please help on making a general ledger and trial balance

2. Issued a cheque for $50 for an advertisement in a local newspaper 3. Received a bill from Office Equippers for the purchase of a computer at a total cost of $1100 on account. 4. Mr. Jame was hired by a client, Jenkins and Co. At the conclusion of the work, Mr. James charged Jenkins and Co. $900 and issued bill for this service performed on account. 5. B. Masters, a client, paid $100 in cash for a bookkeeping service W. Shields, another client, paid $75 in cash for having her tax return prepared. The total of $175 was deposited in the bank. 6. A cheque for $100 was sent as a donation to the Canadian Red Cross 7. A chaque for $300 was received from Jenkins and Co. on account. 8. A chaque for $500 was issued to Office Equippers in partial pay. ment of the balance of its nccount 9. Paid Louis's Service Station $120 for gasoline and repairs to the business automobile, Acheque was inued right away. 10. Performed an accounting service for T. Wu and received $200 cash in full payment. The owner, N.A. James, did not deposit this money in the bank, but kept it for his personal use. 11 Issued a cheque for $750 in payment of the rent for the month of October 12. Purchased $120 of office supplies from Home & Office. The pur- chane was paid for by cheque. 13. Issued a cheque for $50 for an advertisement in a local newspaper 14. Sold services for $600 to Jenkins and Co. for nccounting service Jenkins and Co. had 30 days to pay this bill. 15. Issued a cheque for $70 for postage stamps. (Note: Stampa are not considered to be supplies.) 16. Issued a cheque for $1500 to the owner for his personal use. 17. Borrowed $5000 from the bank, repayable on demand Comprehensive Exercise 7. N.A. James, public accountant, decided to begin a business of his own on October 1, 20 At that time, he invested in the business bank balance of 85000 and an automobile worth $18 000. The accounts required are in your Workbook A. Work out the changes for the above transaction. Remember to include the opening capital. Record these in the Taccounts provided in your Workbook. B. For each of the transactions listed below, work out the changes for the transaction and record these changes in the T-accounts. NA.JAMES CHART OF ACCOUNTS 101 Bank 302 NA James, Drawings 110 A/R-Jenkins and Co. 401 fees Eamed 120 Office Supplies 505 Advertising Expense 125 Office Equipment 510 Car Expense 130 Automobile 515 Donations Expense 201 A/P-Ole Equippers 520 Miscellaneous Expense 210 Bank Loan 525 Rent Expense 301 NA James. Capital TRANSACTIONS 1. Purchased $300 of office supplies for cash. Issued a cheque in pay. ment. (For now, when office supplies are purchased. debit Office Supplies inatend of an expense account. You will learn more about handling supplies in Chapter 8.) 2. Issued a cheque for $50 for an advertisement in a local newspaper. 3. Received a bill from Office Equippers for the purchase of a computer at a total cost of $1100 on account. 4. Mr. James was hired by a client, Jenkins and Co. At the conclusion of the work, Mr. James charged Jenkins and Co. $900 and issued a bill for this service performed on account. 5. B. Masters, a client, paid $100 in cash for a bookkeeping service. W. Shields, another client, paid $75 in cash for having her tax return prepared. The total of $175 was deposited in the bank. 6. A cheque for $100 was sent as a donation to the Canadian Red Cross. 7. Acheque for $300 was received from Jenkins and Co. on account. 8. A cheque for $500 was issued to Office Equippers in partial pay- ment of the balance of its nccount. 9. Paid Louis's Service Station $120 for gasoline and repairs to the business automobile. A cheque was issued right away. 10. Performed an accounting service for T. Wu and received $200 cash in full payment. The owner, N.A. James, did not deposit this money in the bank, but kept it for his personal use. 11. Issued a cheque for $750 in payment of the rent for the month of October 12. Purchased $120 of office supplies from Home & Office. The pur- chase was pnid for by cheque. 13. Issued a cheque for $50 for an advertisement in a local newspaper. 14. Sold services for $600 to Jenkins and Co. for accounting services. Jenkins and Co. had 30 days to pay this bill. 15. Issued a cheque for $70 for postage stamps. (Note: Stamps are not considered to be supplies.) 16. Issued a cheque for $1500 to the owner for his personnl use. 17. Borrowed $5000 from the bank, repayable on demand. Comprehensive Exercise 7. NA James, public accountant, decided to begin a business of his own on October 1, 20. At that time, he invested in the business a bank balance of $5000 and an automobile worth $18 000. The accounts required are in your Workbook A. Work out the changes for the above transaction. Remember to include the opening capital Record these in the T-accounts provided in your Workbook. B. For ench of the transactions listed below, work out the changes for the transaction and record these changes in the T-accounts. NA JAMES CHART OF ACCOUNTS 101 Bank 302 NA James, Drawings 110 A/R - Jenkins and Co. 401 Fees Earned 120 Office Supplies 505 Advertising Expense 125 Office Equipment 510 Car Expense 130 Automobile 515 Donations Expense 201 A/P - Ofice Equippers 520 Miscellaneous Expense 210 Bank Loan 525 Rent Expense 301 NA James, Capital TRANSACTIONS 1. Purchased $200 of office supplies for cash. Issued a cheque in pay: ment. (For now, when otfice supplies are purchased, debit Office Supplies inatend of an expense account. You will learn more about handling supplies in Chapter 8.)