Wird in Your Salle Work Sheet For the Month Ended 30, 30- Thail Balance Credit Amante De Credit Adjusted Trail Balance Di Cru Income Samant Dotar Account Name Cash Accounts Receivable Prepakeliu Land Pool Structure Fan System Saibats Accounts Payable Mga Payable Oury, Capital Oury. Owing Income from Services Condo Sabanal Expense Wages Expense Advertising pense Interspense scaneous Expono Ninco Los G E E D HT Wind In Your Balls Income Statement For the Month Ended June 30, 20 Revenues: Total Revenue Expenses: Total Expenses Net Income (Loss) Wind in Your Sails Statement of Owner's Equity For the Month Ended June 30, 20- Subtotal Wind in Your Baits Balance Sheet June 30, 20- Assets Journal Lodger Work Sheet See ffice Update To keep up-to-date with D E F KL Wind In Your Balls Balance Sheet June 30, 20. Assets Total Assets Liabilities Total Liabilities Owner's Equity Total Liabilities and Owner's Equity + 12. Wind in Your Sails Post-Closing Trial Balance June 30, 20- Debits Credits Journal Ad ce Update To keep up-to-date with security updates, fixes, and improvements, choose Che L F G KL HT D BC Total Liabios Owner's Equity Total Liabilities and Owner's Equity Wind Your Sails Post-Closing Trial Balance June 30, 20- Debits Credits + Total opy of Comp Prob 2013 (2).XIS GENERAL MOURNAL Page Doxerpe on Powet Debatt Date Cradle 20- null nul 95,000 nu une 1 Cash nul null nul 95,000 Rury. Capital Invested cash in budnon Land nal mult 2 null nuti nu not null null 37,000 null 140.000 null 13,300 nur 25,800 u nul Pool Structure Fan System Sailboats Mortgage Payable Cash Bought Wind In Your Sails Ent nun nult 156,100 null nul 60 000 nuti 2 nut Advertising Expense null 350 null v Cash nutt null 350 Paid bill for newspaper advertising 3 NH Prepaid Insurance Cash Pald one-year premium for Insurance 12.000 l nul nul nut 12.000 nuit 3 null nult 7,200 null Sailboats Accounts Payable Casa nu num nul REF 4,000 null 3 200 na null nul nul Bought additional boats from Louis Manufacturing Co CAS null null nul 150 ml nal null 150 Conceadons income Receved payment for rentolace for vending machines Advertising Expert nu 540 nur nul Open Copy of Comp Prob 2013 (2).xls YO he 7.200 TL REF Sollboots Accounts Payable Tatil 4,000 Cath Til 200 Bought additional boats from Louls Manufacturing Co 3 nu nult ho 150 null nul 150 DE Cath Concessions income Recalved payment for rental sace for vending machines 3 hulle 540 nur num nu nu 540 na Advertising Expen Accounts Payable Promotional handouts from Quick Printing GENERAL JOURNAL Page 2 Date Description Post Rel. Debit Credit 20- June 3 nult 700 nuit ni nu nul nul Sailboat Rental Expense Cash Leated saltboats from K. Elnstein Boot Co 700 nuit 5 null nult 104 noll nult Miscellaneous Expen Cash Pald miscellaneous expenses null nul nul 104 null 8 null null 2.655 nu Cash Income from Services Received cash for services rendered ul null nul 2,855 null nell null 745 null null Fan System Work Sheet and Statements Ledger Copy of Comp Prob 2013 (2).xls Ope 745 745 Fan System Accounts Payable Bought an addition to anyon account from Stark Pool Supply 15 null 3.900 null NUR Wages Emente Cash Pald wages for period June 1-June 14 null 3.900 16 Accounts Payable null 540 nu nult Tull 540 UE Pald Quick Printing on account 16 null 2,500 null nult R Cuty, Drawing Cash Withdrawal for personal use. null null nul 2,500nul $6 Sallboats nult mult 850 null null null nu hul 850 Accounts Payable Bought sails on account from Canvas Products Inc 16 Cash null null 6.850 null null nul 6.850 Income from Services Received cash for services rendered GENERAL