General Journal

Date Dr. Cr.

1 - July Cash 20000
Buildings 120000
L. Modric, Capital 140000
2 - July Office Supplies Expense 1800
Cash 1800
5 - July Office Supplies 2300
Cash 2300
10 - July Prepaid Insurance 5400
Cash 5400
14 - July Salaries Expense 900
Cash 900
24 - July Storage Fees Earned 8800
Account receiveable 8800
28 - July Salaries Expense 900
Cash 900
29 - July Repairs Expense 850
Cash 850
30 - July Telephone Expense 300
Cash 300
31 - July L. Modric, Withdrawals 1800
Cash 1800

Unadjusted Trial Balance Adjustment

Dr. Cr. Dr. Cr.
Cash 20000
Buildings 120000
Office Supplies Expense 1800 1550
Office Supplies 2300
Prepaid Insurance 5400 675
Storage Fees Earned 8800 950
Salaries Expense 1800 180
Repairs Expense 850
Telephone Expense 300
L. Modric, Withdrawals 1800
L. Modric, Capital 140000
Account Receiveable 8800
Depreciation Expense - Build - 1200
 General Ledger
Cash Building Accounts Receiveable
20000 120000
1800 120000
2300
5400 Office Supplies Prepaid Insurance
900 2300 5400
900 2300 5400
850
300 Salaries Expense Storage Fees Earned
1800 900 8800
14250 900 8800
20000 14250 1800
5750
Repair Expense Telephone Expense
850 300
850 300

Adjusted Trial Balance

Dr. Cr.
20000
120000
250
2300
4725
9750
1620
850
300
1800
140000
8800
1200
 Trial Balance
Accounts Receiveable L. Modric Withdrawals
8800 1600 Cash
8800 1600 Building
Office Supplies
Prepaid Insurance Office Supplies Expense Prepaid Insurance
1800 Accounts Receiveable
1800 Storage Fees Earned
Repair Expense
Storage Fees Earned Telephone Expense
Office Supplies Expense
L. Modric Withdrawals
Salaries Expense
L. Modric, Capital
Telephone Expense
Trial Balance
Dr. Cr.
5750
120000
2300
5400
8800
8800
850
300
1800
1600
1800
140000
148600 148800