P3-6A This is the trial balance of Slocombe Company on September 30.


Trial Balance

September 30, 2010

Debit Credit

Cash $8,300

Accounts Receivable 2,600

Supplies 2,100

Equipment 8,000

Accounts Payable $ 5,100

Unearned Revenue 900

Common Stock 15,000

$21,000 $21,000

The October transactions were as follows.

Oct. 5 Received $1,300 in cash from customers for accounts receivable due.

10 Billed customers for services performed $5,100.

15 Paid employee salaries $1,400.

17 Performed $600 of services for customers who paid in advance in August.

20 Paid $1,500 to creditors for accounts payable due.

29 Paid a $300 cash dividend.

31 Paid utilities $500.

Hint: Journalize transactions, post, and prepare a trial balance.


(a) Prepare a general ledger using T accounts. Enter the opening balances in the ledger accounts as of October 1. Provision should be made for these additional accounts: Dividends, Service Revenue, Salaries Expense, and Utilities Expense.

(b) Journalize the transactions, including explanations.

(c) Post to the ledger accounts.

(d) Prepare a trial balance on October 31, 2010.