The T-accounts below summarize the ledger of Padre Landscaping Company at the end of the first month of operations.

Instructions
(a) Prepare the complete general journal (including explanations) from which the postings to Cash were made.
(b) Prepare a trial balance at April 30,2014.

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Cash 10,000 | 415 900 4/25 No. 101 720 1,500 Unearned DerVice TKeVwnueNO.ZUS 4/12 4/29 4/30 1,000 No. 311 10,000 No. 400 3,200 900 4/30 400 1,000 Common Stock Accounts Receivable No. 112 400 No. 126 enue 3,200 4/29 Supplies 1,800 4/12 Salaries and 4/4 Accounts Payable No. 20Wages Expense No. 726 4/25 1,500 4/4 1,800 415 720