Doherty Tree Cellular, Inc.

Journal - April 2012

Date Accounts Debit Credit

1-Apr Cash 19,800
Common Stock 19,800
issued common stock
2-Apr Office Suplies 200
Accounts Payable 200
purchased office supplies on account
4-Apr Land 14,300
Cash 14,300
paid cash for land
6-Apr Cash 2,600
Service Revenue 2,600
performed services for cash
9-Apr Accounts Payable 100
Cash 100
paid cash on account
17-Apr Accounts Receivable 1,900
Service Revenue 1,900
performed services on account
23-Apr Cash 100
Accounts Receivable 100
collected cash on account
30-Apr Salary Expense 1,900
Rent Expense 1,300
Cash 3,200
paid expenses
 Doherty Tree Cellular, Inc.
Ledger Account After Posting

Assets = Liablities Stockholders' Equity

Cash Accounts Payable Common Stock
1 19,800 4 ##### 9 100 2 200 1 19,800
6 2,600 9 100
23 100 30 3,200
Bal 4,900 Bal 100 Bal 19,800

Accounts Receivable Revenue Expenses

17 1,900 23 100 Service Revenue Salary Expense
6 2,600 30 1,900
17 1,900
Bal 1,800
Bal 4,500 Bal 1,900
Office Supplies
2 200 Rent Expense
30 1,300

Bal 200
Bal 1,300
Land
4 14,300

Bal 14,300
 Doherty Tree Cellular, Inc.
Trial Balance - April 30, 2012

Balance
Account Title
Debit Credit
Cash 4,900
Accounts Receivable 1,800
Office Supplies 200
Land 14,300
Accounts Payable 100
Common Stock 19,800
Service Revenue 4,500
Salary Expense 1,900
Rent Expense 1,300
Total 24,400 24,400