General Journ

101 Cash Date

106 Accounts Reveiveable 1 - July
124 Office Supplies
128 Prepaid Insurance
2 - July

173 Buildings 5 - July

174 Accumulated Depreciations - Buildings
209 Salaries Payable 10 - July
301 L. Modric, Capital
302 L. Modric, Withdrawals 14 - July

401 Storage Fees Earned 24 - July

606 Depreciation Expense - Buildings
622 Salaries Expense 28 - July
640 Rent Expense
650 Office Supplies Expense 29 - July
684 Repairs Expense
688 Telephone Expense 30 - July
901 Income Summary
31 - July
 General Journal
Unadjusted T.B Adjustment
Dr. Cr. Dr.
Cash 20000
Buildings 120000
L. Modric, Capital 140000
Office Supplies Expense 1800
Cash 1800
Office Supplies 2300 b. 1550
Cash 2300
Prepaid Insurance 5400 a. 675
Cash 5400
Salaries Expense 900
Cash 900
Storage Fees Earned 8800 d. 950
Account receiveable 8800
Salaries Expense 900 e. 180
Cash 900
Repairs Expense 850
Cash 850
Telephone Expense 300
Cash 300
L. Modric, Withdrawals 1800
Cash 1800
Depreciation Expense - Buildings c. 1200
 General Ledg
justment Cash Building
Cr. 20000 120000
1800 120000
2300
5400 Office Supplies
900 2300
900 2300
850
300 Salaries Expense
1800 900
14250 900
20000 14250 1800
5750
Repair Expense
850
850
General Ledger
Accounts Receiveable L. Modric Withdrawals
8800 1600
8800 1600

Prepaid Insurance Office Supplies Expense

5400 1800
5400 1800

Storage Fees Earned

8800
8800

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