Account Cash Account Receivable

Balance
Debit Credit Debit Credit Debit
Mar-31 26,300 26,300 Mar-31 61,500
Apr-01 6,500 19,800 Apr-10 52,300
Apr-05 6,000 13,800 Apr-20 325
Apr-15 30,000 - 16,200 Apr-30 57,000
Apr-17 6,450 - 22,650
Apr-23 4,300 - 26,950
Apr-27 2,500 - 24,450
Apr-28 1,500 - 25,950
Apr-29 1,400 - 27,350
Apr-30 11,900 - 39,250
Apr-30 4,000 - 43,250
Apr-30 10,000 - 33,250

Account Prepaid Insurance Account Office Supplies

Balance
Debit Credit Debit Credit Debit
Mar-31 3,000 3,000 Mar-31 1,800
Apr-05 6,000 9,000 Apr-02 2,300
Apr-20

Account Land Accounts Payable

Balance
Debit Credit Debit Credit Debit
Mar-31 Mar-31
Apr-15 200,000 200,000 Apr-02
Apr-17 6,450
 Account Unearned Rent
Balance Balance
Credit Debit Credit Debit Credit Debit Credit
61,500 Mar-31
113,800 Apr-30 10,000
114,125
171,125

Account Notes Payable

Balance Balance
Credit Debit Credit Debit Credit Debit Credit
1,800 Mar-31
4,100 Apr-15 170,000 170,000
325 3,775

Account Salary and Commission Expense

Balance Balance
Credit Debit Credit Debit Credit Debit Credit
14,000 14,000 Mar-31 148,200 148,200
2,300 16,300 Apr-27 2,500 145,700
9,850 Apr-30 11,900 157,600
Account Lester Wagner, Drawing Account Rent Expense
Balance
Debit Credit Debit Credit
Mar-31 2,000 2,000 Mar-31
Apr-30 4,000 6,000

Account Fees Earned Account Advertising Expense

Balance
Debit Credit Debit Credit
Mar-31 240,000 240,000 Mar-31
Apr-10 52,300 292,300 Apr-23
Apr-30 57,000 349,300

Account Notes Payable Account Automobile Expense

Balance
Debit Credit Debit Credit
Mar-31 Mar-31
Apr-28

Account Miscelaneous Expense

Account Lester Wagner, Capital
Balance
Debit Credit Debit Credit Mar-31
Mar-31 46,000 46,000 Apr-29
Rent Expense
Balance
Debit Credit Debit Credit
30,000 30,000
6,500 36,500

Advertising Expense
Balance
Debit Credit Debit Credit
17,800 17,800
4,300 22,100

Automobile Expense
Balance
Debit Credit Debit Credit
5,500 5,500
1,500 7,000

Miscelaneous Expense
Balance
Debit Credit Debit Credit
3,900 3,900
1,400 5,300
Trial Balance
Debit Credit
Cash - 33,250
Account Receivable 171,125
Prepaid Insurance 9,000
Office Supplies 3,775
Land 200,000
Account Payable 9,850
Unearned Rent 10,000
Notes Payable 170,000
Lester Wagner, Capital 46,000
Lester Wagner, Drawing 6,000
Fees Earned 349,300
Salary and Commission Expense 157,600
Rent Expense 36,500
Advertising Expense 22,100
Automobile Expense 7,000
Miscellaneous Expense 5,300

Total 585,150 585,150