1. JOURNAL 2.

LEDGER

Date Accounts Debit Credit Cash

April 1 Cash (A) 100,000 Debit
Office Equipment (A) 24,000 April 1
Capital (E) 124,000 April 6
April 2 Prepaid Rent (A) 7200 April 22
Cash (A) 7200
April 3 Office Supplies (A) 2,400
Office Equipment (A) 12,000 Balance
Account Payble (L) 14,400
April 6 Cash (A) 2000
Revenue (E) 2000 Prepaid Rent
April 9 Accounts receivable (A) 8000 Debit
Revenue (E) 8000 April 2
April 13 Accounts Payable (L) 14,400
Cash (A) 14,400
April 19 Prepaid Insurance (A) 6000
Cash (A) 6000
April 22 Cash (A) 6400 Balance
Accounts receivable (A) 6400
April 25 Accounts receivable (A) 2640
Revenue (E) 2640 Withdrawals
April 28 Withdrawals (E) 6200 Debit
Cash (A) 6200 April 28
April 29 Office Supplies (A) 800
Accounts Payable (L) 800
April 30 Utilities Expense (E) 700
Cash (A) 700
Balance
3. TRIAL BALANCE
Technology Consultants
Trial Balance
B130-Apr
Debit Credit
Cash 73,900
Accounts receivable 4,240
. Office Supplies 3,200
. Prepaid Insurance 6,000
 . Prepaid Rent 7,200
. Office Equipment 36,000
Accounts Payable 800
. Capital 124,000
. Withdrawals 6,200
Revenue 12,640
. Utilities Expense 700
Total 137,440 137,440

4. ADJUSTING ENTRIES

Date Accounts Debit Credit

April 30 Office Supplies expense (E) 200 3200-3000= 200
Office Supplies (A) 200

April 30 Rent expense (E) 600

Prepaid rent (A) 600
Insurance expense (E) 500
Prepaid insurance ( A ) 500

April 30 Depriciation expense-office equipment 550

Accumulated depreciation-office eq 550

April 30 Account receivable ( L ) 2,000

Revenue (E) 2,000

April 30 Salaries expense 1500

Salaries payable ( L ) 1500

April 30

Total 5,350 5,350

4. UPDATE LEDGER T-ACCOUNT

Office Supplies Office Supplies Expe

Debit Credit Debit
Apr.1 3,200 Apr.30 200 April 30
Balance 3,000 Balance

Prepaid rent
Apr.1 7200 Apr.30 600 Apr.30

Balance 6600 Balance

5. ADJUSTED TRIAL BALANCE

Technology Consultants
Adjusted Trial Balance Apr.30
B130-Apr
Debit Credit Balance
Cash 73900
Account receivable 4240
Office supplies 3000
Office supplies expense 200
Prepaid insurance 5500
Insurance expense 500
Prepaid rent 6600
Rent expense 600
Office equipment 36000
Depreciation expense-office equipment 550
Accumulated depreciation-office equipment 550
Account receivable 2000
Service revenue 2000
Salaries expense 1500
Salaries payable 1500
Account payable 800
Capital 124000
Withdrawals 6200
Revenue 12640
Utilies Expense 700
Total 141490 141490
2.LEDGER

Cash Account Receivable

Credit Debit Credit
100,000 April 2 7200 April 9 8,000 April 22 6400
2,000 April 13 14,400 April 25 2,640 April 13
6,400 April 19 6000
April 28 6,200
April 30 700
73,900 Balance 4,240

Prepaid Rent Office Equipment

Credit Debit Credit
7,200 April 1 24,000
April 3 12,000

7,200 Balance 36,000

Withdrawals Revenue
Credit Debit Credit
6,200 April 6 2000
April 9 8,000
April 25 2640
Balance 12,640

6,200
Office Supplies Expense Prepaid insurance
Credit Apr.1 6000 Apr.30 500
200
Balance 5500
 200

Rent expense Office equipment

600 Apr.1 36000

600 Balance 36000

Account receivable Service revenue

2000 Apr.30 2000

2000 Balance 2000

 Office Supplies Prepaid Insurance
Debit Credit Debit Credit
April 3 2,400 April 19 6,000
April 29 800

Balance 3,200 Balance 6,000

Account Payable Capital

Debit Credit Debit Credit
April 13 14,400 April 3 14,400 Apr. 1 124,000
April 29 800

Balance 800

Utilities Expense
Debit Credit
April 30 700

Balance 700
 Insurance expense
Apr.30 500

Balance 500
Depreciation expense-office equipment Accumulated depreciation-office equipment
Apr.30 550 Apr.30 550

Balance 550 Balance 550

Salaries expense Salaries payable

Apr.30 1500 Apr.30 1500

Balance 1500 Balance 1500

office equipment
JOURNAL LEDGER

Date Accounts Debit Credit Cash

a. Cash 12,750 Debit
Capital 12,750 a. 12,750 b.
b. Supplies 375 d. 1,500 e.
Cash 375 h. 1,125 g.
c. Equipment 7,050 i.
Accounts payable 7,050 Balance 6,425
d. Cash 1,500
Revenue 1,500
e. Accounts payable 7,050
Cash 7,050 Balance = Total increases - Total decreases
f. Accounts receivable 2,700
Revenue 2,700
g. Rent expense 525
Cash 525
h. Cash 1,125
Accounts receivable 1,125
i. Withdrawals 1,000
Cash 1,000
ash Capital
Credit Debit Credit
375
7,050
525
1,000

increases - Total decreases