L.

Whyte Acc
dr Capital A/C cr dr Bank A/C
Date Details $ Date Details $ Date Details
1/31/2021 Bal c/d $270,000.00 1/1/2021 Bank $150,000.00 1/1/2021 Capital
1/1/2021 Cash $120,000.00 1/11/2021 Cash
$270,000.00 $270,000.00
2/1/2021 Bal b/d $270,000.00
2/1/2021 Bal c/d

dr Machinery A/C cr dr Furniture A/C

Date Details $ Date Details $ Date Details
1/2/2021 Courts ltd. $20,000.00 1/31/2021 Bal c/d $20,000.00 1/2/2021 Courts ltd.
2/1/2021 Bal b/d $20,000.00 2/1/2021 Bal b/d

dr Courts jm Ltd. A/C cr dr Purchases A/C

Date Details $ Date Details $ Date Details
1/31/2021 Bal c/d $72,000.00 1/2/2021 Machinery $20,000.00 1/3/2021 Bank
1/2/2021 Furniture $40,000.00 1/4/2021 T.Brown
1/2/2021 Fittings $12,000.00 1/10/2021 Bank
$72,000.00 $72,000.00 1/20/2021 A. Bennett
2/1/2021 Bal b/d $72,000.00
2/1/2021 Bal b/d

dr Stationary A/C cr dr Sales A/C

Date Details $ Date Details $ Date Details
1/4/2021 Cash $200.00 1/31/2021 Bal c/d $600.00 1/31/2021 Bal c/d
1/12/2021 Cash $400.00
$600.00 $600.00
2/1/2021 Bal b/d $600.00

dr J. Brooks A/C cr dr Return In A/C

Date Details $ Date Details $ Date Details
1/5/2021 Sales $12,600.00 1/31/2021 Bal c/d $12,600.00 1/7/2021 A.Pony
2/1/2021 Bal b/d $12,600.00 1/30/2021 A. Pontian

2/1/2021 Bal b/d

dr Payables A/C cr dr Equipment A/

Date Details $ Date Details $ Date Details
1/31/2021 Bal c/d $27,000.00 1/9/2021 Equipment $27,000.00 1/9/2021 Payables
2/1/2021 Bal b/d $27,000.00

2/1/2021 Bal b/d

dr A. Pontian A/C cr dr Wages A/C

Date Details $ Date Details $ Date Details
1/14/2021 Sales $8,000.00 1/30/2021 Return in $800.00 1/15/2021 Cash
1/31/2021 Bal c/d $7,200.00 2/1/2021 Bal b/d
$8,000.00 $8,000.00
2/1/2021 Bal b/d $7,200.00

dr Recivables A/C cr dr Return Out A

Date Details $ Date Details $ Date Details
1/25/2021 Equipment $5,000.00 1/31/2021 Bal c/d $5,000.00 1/31/2021 Bal c/d
2/1/2021 Bal b/d $5,000.00
L. Whyte Accounts for 31 January, 2021
Bank A/C cr dr Cash A/C
$ Date Details $ Date Details $ Date
$150,000.00 1/3/2021 Purchases $25,000.00 1/1/2021 Capital $120,000.00 1/4/2021
$5,000.00 1/10/2021 Purchases $10,000.00 1/6/2021 Sales $15,000.00 1/8/2021
1/31/2021 Bal c/d $120,000.00 1/11/2021 Sales $20,400.00 1/11/2021
$155,000.00 $155,000.00 1/12/2021
$120,000.00 1/13/2021
1/15/2021
1/31/2021
$155,400.00
2/1/2021 Bal b/d $136,000.00

Furniture A/C cr dr Fittings A/C

$ Date Details $ Date Details $ Date
$40,000.00 1/31/2021 Bal c/d $40,000.00 1/2/2021 Courts ltd. $12,000.00 1/31/2021
$40,000.00 2/1/2021 Bal b/d $12,000.00

