HERCULES POIRO

P4-1A
For The Quarter Ended
No Account Tittles Trial Balance Adjusments
D C D
1 Cash 11,410.00
2 Account Receivable 5,920.00 1,080.00
3 Supplies 1,250.00
4 Prepaid Insurance 2,400.00
5 Equipment 30,000.00
6 Notes Payable 10,000.00
7 Account Payable 12,350.00
8 Share Capital-Ordinary 20,000.00
9 Dividends 600.00
10 Service Revenue 14,200.00
11 Salaries and Wages Expense 2,240.00
12 Travel Expense 1,300.00
13 Rent Expense 1,200.00
14 Misscellaneous Expense 230.00
Totals 56,550.00 56,550.00
15 Supplies Expense 770.00
16 Depreciation Expense 720.00
17 Accumulated Depreciation Equipment
18 Interest Expense 300.00
Interest Payable
19 Insurace Expense 600.00
Totals 3,470.00
Net Income
Totals
ERCULES POIROT, P.I., INC
Worksheet
he Quarter Ended March 31, 2014
Adjusments Adjusted Trial Balance Income Statement
C D C D C
11,410.00
7,000.00
770.00 480.00
600.00 1,800.00
30,000.00
10,000.00
12,350.00
20,000.00
600.00
1,080.00 15,280.00 15,280.00
2,240.00 2,240.00
1,300.00 1,300.00
1,200.00 1,200.00
230.00 230.00

770.00 770.00
720.00 720.00
720.00 720.00
300.00 300.00
300.00 300.00
600.00 600.00
3,470.00 58,650.00 58,650.00 7,360.00 15,280.00
7,920.00
15,280.00 15,280.00
Statement of Financial Positioan
D C
11,410.00
7,000.00
480.00
1,800.00
30,000.00
10,000.00
12,350.00
20,000.00
600.00

720.00

300.00

51,290.00 43,370.00
7,920.00
51,290.00 51,290.00
(a)
General Journal
Date Account titles and explanation
March 1 Cash
Share Capital—Ordinary
1 Equipment
Cash
Accounts Payable
3 Supplies
Accounts Payable
5 Prepaid Insurance
Cash
14 Accounts Receivable
Service Revenue
18 Accounts Payable
Cash
20 Salaries and Wages Expense
Cash
21 Cash
Accounts Receivable
28 Account Receivable
Service Revenue
31 Gasonline Expense
Cash
31 Dividen
Cash
Totals

(b&c)
Fresh Step Carpet Cleaners
Worksheet
For The Quarter Ended March 31, 201
No Account Tittles Trial Balance Adjusments
D C D
1 Cash 5,880.00
2 Account Receivable 5,700.00 750.00
3 Supplies 1,200.00
4 Prepaid Insurance 1,800.00
5 Equipment 8,000.00
6 Account Payable 4,200.00
7 Share Capital-Ordinary 14,000.00
8 Dividends 800.00
9 Service Revenue 7,300.00
10 Gasonile Expense 320.00
11 Salaries and Wages Expense 1,800.00 720.00
Totals 25,500.00 25,500.00
12 Depreciation Expense 300.00
13 Accumulated Depreciation Equipment
14 Insurace Expense 150.00
15 Supplies Expense 950.00
16 Salaries and Wages Payable
Totals 2,870.00
Net Income
Totals
 Fresh Step Carpet Cl
1-Mar
J1
Cash
Ref. Debit Credit Date Explanation Ref
101 14,000.00 1-Mar J1
311 14,000.00
157 8,000.00 5-Mar J1
101 3,000.00 18-Mar J1
201 5,000.00 20-Mar J1
126 1,200.00 21-Mar J1
201 1,200.00 31-Mar J1
130 1,800.00 J1
101 1,800.00
102 4,800.00 Accounts Receivable
400 4,800.00 Date Explanation Ref.
201 2,000.00 14-Mar J1
101 2,000.00 21-Mar J1
726 1,800.00 28-Mar J1
101 1,800.00
101 1,600.00 Supplies
102 1,600.00 Date Explanation Ref
102 2,500.00 3-Mar J1
400 2,500.00
633 320.00 Prepaid Insurance
101 320.00 Date Explanation Ref.
332 800.00 5-Mar J1
101 800.00
38,820.00 38,820.00 31-Mar J1

Salaries and Wages Expense

Date Explanation Ref.
20-Mar J1

Fresh Step Carpet Cleaners

Worksheet
The Quarter Ended March 31, 2014
Adjusments Adjusted Trial Balance Income Statement Statement of Financial Positioan
C D C D C D C
5,880.00 5,880.00
6,450.00 6,450.00
950.00 250.00 250.00
150.00 1,650.00 1,650.00
8,000.00 8,000.00
4,200.00 4,200.00
14,000.00 14,000.00
800.00 800.00
750.00 8,050.00 8,050.00
320.00 320.00
 2,520.00 2,520.00

300.00 300.00
300.00 300.00 300.00
150.00 150.00
950.00 950.00
720.00 720.00 720.00
2,870.00 27,270.00 27,270.00 4,240.00 8,050.00 23,030.00 19,220.00
3,810.00 3,810.00
8,050.00 8,050.00 23,030.00 23,030.00
esh Step Carpet Cleaners
1-Mar
General Ledger
J1 Equipment
Debit Credit Balance Date Explanation Ref. Debit Credit
14,000 14,000 1-Mar 8,000
3,000 11,000
1,800 9,200 Accounts Payable
2,000 7,200 Date Explanation Ref. Debit Credit
1,800 5,400 1-Mar J1 5,000
1,600 7,000 3-Mar J1 1,200
320 6,680 18-Mar J1 2000
800 5,880
Share Capital—Ordinary
J1 Date Explanation Ref. Debit Credit
Debit Credit Balance 1-Mar J1 14,000
4,800 4,800
1,600 3,200 Dividen
2,500 5,700 Date Explanation Ref. Debit Credit
31-Mar J1 800

Debit Credit Balance Service Revenue

1,200 1,200 Date Explanation Ref. Debit Credit
14-Mar J1 4,800
J1 28-Mar J1 2,500
Debit Credit Balance
1,800 1,800 Gasoline Expense
Date Explanation Ref. Debit Credit
320 320 31-Mar J2 320
Closing J3 320
J1
Debit Credit Balance Supplies Expense
1,800 1,800 Date Explanation Ref. Debit Credit
31-Mar Adjusting J2 950
Closing J3 950
J1 Depreciating Expense J1
Balance Date Explanation Ref. Debit Credit Balance
8,000 31-Mar Adjusting J2 300 300
Closing J3 300 0
J1
Balance Insureance Expense J1
5,000 Date Explanation Ref. Debit Credit Balance
6,200 31-Mar Adjusting J2 150 150
4,200 Closing J3 150 0

J1 Salariaen and Wages Expense J1

Balance Date Explanation Ref. Debit Credit Balance
14,000 20-Mar J1 1800 1800
31 Adjusting J2 720 2520
J1 31 Closing J3 2520 0
Balance
800

J1
Balance
4,800
7,300

J1
Balance
320
0

J1
Balance
950
0
 Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Accounts Payable
Share Capital Ordinary
Dividen
Service Revenue
Debit Credit
5,880
5,700
1,200
1,800
8,000
4,200
14,000
800
7,300
23,380 25,500