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ACCT 201 Case Spring 2020 Page 8 3. Prepare an unadjusted trial balance at August 31, 2020 (total debits = $121,900) py 2020 Page 3 Doggie Dining, Inc. In August, 2020, Doggie Dining, Inc. was established in Lafayette, Louisiana, to sell gourmet dog cuisine via the internet to individual and commercial customers across the United States. Luke Ward and Pachi Lee are the major stockholders in this corporation. Part I: 1. The company completed the following transactions during August 2020. August 1 11 Stockholders (Luke and Pachi) invested $60,000 cash in the business. Purchased a computer system for use in the business for $12,000; paid $5,000 down and signed a 1 year 12% note for the balance. Hired Ima Nurd to design, set up, and operate the company's website, Purchased $21,000 of gourmet dog cuisine from a local manufacturing company paid 1/3 in cash and the balance on account. Paid $6,000 for a one-year insurance policy effective September 1, 2020. Received $9,000 cash for services to be provided from August 15 through October 31, 2020. Purchased supplies for $6,200 on account. Paid $2,800 to advertise the opening of their business. Sold gourmet dog cuisine to customers on account for $26,000; the cuisine cost $11,000. Paid $4,700 to creditors on account. Collected $12,600 from customers billed on August 18, Sold gourmet dog cuisine to customers for $4,400 cash: the cuisine cost $1,300 Paid $800 for utilities used during August Declared and paid a $900 dividend. 23 25 27 29 30 REQUIRED: Journalize the August transactions in the general journal. ACCT 201 Case Spring 2020 Page 8 3. Prepare an unadjusted trial balance at August 31, 2020 (total debits = $121,900) py 2020 Page 3 Doggie Dining, Inc. In August, 2020, Doggie Dining, Inc. was established in Lafayette, Louisiana, to sell gourmet dog cuisine via the internet to individual and commercial customers across the United States. Luke Ward and Pachi Lee are the major stockholders in this corporation. Part I: 1. The company completed the following transactions during August 2020. August 1 11 Stockholders (Luke and Pachi) invested $60,000 cash in the business. Purchased a computer system for use in the business for $12,000; paid $5,000 down and signed a 1 year 12% note for the balance. Hired Ima Nurd to design, set up, and operate the company's website, Purchased $21,000 of gourmet dog cuisine from a local manufacturing company paid 1/3 in cash and the balance on account. Paid $6,000 for a one-year insurance policy effective September 1, 2020. Received $9,000 cash for services to be provided from August 15 through October 31, 2020. Purchased supplies for $6,200 on account. Paid $2,800 to advertise the opening of their business. Sold gourmet dog cuisine to customers on account for $26,000; the cuisine cost $11,000. Paid $4,700 to creditors on account. Collected $12,600 from customers billed on August 18, Sold gourmet dog cuisine to customers for $4,400 cash: the cuisine cost $1,300 Paid $800 for utilities used during August Declared and paid a $900 dividend. 23 25 27 29 30 REQUIRED: Journalize the August transactions in the general journal