Darlene's Delivery Service

Work Sheet
For the Month Ended July 31, 2016
1 2 3 4 5
TRIAL BALANCE ADJUSTMENTS INCOME STATEME
ACCOUNT TITLE
DEBIT CREDIT DEBIT CREDIT DEBIT
1 Cash 7350.00
2 Accts. Rec. - Romelle Woods 372.00
3 Accts. Rec. - Wyatt Ames 88.00
4 Supplies 963.00 (a) 713.00
5 Prepaid Insurance 1200.00 (b) 300.00
6 Accts. Pay. - Colin Gas 975.00
7 Accts. Pay. - Grand Uniforms 212.00
8 Darlene Wong, Capital 6543.00
9 Darlene Wong, Drawing 2100.00
10 Income Summary
11 Sales 5511.00
12 Advertising Expense 821.00 821.00
13 Insurance Expense (b) 300.00 300.00
14 Miscellaneous Expense 347.00 347.00
15 Supplies Expense (a) 713.00 713.00
16 13241.00 13241.00 1013.00 1013.00 2181.00
17 Net Income 3330.00
18 5511.00
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 's Delivery Service
Work Sheet
nth Ended July 31, 2016
6 7 8
INCOME STATEMENT BALANCE SHEET

CREDIT DEBIT CREDIT

7350.00 1

372.00 2

88.00 3

250.00 4

900.00 5

975.00 6
212.00 7
6543.00 8
2100.00 9

10

5511.00 11

12

13

14

15

5511.00 11060.00 7730.00 16

3330.00 17
5511.00 11060.00 11060.00 18
19

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22

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 JOURNAL PAGE 4

GENERAL Sales CASH

DOC. POST. Credit
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT DEBIT CREDIT

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 General Ledger
ACCOUNT Cash ACCOUNT NO. 110

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 7350

ACCOUNT Accounts Receivable - Romelle Woods ACCOUNT NO. 120

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 372.00

ACCOUNT Accounts Receivable - Wyatt Ames ACCOUNT NO. 130

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017
Jul 31 Balance ü 88.00

ACCOUNT Supplies ACCOUNT NO. 140

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 963.00

ACCOUNT Prepaid Insurance ACCOUNT NO. 150

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 1200.00

ACCOUNT Accounts Payable - Colin Gas ACCOUNT NO. 210

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 975.00

ACCOUNT Accounts Payable - Grand Uniforms ACCOUNT NO. 220

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 212.00

ACCOUNT Darlene Wong, Captial ACCOUNT NO. 310

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017
Jul 31 Balance ü 6543.00

ACCOUNT Darlene Wong, Drawing ACCOUNT NO. 320

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Jul 31 Balance ü 2100.00

ACCOUNT Income Summary ACCOUNT NO. 330

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
ACCOUNT Sales ACCOUNT NO. 410

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT

ACCOUNT Advertising Expense ACCOUNT NO. 510

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT

ACCOUNT Insurance Expense ACCOUNT NO. 530

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT

ACCOUNT Miscellaneous Expense ACCOUNT NO. 540

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT

ACCOUNT Supplies Expense ACCOUNT NO. 550

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
 Cuts By Kelly
Work Sheet
For the Month Ended February 29, 2016
1 2 3 4 1 2 3 4
TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET
ACCOUNT TITLE
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
1 Cash 6116.00 6116.00 1

2 Petty Cash 200.00 200.00 2

3 Accts. Rec. - Jodi Ford 317.00 317.00 3

4 Accts. Rec. - Midville Center 148.00 148.00 4

5 Supplies 602.00 (a) 377.00 225.00 5

6 Prepaid Insurance 650.00 (b) 250.00 400.00 6

7 Accts. Pay. - Beauty Supplies 422.00 422.00 7

8 Accts. Pay. - Midwest Towel 182.00 182.00 8
9 Kelley Cooper, Capital 5900.00 5900.00 9
10 Kelley Cooper, Drawing 1000.00 1000.00 10

11 Income Summary 11

12 Sales 3847.00 3847.00 12

13 Insurance Expense (b) 250.00 250.00 13

14 Miscellaneous Expense 98.00 98.00 14

15 Supplies Expense (a) 377.00 377.00 15

16 Utilities Expense 1220.00 1220.00 16

17 10351.00 10351.00 627.00 627.00 1945.00 3847.00 8406.00 6504.00 17

18 Net Income 1902.00 1902.00 18
19 3847.00 3847.00 8406.00 8406.00 19
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8-1&8-2 OYO Journal & Ledger JOURNAL PAGE 8 NAME_____________

GENERAL Sales CASH

DOC. POST. Credit
DATE ACCOUNT TITLE NO. REF. DEBIT CREDIT DEBIT CREDIT

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8-1&8-2 OYO Journal & Ledger General Ledger NAME_____________

ACCOUNT Cash ACCOUNT NO. 110

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 6116

ACCOUNT Petty Cash ACCOUNT NO. 120

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 200.00

ACCOUNT Accounts Receivable - Jodi Ford ACCOUNT NO. 130

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017
Feb 28 Balance ü 317.00

ACCOUNT Accounts Receivable - Midville Center ACCOUNT NO. 140

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017
Feb 28 Balance ü 148.00

ACCOUNT Supplies ACCOUNT NO. 150

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 602.00

8-1&8-2 OYO Journal & Ledger NAME_____________
ACCOUNT Prepaid Insurance ACCOUNT NO. 160

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 650.00

ACCOUNT Accounts Payable - Beauty Supply Co. ACCOUNT NO. 210

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 422.00

ACCOUNT Accounts Payable - Midwest Towel ACCOUNT NO. 220

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 182.00

ACCOUNT Kelley Cooper, Captial ACCOUNT NO. 310

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017
Feb 28 Balance ü 5900.00

ACCOUNT Kelley Cooper, Drawing ACCOUNT NO. 320

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 1000.00

ACCOUNT Income Summary ACCOUNT NO. 330

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
8-1&8-2 OYO Journal & Ledger NAME_____________
8-1&8-2 OYO Journal & Ledger NAME_____________
ACCOUNT Sales ACCOUNT NO. 410

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 3,847.00

ACCOUNT Insurance Expense ACCOUNT NO. 510

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT

ACCOUNT Miscellaneous Expense ACCOUNT NO. 520

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 98.00

ACCOUNT Supplies Expense ACCOUNT NO. 530

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT

ACCOUNT Utilities Expense ACCOUNT NO. 540

POST. BALANCE
DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT
2017

Feb 28 Balance ü 1220.00

Account Title Debit Credit
Account Title Debit Credit