Week 6 Practice Problem 1 Copy
NAME
December 14, 2014
Week 6 Practice Problem 1
XACC/290
General Journal
Date
Account Titles Debit Credit
July 01
Cash
12,000
Common Stock
12,000
1
Equipment 8,000
Accounts Payable
6,000 Cash
2,000
3
Cleaning Supplies 900
Accounts Payable
900
5
Prepaid Insurance 1,800
Cash
1,800
12
Accounts Receivable 3,700
Service Revenue
3,700
18
Accounts Payable 1,500
Cash
1,500
20
Salaries Expense 2,000
Cash
2,000
21
Cash 1,600
Accounts Receivable
1,600
25
Accounts Receivable 2,500
Service Revenue
2,500
31
Gas & Oil Expense 290
Cash
290
31
Dividends 600
Cash 600
Cash
Accounts Payable
07/01
12,000
07/01
2,000
07/18 1,500
07/01
6,000
07/21
1,600
07/05
1,800
07/03 900
07/18 1,500
Bal. 7/31 5,400
07/20 2,000
Common Stock
07/31 290
07/01 12,000
07/31 600
Bal. 7/31 12,000
Bal. 7/31 5,410
Equipment
Accounts Receivable
07/01 8,000
07/12 3,700
07/21
1,600
Bal. 7/31 8,000
07/25 2,500
Prepaid Insurance
Bal. 7/31 4,600
07/05 1,800
Cleaning Supplies
Bal. 7/31 1,800
07/03 900
Salaries Expense
Bal. 7/31 900
07/20 2,000
Dividends
Bal. 7/31 2,000
07/31 600
Service Revenue
Bal. 7/31 600
07/12 3,700
Gas & Oil Expense
07/25 2,500
07/31
290
Bal. 7/31 6,200
Bal. 7/31 290
Pro Window Washing Inc
Trial Balance
July 31, 2012
Debit Credit
Accounts Payable
(5,400)
Accounts Receivable 4,600
Cash 5,410
Cleaning Supplies
December 14, 2014
Week 6 Practice Problem 1
XACC/290
General Journal
Date
Account Titles Debit Credit
July 01
Cash
12,000
Common Stock
12,000
1
Equipment 8,000
Accounts Payable
6,000 Cash
2,000
3
Cleaning Supplies 900
Accounts Payable
900
5
Prepaid Insurance 1,800
Cash
1,800
12
Accounts Receivable 3,700
Service Revenue
3,700
18
Accounts Payable 1,500
Cash
1,500
20
Salaries Expense 2,000
Cash
2,000
21
Cash 1,600
Accounts Receivable
1,600
25
Accounts Receivable 2,500
Service Revenue
2,500
31
Gas & Oil Expense 290
Cash
290
31
Dividends 600
Cash 600
Cash
Accounts Payable
07/01
12,000
07/01
2,000
07/18 1,500
07/01
6,000
07/21
1,600
07/05
1,800
07/03 900
07/18 1,500
Bal. 7/31 5,400
07/20 2,000
Common Stock
07/31 290
07/01 12,000
07/31 600
Bal. 7/31 12,000
Bal. 7/31 5,410
Equipment
Accounts Receivable
07/01 8,000
07/12 3,700
07/21
1,600
Bal. 7/31 8,000
07/25 2,500
Prepaid Insurance
Bal. 7/31 4,600
07/05 1,800
Cleaning Supplies
Bal. 7/31 1,800
07/03 900
Salaries Expense
Bal. 7/31 900
07/20 2,000
Dividends
Bal. 7/31 2,000
07/31 600
Service Revenue
Bal. 7/31 600
07/12 3,700
Gas & Oil Expense
07/25 2,500
07/31
290
Bal. 7/31 6,200
Bal. 7/31 290
Pro Window Washing Inc
Trial Balance
July 31, 2012
Debit Credit
Accounts Payable
(5,400)
Accounts Receivable 4,600
Cash 5,410
Cleaning Supplies