The T-accounts below summarize the ledger of Zimmer Landscaping Company at the end of the first month of operations.
|
Cash |
No. 101 |
||
|
4/1 |
12,000 |
4/15 |
1,300 |
|
4/12 |
900 |
4/25 |
1,500 |
|
4/29 |
400 |
||
|
4/30 |
1,000 |
||
|
Accounts Receivable |
No. 112 |
||
|
4/7 |
3,200 |
14/29 |
400 |
|
Supplies |
No. 126 |
||
|
4/4 |
1,800 |
1 |
|
|
Accounts Payable |
No. 201 |
||
|
4/25 |
1,500 14/4 |
1,800 |
|
|
Unearned Service Revenue No. 209 |
|
|
4/30 |
1,000 |
|
Owner’s Capital No. 301 |
|
|
4/1 |
12,000 |
|
Service Revenue No. 400 |
|
|
4/7 |
3,200 |
|
4/12 |
900 |
|
Salaries and Wages Expense No. 726 |
|
|
4/15 |
1,300 |
Instructions
(a) Prepare the complete general journal (including explanations) from which the postings to Cash were made.
(b) Prepare a trial balance at April 30, 2014.