E2.

Account Debited Acco

Transaction (a) (b) (c) (d) (a)
Basic Type Specific Account Effect Normal Balance Basic Type
Jan 1 Asset Cash Increase Debit Equity
3 Asset Equipment Increase Debit Asset
9 Asset Supplies Increase Debit Liability
11 Asset Accounts Receivable Increase Debit Equity
16
20 Asset Cash Increase Debit Asset
23
28
 Account Credit
(b) (c) (d)
Specific Account Effect Normal Balance
Share Capital Ordinary Increase Credit
Cash Decrease Debit
Account Payable Increase Credit
Service Revenue Increase Debit

Account Receivable Decrease Debit

E2.4

Date Account Debit Credit

Oct Cash $ 17,000.00
Owner's Capital $ 17,000.00
2 Salaries Expenses $ -
Cash $ -
3 Office Furniture $ 1,900.00
Accounts Payable $ 1,900.00
6 Account Receivable $ 3,800.00
Service Revenue $ 3,800.00
27 Account Payable $ 1,300.00
Cash $ 1,300.00
30 Salaries Expenses $ 2,500.00
Cash $ 2,500.00
P2.1A
Holz Disc Golf Course
General Journal
Date Account titles & Explanations Ref Debit Credit
Mar-01 Cash $ 20,000.00
Owner's Capital $ 20,000.00
Mar-03 Land $ 12,000.00
Shed $ 2,000.00
Equipment $ 1,000.00
Cash $ 15,000.00
Mar-05 Advertising Expense $ 900.00
Cash $ 900.00
Mar-06 Prepaid Insurance $ 600.00
Cash $ 600.00
Mar-10 Equipment $ 1,050.00
Accounts Payable $ 1,050.00
Mar-18 Cash $ 1,100.00
Service Revenue $ 1,100.00
Mar-19 Cash $ 1,500.00
Unearned Service Revenue $ 1,500.00
Mar-25 Owner's Drawings $ 800.00
Cash $ 800.00
Mar-30 Salaries Expense $ 250.00
Cash $ 250.00
Mar-30 Accounts Payable $ 1,050.00
Cash $ 1,050.00
Mar-31 Cash $ 2,700.00
Service Revenue $ 2,700.00
P2.2A
Vera Ernst Ve
General Journal Gene
Date Account Debit Credit Date
Apr 1 Cash $ 20,000.00 Cash
Owner's Capital $ 20,000.00 Apr-01
1 No Entry 2
No Entry 11
2 Rent Expense $ 1,100.00 20
Cash $ 1,100.00 30
3 Supplies $ 4,000.00 30
Account Payable $ 4,000.00 Account Receiv
10 Account Receivable $ 5,100.00 10
Service Revenue $ 5,100.00 Suppliers
11 Cash $ 1,000.00 3
Unearned Service Revenue $ 1,000.00 Account Paya
20 Cash $ 2,100.00 3
Service Revenue $ 2,100.00 30
30 Salaries and Wages Expense $ 2,800.00 Unearned service
Cash $ 2,800.00 11
30 Account Payable $ 2,400.00 Owner's Cap
Cash $ 2,400.00 1
Service Reven
Vera Ernst 10
Tiral Balance 20
April 30, 2020 Salaries Expense
No. Account Title Debit Credit 30
101 Cash $ 16,800.00 Rent Expense
112 Account Receivable $ 5,100.00 2
126 Supplies $ 4,000.00
212 Account Payable $ 1,600.00
205 Unearned Service Revenue $ 1,000.00
301 Owner's Capital $ 20,000.00
400 Service Revenue $ 7,200.00
726 Salaries And Wages Expense $ 2,800.00
729 Rent Expense $ 1,100.00
Total $ 29,800.00 $ 29,800.00
 Vera Ernst
General Ledger
Explanation Ref Debit Credit Balance
Cash No.101
Owner's Capital J1 $ 20,000.00 $ 20,000.00
Rent expense J1 $ 1,100.00 $ 18,900.00
Unearned service revenue J1 $ 1,000.00 $ 19,900.00
Service revenue J1 $ 2,100.00 $ 22,000.00
Salaries expense J1 $ 2,800.00 $ 19,200.00
Account payable J1 $ 2,400.00 $ 16,800.00
Account Receivable No.112
Service revenue J1 $ 5,100.00 $ 5,100.00
Suppliers No.126
Account payable J1 $ 4,000.00 $ 4,000.00
Account Payable No.212
Suppliers J1 $ 4,000.00 $ 4,000.00
Cash J1 $ 2,400.00 $ 1,600.00
Unearned service reveune No.205
Cash J1 $ 1,000.00 $ 1,000.00
Owner's Capital No.301
Cash J1 $ 20,000.00 $ 20,000.00
Service Revenue No.400
Account receivable J1 $ 5,100.00 $ 5,100.00
Cash J1 $ 2,100.00 $ 7,200.00
Salaries Expense No.726
Cash J1 $ 2,800.00 $ 2,800.00
Rent Expense No.729
Cash J1 $ 1,100.00 $ 1,100.00