Purchases A/C cr dr T. Brown A/C

$ Date Details $ Date Details $ Date
$25,000.00 1/31/2021 Bal c/d $52,400.00 1/31/2021 Bal c/d $3,400.00 1/4/2021
$3,400.00 2/1/2021
$10,000.00
$14,000.00
$52,400.00 $52,400.00
$52,400.00

Sales A/C cr dr A. Pony A/C

$ Date Details $ Date Details $ Date
$68,000.00 1/5/2021 A.Pony $12,000.00 1/5/2021 Sales $12,000.00 1/7/2021
1/5/2021 J. Brooks $12,600.00 1/31/2021
1/6/2021 Cash $15,000.00 $12,000.00
1/11/2021 Cash $20,400.00 2/1/2021 Bal b/d $11,400.00
1/14/2021 A. Pontian $8,000.00
$68,000.00 $68,000.00
2/1/2021 Bal b/d $68,000.00

Return In A/C cr dr Drawings A/C

$ Date Details $ Date Details $ Date
$600.00 1/31/2021 Bal c/d $1,400.00 1/8/2021 Cash $5,000.00 1/31/2021
$800.00 2/1/2021 Bal b/d $5,000.00
$1,400.00 $1,400.00
$1,400.00

Equipment A/C cr dr Sundry A/C

$ Date Details $ Date Details $ Date
$27,000.00 1/25/2021 Receivable $5,000.00 1/13/2021 Cash $800.00 1/31/2021
1/31/2021 Bal c/d $22,000.00 2/1/2021 Bal b/d $800.00
$27,000.00 $27,000.00
$22,000.00

Wages A/C cr dr A. Bennett A/C

$ Date Details $ Date Details $ Date
 $8,000.00 1/31/2021 Bal c/d $8,000.00 1/28/2021 A. Bennett $400.00 1/21/2021
$8,000.00 1/31/2021 Bal c/d $13,600.00
$14,000.00
2/1/2021

Return Out A/C cr

$ Date Details $
$400.00 1/28/2021 A.Bennett $400.00
2/1/2021 Bal b/d $400.00
h A/C cr
Details $
Stationary $200.00
Drawings $5,000.00
Bank $5,000.00
Stationary $400.00
Sundry $800.00
Wages $8,000.00
Bal c/d $136,000.00
$155,400.00

gs A/C cr
Details $
Bal c/d $12,000.00

n A/C cr
Details $
Purchases $3,400.00
Bal b/d $3,400.00

A/C cr
 Details $
Return in $600.00
Bal c/d $11,400.00
$12,000.00

gs A/C cr
Details $
Bal c/d $5,000.00

ry A/C cr
Details $
Bal c/d $800.00

nnett A/C cr
Details $
Purchases $14,000.00

$14,000.00
Bal b/d $13,600.00
 L. Whyte trial balan
Debit($)
Capital
Bank $120,000.00
Cash $136,000.00
Machinery $20,000.00
Furniture $40,000.00
Fittings $12,000.00
Courts jm
Purchases $52,400.00
T. Brown
Stationary $600.00
Sales
A. Pony $11,400.00
J. Brooks $12,600.00
Return inwards $1,400.00
Drawings $5,000.00
Payables
Equipment $22,000.00
Sundry $800.00
A. Pontian $7,200.00
Wages $8,000.00
A. Bennett
Receivables $5,000.00
Return Outwards
Total $454,400.00
L. Whyte trial balance
Debit($) Credit($)
$270,000.00
$120,000.00
$136,000.00
$20,000.00
$40,000.00
$12,000.00
$72,000.00
$52,400.00
$3,400.00
$600.00
$68,000.00
$11,400.00
$12,600.00
$1,400.00
$5,000.00
$27,000.00
$22,000.00
$800.00
$7,200.00
$8,000.00
$13,600.00
$5,000.00
$400.00
$454,400.00 $454,400.00