PREPARE CASH FLOW STATEMENT USING DIRECT METHOD

4 A B D E F G H K L M N O For the Month Ended November 30,2019 Adjustments Debit Income Statement Debit Credit Credit 1 2,500 ,500 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Trial Balance Debit Credit 182,250 7.500 1,000 21,000 24,000 300,000 Adjusted Trial Balance Debit Credit 182,250 10,000 500 14,000 22,000 500 7,000 2,000 B Account Title Cash Account Receivable Supplies Prepaid Rent Prepaid Insurance Vehicles Accumulated Depreciation. Vehicles Equipment Accumulated Depreciation Equipment Notes Payable Accounts Payable Salaries Payable Interest Payable 110 120 130 140 150 160 165 170 175 210 220 230 250 300,000 Balance Sheet Debit Credit 182,250 10,000 500 14,000 22,000 300,000 4,500 54,000 1,000 100,000 1,000 1,600 1,400 D 4,500 4,500 54,000 54,000 E 1,000 100,000 1,000 1,000 100,000 1,000 1,600 1,400 W G H 1,600 1,400 D E F K L M M o G H o P H 1,400 Q 250 J 1,400 11,250 450,000 2,250 N 1,400 11,250 450,000 13,500 F 450,000 5,000 5,000 5,000 37,500 4,750 42,250 42,250 Interest Payable 260 Uneared Revenues 310 Florence Willow, Capital 320 Florence Willow, withdrawals 330 Income Summary 410 Landscaping Revenues 420 Lawn Cutting Revenues 510 Salaries Expense 520 Supplies Expese 530 Rent Expense 540 Insurance Expense 550 Gas Expense 560 Advertising Expense 570 Depreciation Expense - Vehicles 580 Depreciation Expense - Equipment 590 Interest Expense 4,000 5,600 500 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 5,600 500 G A B 1,600 500 7,000 2,000 1,500 1,750 D E H 4,500 1,000 1,400 P 22,750 2,000 1,500 1,750 4,500 1,000 1,400 P 613,000 P 613,000 2,000 1,500 1,750 4,500 1,000 1,400 P 25,250 P 42,250 17,000 P 42,250 P 42,250 P 602,000 P 602,000 P 22,750 Profit P 587,750 P 570,750 P 17,000 P 587,750 P 587,750 4 A B D E F G H K L M N O For the Month Ended November 30,2019 Adjustments Debit Income Statement Debit Credit Credit 1 2,500 ,500 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Trial Balance Debit Credit 182,250 7.500 1,000 21,000 24,000 300,000 Adjusted Trial Balance Debit Credit 182,250 10,000 500 14,000 22,000 500 7,000 2,000 B Account Title Cash Account Receivable Supplies Prepaid Rent Prepaid Insurance Vehicles Accumulated Depreciation. Vehicles Equipment Accumulated Depreciation Equipment Notes Payable Accounts Payable Salaries Payable Interest Payable 110 120 130 140 150 160 165 170 175 210 220 230 250 300,000 Balance Sheet Debit Credit 182,250 10,000 500 14,000 22,000 300,000 4,500 54,000 1,000 100,000 1,000 1,600 1,400 D 4,500 4,500 54,000 54,000 E 1,000 100,000 1,000 1,000 100,000 1,000 1,600 1,400 W G H 1,600 1,400 D E F K L M M o G H o P H 1,400 Q 250 J 1,400 11,250 450,000 2,250 N 1,400 11,250 450,000 13,500 F 450,000 5,000 5,000 5,000 37,500 4,750 42,250 42,250 Interest Payable 260 Uneared Revenues 310 Florence Willow, Capital 320 Florence Willow, withdrawals 330 Income Summary 410 Landscaping Revenues 420 Lawn Cutting Revenues 510 Salaries Expense 520 Supplies Expese 530 Rent Expense 540 Insurance Expense 550 Gas Expense 560 Advertising Expense 570 Depreciation Expense - Vehicles 580 Depreciation Expense - Equipment 590 Interest Expense 4,000 5,600 500 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 5,600 500 G A B 1,600 500 7,000 2,000 1,500 1,750 D E H 4,500 1,000 1,400 P 22,750 2,000 1,500 1,750 4,500 1,000 1,400 P 613,000 P 613,000 2,000 1,500 1,750 4,500 1,000 1,400 P 25,250 P 42,250 17,000 P 42,250 P 42,250 P 602,000 P 602,000 P 22,750 Profit P 587,750 P 570,750 P 17,000 P 587,750 P 587,750