JOURNAL Page 3 Date Description Post Ret Debit Credit 20 June 19 null 40 null Miscellaneous Expense Cash Pald miscellaneous expenses nul nul 40. mail.google.com/search/danar MIDI SWL SHAMPSV py of Comp Prob 2013 (2).xls Open 20 1.200 mul 1.200 Account Payable Cath Mnon partial payment to Louis Manufacturing on 22 nu nude 8.200 UTC nult Cash income from Services Received cash for some rendered null nu 6260 F4 L| 23 Accounts Payable Full null 380 null null 380 null null nult Sailboats Recalved allowance from Louis Manu- facturing Co. for damaged boat 24 Uulities Expense WE nult 324 ur nut 24 null nul noll nul Cash Received and paid telephone blil. 29 nut! null 4,973 null nu Wages Expense Cash Pald wages for perlod June 15 June 28 Hull nu nul 4.973 null 30 nul null 475 nuit Accounts Payable Cash Paid Stark Pool Supply on account. null null null 475 null 30 null null 345 null Ultes Expense Cash Received and paid electric bill null null 345 null + 30 null nud 1.351 null 497 nute null null Interest Expense Mortgage Payable Cash Paid Installment on mortgage null nat null 1.848 null Copy of Comp Prob 2013 GENERAL JOURNAL Page 4 Dewch Postot Doble Da Credit 20- June 30 Yll 90 nu des Experts Cash Receved and pold water bill. null null 590 ult nut null 5,320 na 30 null nut nud Sailboats Accounts Payable Cash Bought additional bonts from Riddle and Son 3.770 1.650 null nul nul 30 nut nult nun 1.800 TL R CuryDrawing Cash Withdrawal for personal to : nult nutt hull 1800 Natt 30 Cash null null ERCHE 5,902 nu nuit null nul 3,902 Income from Services Received cath for services rendered 30 null nult null 28 null Accounts Recalvable Concessions income Additional revenue from concessions null null nul 28 FE 30 Adjusting Entries Insurance Expense Prepaid Insurance nu null 1.000 null null nul 1.000 30 nul null 715 null Depreciation Expense Pool Structure Accum, Depro Pool Structure null null nul 715 30 null null 280 null nal Depr, Expense, Fan System Accum Depr. Fan System null null nul 280 30 Der Expense, Sailboats null 900 al Ledger Work Sheet and Statements GENERAL JOURNAL Pag. 6 Date Description Poul Rot Debit Credit 20- Closing Entries Income from Services June 30 null 23,867 null null Concessions Income null 178 null null Income Summary null null 24,045 null 30 null 16,902 nutt null null null 700 null Income Summary Sallboat Rental Expense Wages Expense Advertising Expense Utilities Expense null null 9.683 null null null 890 nutt null nut 1.259 rut Interest Expense null null 1.351 null null nul 1,000 nun null nurr Insurance Expense Depreciation Expense, Pool Structure Depr. Expense, Fan System Depr. Expense, Sailboats Miscellaneous Expense 715 null nult nun 260 null null nut 900 null null nul 144 null 30 null 7,143 null nu Income Summary R. Cury, Capital null null null 30 null null || | R. Cury, Capital R. Cury. Drawing null nul 4.300 4.300 null a. Insurance expired during the month, $1,000. b. Depreciation of pool structure for the month, $715. c. Depreciation of fan system for the month, $260. d. Depreciation of sailboats for the month, $900. e. Wages accrued at June 30, $810. Your instructor may want you to use a work sheet for these adjustments. 5. Journalize adjusting entries. 6. Post adjusting entries to the ledger accounts. (Skip this step if using CLGL.) 7. Prepare an adjusted trial balance. 8. Prepare the income statement. 9. Prepare the statement of owner's equity. 10. Prepare the balance sheet. 11. Journalize closing entries. 12. Post closing entries to the ledger accounts. (Skip this step if using CLGL.) 13. Prepare a post-closing trial balance