problem.003.004.A

.


.			General Journal						Cash
.									111						Total
.	Date			Account Title	P.R.		Debit	Credit		Date			Item	P.R.	Debit	Credit	Debit	Credit
.	20X2								20x2
.	Jun	1	Cash	111		2,700.00			Jun	1			2,700.00		2,700.00
.			Lori Lawson, Capital	311			2,700.00			1				775.00	1,925.00
.			Office Supplies	113		600.00				3				225.00	1,700.00
.			Lori Lawson, Capital	311			600.00			5				600.00	1,100.00
.			Office Equipment	118		16,500.00				8			3,200.00		4,300.00
.			Lori Lawson, Capital	311			16,500.00			11				200.00	4,100.00
.										17				2,100.00	2,000.00
.		1	Rent Expense	511		775.00				20				550.00	1,450.00
.			Cash	111			775.00			22				75.00	1,375.00
.										25				375.00	1,000.00
.		3	Office Supplies	113		225.00				27			35.00		1,035.00
.			Cash	111			225.00			29			1,300.00		2,335.00
.										30				1,050.00	1,285.00
.		5	Office Equipment	118		2,700.00				30				195.00	1,090.00
.			Accounts Payable	211			2,100.00			30				175.00	915.00
.			Cash	111			600.00


.
.		8	Cash	111		3,200.00			Accounts Receivable
.			Accounting Fees Earned	411			3,200.00		112						Total
.									Date		Item	P.R.	Debit	Credit	Debit	Credit
.		11	Lori Lawson, Drawing	312		200.00			20x2
.			Cash	111			200.00		Jun	14			2,100.00		2,100.00
.										29				1,300.00	800.00
.		14	Accounts Receivable	112		2,100.00
.			Accounting Fees Earned	411			2,100.00		Office Supplies
.									113						Total
.		17	Accounts Payable	211		2,100.00			Date		Item	P.R.	Debit	Credit	Debit	Credit
.			Cash	111			2,100.00		20x2
.									Jun	1			600.00		600.00
.		20	Utilities Expense	513		550.00				3			225.00		825.00
.			Cash	111			550.00			25			375.00		1,200.00
.										27				35.00	1,165.00
.		22	Repairs Expense			75.00
.			Cash	111			75.00		Office Equipment
.									118						Total
.		25	Office Supplies	113		375.00			Date		Item	P.R.	Debit	Credit	Debit	Credit


.			Cash	111			375.00		20x2
.									Jun	1			16,500.00		16,500.00
.		27	Cash	111		35.00				5			2,700.00		19,200.00
.			Office Supplies	113			35.00
.									Accounts Payable
.		29	Cash	111		1,300.00			211						Total
.			Accounts Receivable	112			1,300.00		Date		Item	P.R.	Debit	Credit	Debit	Credit
.									20x2
.		30	Salaries Expense	512		1,050.00			Jun	5				2,100.00		2,100.00
.			Cash	111			1,050.00			17			2,100.00			0.00
.
.		30	Telephone Expense	514		195.00			Lori Lawson, Capital
.			Cash	111			195		311						Total
.									Date		Item	P.R.	Debit	Credit	Debit	Credit
.		30	Miscellaneous Expense			175			20x2
.			Cash	111			175		Jun	1				2,700.00		2,700.00
.										1				600.00		3,300.00
.						34855	34855			1				16,500.00		19,800.00
.
.									Lori Lawson, Drawing


.									312						Total
.			Lori Lawson						Date		Item	P.R.	Debit	Credit	Debit	Credit
.			Trial Balance						20x2
.			June 30, 20X2						Jun	11			200.00		200.00
.
.			Account Title			Debit	Credit		Accounting Fees Earned
.	111		Cash			915.00			411						Total
.	112		Accounts Receivable			800.00			Date		Item	P.R.	Debit	Credit	Debit	Credit
.	113		Office Supplies			1,165.00			20x2
.	118		Office Equipment			19,200.00			Jun	8				3,200.00		3,200.00
.	211		Accounts Payable				0.00			14				2,100.00		5,300.00
.	311		Lori Lawson, Capital				19,800.00
.	312		Lori Lawson, Drawing			200.00			Rent Expense
.	411		Accounting Fees Earned				5,300.00		511						Total
.	511		Rent Expense			775.00			Date		Item	P.R.	Debit	Credit	Debit	Credit
.	512		Salaries Expense			1,050.00			20x2
.	513		Utilities Expense			550.00			Jun	1			775.00		775.00
.	514		Telephone Expense			195.00
.	515		Repairs Expense			75.00			Salaries Expense
.	516		Misc Expense			175.00			512						Total


.						25,100.00	25,100.00		Date		Item	P.R.	Debit	Credit	Debit	Credit
.									20x2
.									Jun	30			1,050.00		1,050.00
.
.									Utilities Expense
.									513						Total
.									Date		Item	P.R.	Debit	Credit	Debit	Credit
.									20x2
.									Jun	20			550.00		550.00
.
.									Telephone Expense
.									514						Total
.									Date		Item	P.R.	Debit	Credit	Debit	Credit
.									20x2
.									Jun	30			195.00		195.00
.
.									Repairs Expense
.									515						Total
.									Date		Item	P.R.	Debit	Credit	Debit	Credit
.									20x2


.									Jun	22			75.00		75.00
.
.									Misc Expense
.									516						Total
.									Date		Item	P.R.	Debit	Credit	Debit	Credit
.									20x2
.									Jun	30			175.00		175.00
.
.													34855	34855