Peabbone: Of © Jousrl . a Dole Particulars Ret.| Debit | Cuedit, Aer.4 | Cosh. — Dr, rot | 20,000] Orover's Capital — Cr. got 49,000 (mer iwvested ca tarfee barinerd) Apr. 2 Rent Expeme — De. 79 1,400) Gah. — G. 101 4,400 - (Paid bHice. yer?) - 3 | buppdies — Dr. 126{ 4,000 laa “rie fs Payeble — Ce 20) A000 i — Catchared supplies on aceourt’ Apr.t0 Accounts Receivable — bv. Wr! Ano Servier Revenue — Cx. 400 | $400 | Provided serviees on. account’) | | | __iV 4 | Apr. 11) Gar. — Be. itor 4000! i Unsatned Servier, Revenue - Cy, 209) | 1,000. | Received coh. for jrhue sorviees) | | Ape.20) Car. —De. ror 2,400 Servier. Revenue — Cx. 400 2400 (Reavived cash. fox sexviees provided) jes and Wages Expenre — Dr. 1726] 2,800) Ape Seles ont on 101 2,800 Chard Solaries’) — Apr 80) Aecourks Saabs. — Dv. a0\| 200 Cah = Cr. tot 200 (Paid oueditor on. account’)© Ledger No. 101 Gash: ; . Bolanee | $ 7 | Deb’ Particular Ree] debit | elit Ouanax’s Capital $01 | 20,000 20,000 Ret Expeme —s»ss« zag} = | «4,400 | 18,900 Uncarned Gerviee Revenue [209 | 4,000] 49,900 “| Service, Revenue ~ 1/400 | 2,400 22,000 Salaries and Wages Expense] 726 | T2800} 49,200 Accounts Payoh! | 204 | ‘| 2A00| 416.800 Nott. Accourts Receivable : ar ea ae , lance Dele Particulars Re ebit | Credit So Fie ee] Ape 40 | Servier Revenue 400 sino | S00] No, 126 Supplies : ee Particulars Me | Debit: | @radit, |_Setoree Dole tion! ait | ult Te Apr & | Accounts Payable [204 | 4,000 | 4,000 No. 204 Aceourts Payable: Pasi cuans Apr. 3 | Supplies [Aer 80 Cox 2A00KSo. 209 Uncatnad Service, Revenus : Date. Paxbjeus)aou, Ref. | Debit | Coed the aT Apr dd | Cah 404 4,000 4,000 No. 304 Quownan's Capitol rf | Balance. dete. Paskiculany rg ait. | Onli Reed | Goh [sod | 20,000 20,000 Ko. 400 Sexvier Revenue: | ; | Balance bebe Palen bd. > Debi “eit bebe Tema Aped0 Accounts Receivable 112 | 100) 5,100 ‘Apt 20 | Caxh. . so 2,400 3.200 No. ¥26 Salaries and Moges Expense: Apr. 30 4oi | 2,800 2,800 No. ¥25 Rent Expenpe : Balance oi _ wl ac Crd bole fasticulory fs ef. te ae : oa Pasdivslos. Ref. Ape 2 | Cork. 401 4,400 4400,© Friel Bolon ee April 30, 2019. Sevel | Ascours Nome [eke [Debit | Getit] 4 Con. 401 | 46800 2 | Accounts Receivable | 412 | 5,400 | 3 | Supplies 1426 | 4,000 4 | Meeowds Payable 204 4,600 8 | Unearned Servier Revenue. | 209 | 4900 6 | Ouner's Capital | 80d TT 20,000) y | borview Revenue 400 | 7,200, [ 3 | Golaies and Winges Expeme 726-2800 9 | Renk Expense. “#3 | 400 29,300 29,800Quonr's Capilel — Ce Ownor invested coin the bousinend) Building —pbr. Canipment — Dr. 1,000 Goh. — ee 5,000 (CParchared Galf Land | for eanh.) |_| __| | Man. 5° Adverse Expave — by. 700 I 700! (Paid carh. (pack fu. adie ing expense) 1 | Man. 6 | Pepeid oe Tnyutanee, — —Db. 1) 600 600 Cea Be one- et ingustanee) Man40| Eqyipwe —De Tost 1 Accounts Peyalole — Cx, 4050 (Purchored eqpipment_on_accourt) Mor. 18] Cook —Dv. 1100 Gorviee Revemmam — Cr, 4,400 Ceesived couh for gilt foes extnadUneaed Serviee, Revenue —Cx. (Reccived. cash. tov fade cenviees) Ma1.25} Quoner’s Denoings -bk Cox. — (Ovmer's “ahead Es con) 800 250 mee’ Expenpe — =D. Carb —C¥. | (Paid. ecdeuce) 250 “Man.30 Accounts: Peg by. + | 4,050 [Quid editors on aceon’) Cor — Dr. 2.400 botvier Revenue — Cx. CReesived carr. or gerviers “ied | 4,4002. Ledger, Goh Date Pastjculaay Ref [Man 1 | Owe Capital Man. 3 | Lond Mos. 3 | Buildi Max. 3 Ewe Mot. Advertising, Expense Mas. 6 | Prepaid Anseyones Mast. 4° Mast. 49 Mat. 25 Mat. 30 Service Revenue Vneartned Servier Revenae | Ownor's | Ounors Drawings ‘Golasies and 4 Wages Expense Max. 30 | Accounts Pe Pogo “Mat. 34 Sewiee Revenue Prepaid Insurance +Lond: Pedi | ebit-| wait} Oo oat calay, ——I| Debic| adit Tae [Mor 3 | Gash 12,000] (2,000 | buildings: all Polamee > Paljcolow A | Dek Onda [eee Mea. 3 | Goh _ [2,004 2,000. Eqyipments i | | abner | dete Pashia, eh. Debit | Cred SS ered Meo [oh Co 1000 Mar.t0 | Aecourts Payable |_| 4.050 2,050] ~ Recor Posgable ; Balanes bolt attionlay We: |beit |edit Tear Moa.10 | Eqpipmont— [ 4,050 4,050 Max. 30 | Corb 4,050 |Uneormed Servier Revome : : : , balance [Bee Padkicalary Ref] debit; | Credit. Jae [enc Maxt9 | Gab. | 4,500 1,500 Oroex's Capital : balance. da | Pasbionfony teh. | Debit, | crab os Toadies Most.d | Corb a oe 20,000] 20,000) Oromax's Deousingss - | : lan Galance bate | Patienlr Refit aut FEY at Mew25) Co oo | aol | ; lt la. ' Calanes, bate | Patios | bbc | it ae ae Mon.1@ | Cab [soo | 1.400 Hot. 24 | Canb aso] | £00 Advortising Expenre t [ ; : | Balanea dal | Particular, teh | dabit- | eredit: oe [Mast 5 | Cooh 700 [|3. Trial Balance, Moreh. $1 Genial Accounts Nome Ref: Debit | Credif- 4 | Gh | 6,300 | 2 | Prepaid Insurance 600/ 13 | Land | 42900 [4 | Buildings B00 | S| Egpipwent 6 _| Accounts Payable. |_| 7 | Unearned Service Revenue 4,500 8 Ouoner's Capital - = | 20,000 9 | Owner's Drawings 800 40 | Servier Revere 9,200 44 Adverbicing Expewpe, [~ 700 12 | Salasiog and Wayes Expewe. [| | 20 24700 24,700