Date DEBIT CREDIT

1 Cash 500,000
Service Vehicle 360,000
Jamba, Capital 860,000

1 Rent Expense 48,000

Cash 48,000

5 Cleaning Supplies 30,000

Cash 9,000
Notes Payable 21,000

6 Furniture 18,000
Equipment 30,000
Accounts Payable 48,000

7 Accounts Receivable 40,000

Cash 60,000
Service Revenues 100,000

12 Cash 30,000
Unearned Service Revenue 30,000

15 Salaries Expense 38,500

Cash 38,500

16 Accounts Receivable 55,000

Service Revenues 55,000

18 Cash 34,000
Accounts Receivable 34,000

20 Notes Payable 7,000

Cash 7,000

23 Supplies Expense 18,000

Supplies 18,000

26 Accounts Payable 19,200

Cash 19,200
28 Utilities Expense 17,500
Cash 17,500

31 Salaries Expense 38,500

Cash 38,500

31 Jamba, Drawings 18,000

Cash 18,000

Adjusting Entries
1 Depreciation Expense: Service Vehicle 72,000
Accumulated Depreciation: Service Vehicle 72,000

1 Depreciation Expense: Furniture 3,600

Accumulated Depreciation: Furniture 36,000

1 Depreciation Expense: Equipment 6,000

Accumulated Depreciation: Equipment 6,000

2 Salaries Expense 2,000

Salaries Payable 2,000

3 Accounts Receivable 6,000

Service Revenue 6,000

4 Unearned Service Revenue 5,500

Service Revenue 5,500
 Cash Accounts Receivable Rent Expense Cleaning Supplies
500,000 48,000 40,000 34,000 48,000 30,000
60,000 9,000 55,000
30,000 38,500
34,000 7,000
19,200
17,500
38,500
18,000

428,300 61,000 48,000 12,000

Notes Payable Jamba, Capital Jamba, Drawings Service Revenues

7,000 21,000 860,000 18,000

14,000 860,000 18,000

Utilities Expense Supplies Expense Service Vehicle Furniture

17,500 18,000 360,000 18,000

360,000
17,500 18,000

18,000

McClean McHappy Company

Unadjusted Trial Balance
1-Oct-20

Account Titles Debit Credit

Cash P 428,300
A/R 61,000
Cleaning Supplies 12,000
Furniture 18,000
Equipment 30,000
Service Vehicle 360,000
Accounts Payable P 28,800
Notes Payable 14,000
Jamba, Capital 860,000
Jamba, Drawings 18,000
Service Revenues 155,000
Rent Expense 48,000
Salaries Expense 77,000
Utilities Expense 17,500
Supplies Expense 18,000
Unearned Revenue 30,000
TOTAL 1,087,800 ###
Cleaning Supplies Equipment Unearned Revenue
18,000 30,000 30,000

30,000

30,000

Service Revenues Salaries Expense

100,000 38,500
55,000 38,500

155,000 77,000

Furniture Accounts Payable

19,200 48,000

28,800