Chapter 3, Adjusting Entries, P3-3A , page 139 General Ledger
Date 12/01/2012
Cash Debit(+) Credit(-) $11,000
Accounts Receivable Date Debit(+) Credit(-) 12/01/2012 $ 20,000 12/31 1,500
Supplies Date Debit(+) Credit(-) 12/01/2012 $ 8,600 12/31 3,800
PrePaid Insurance Date Debit(+) Credit(-) 12/01/2012 $ 3,350 12/31 850 Equipment Date Debit(+) Credit(-) 12/01/2012 $ 60,000
Balance $11,000
Balance $ 20,000 21,500
Balance $ 8,600 $ 4,800
Balance $ 3,350 2,500
Balance $ 60,000
Date 12/01/2012 12/31
Accu Deprec Equipment Debit(-) Credit(+) $ 28,000 6,000
Date 12/01/2012
Accounts Payable Debit(-) Credit(+) 5,000
Balance 5,000
-Interest Expense Date Debit(+) Credit(-) 12/01/2012 $ 350 12/31 $ 150
Balance $ 350 500
Balance $ 28,000 34,000
Date 12/01/2012
Note Payable Debit(-) Credit(+) $ 5,000
Balance $ 5,000
Date 12/01/2012 12/31
UnEarn Service Revenue Debit(-) Credit(+) $ 7,200 1,300
Balance $ 7,200 5,900
Date 12/01/2012
Owner's Capital Debit(-) Credit(+) $ 25,500
Balance $ 25,500
-Owner's Drawings Date Debit(+) Credit(-) 12/01/2012 $ 12,000
Date 12/01/2012 12/31 12/31
Service Revenue Debit(-) Credit(+) $ 58,600 1,500 1,300
Balance $ 12,000
Balance $ 58,600 60,100 61,400
-Salaries & Wage Expen Date Debit(+) Credit(-) 12/01/2012 $ 10,000 12/31 2,100
Balance $ 10,000 $ 12,100
-Rent Expense Date Debit(+) Credit(-) 12/01/2012 $ 4,000
Balance $ 4,000
