 30 19137 Jun 30 Jun 30 37 Jun 301 Jun 30 Jun 30 37 Jun 30 15.646 I I 3 7 Hati Balac2 .147.. 3400 Income Summary close the expense account 5010 Rent Expense close the expense account 5020 Salary Expense close the expense account 5030 Advertising Expense close the expense account 5040 Repairs & Maint. Expe close the expense account 5050 Oil&Gas Expense close the expense account 5080 Supplies Expense close the expense account L 5090 Interest Expense close the expense account 5100 Insurance Expense close the expense account 5 110 Depreciation Expens close the expense account 5 120 Income Tax Expense close the expense account 2000.00 2,626.00 350 00 1090.00 940.00 16.00 155181 236.00 15152 23732 3 7073. 38 38 Jun 30 Jun 30 3400 Income Summary 3200 Retained Earnings close income summary close income summar 139 COD 2011 Format Painter Clipboard Font 1201 A Byte of Accounting, Inc. General Journal Description Jun 30 SES 99 999999 37 Hatia Balance by $2,147.0 3400 Income Summary close the expense account 5010 Rent Expense close the expense account 5020 Salary Expense close the expense account 5030 Advertising Expense close the expense account 5040 Repairs & Maint. Exp close the expense account 5050 Oil & Gas Expense close the sense account 5080 Supplies Expense close the expense account 8090 Interest Expense close the expense account 5100 insurance Expense close the expense account 5110 Depreciation Expense close the expense account 5120 Income Tax Expenso close the expense account 2000.00 2.626.00 350.00 1090.00 940.00 318.00 155181 236.00 237,92 3400 Income Summary 3200 Retained Earnings close income summa close income fumma 203 39 39 Jun 30 Jun 30 3 200 Retained Earrings 3 300 Dividends close dividend account I close dividend account General Tournal Worksheet Incon Statementh ecin Income Statement Debit Credit Balance Sheet Debit Credit C D Llnadjusted Trial Balance Debit Credit 59 908 20 1236.00 6.312.00 - 6 000 00 53000 2.290.00 Account mbed Name TTO Cash 1120 Accounts Receivable 1130 Prepaid insurance TH Prepaid Renk Toloffice Supplies 1211 Office Equp. 1212Accum Deor-Office Equip 1311 Computer Equip 1312 Acoum Dep.Computer Equip 111 Building Cost 142 Acoum Depr Bulding 150 Land 2101 Accounts Payable 2102 Advanced Payments 2003 Interest Payable 2105 Salaries Payable 2006 Income Taxes Pwable 2201 Moroge Payable 2202 Ndes Payable 3100 Capital Stock 3200 Beland Ewings 3300 Dividends E F Adjusting Entries Adusted Trial Balance Debit Credit Debit Credit 59909201 500000 6226.00 263.00 6049 00 2000 001 400000 316.00 214.00 2.290.00 3.832.00 3.822.00 221 on on 2190 21.90 - 23.000.00 29762 29762 - 120 000 00 112000 23001000 23.000.00 20.000.00 - 1120 00 1.55181 606 00 225792 155181 605 00 235792 129.700.00 110.000.00 128.700.00 111000000 197.770.00 19777000 1623 80 - 15230 17.72000 5.000.00 22720.00 212000 2000.00 60600 4100 Computer & Consulting Rever SOL Pent Expense 5020 Salary Expense 5030 Advertising Expense S040 Repairs & Maint Expense 5050 DI & Gas Expense 500 Supplies Expense 50s Interest Expense 570 Intrance Expense 510 Deprecision Expense 50 Income Tax Expense 1090 00 900.00 315.00 155181 26300 415152 25792 200000 2626 00 350.00 109000 94000 33500 155181 263.00 4.15152 22357921 DON 1620625 458.9775 168 977 25