Account Debited Account Credited

Date (a) Basic Type (b) Specific Account (c) Effect (d) Normal Balance (a) Basic Type (b) Specific Account (c) Effect
B1Jan-24 Asset Cash Increase Debit Equity Share Capital-Ordinary Increase
3 Asset Equipment Increase Debit Asset Cash Decrease
9 Asset Supplies Increase Debit Liability Account Payable Increase
11 Asset Account Receivable Increase Debit Equity Service Revenue Increase
16 Equity Advertising Expense Increase Debit Asset Cash Decrease
20 Asset Cash Increase Debit Asset Account Receivable Decrease
23 Liability Account Payable Decrease Debit Asset Cash Decrease
28 Dividend Dividend Increase Debit Asset Cash Decrease
ed
(d) Normal Balance
Credit
Credit
Credit
Credit
Credit
Credit
Credit
Credit
 Journalizing Transactions for Sophie's Dog Care
Date Account Title Debit
Rent Expense 1,200
1
Cash
Accounts Receivable 160
3
Service Revenue
Cash 75
5
Service Revenue
Equipment 600
8 Cash 90
Accounts Payable
Cash
12
Accounts Receivable 160
Mar. Salaries and Wages Expense 525
14
Cash
Utilities Expense 72
22
Cash
Cash 1,500
24
Notes Payable
Repair service expense 220
27
Cash
Accounts payable
28
Cash 510
Prepaid Insurance 1,800
30
Cash
Credit

1,200

160

75

510
160

525

72

1,500

220
510

1,800
a. Post the transactions to T-accounts

Cash
Aug. 1 5,000 2,300 Aug. 12
10 2,600
31 900
Bal. 8,500

Equipment
Aug. 12 5,000
Bal. 5,000

Notes Payable
2,700 Aug. 12
Bal. 2,700

b. Prepare a trial balance at August 31, 2020

WONG CONSULTANTS
Trial Balance
August 31, 2020
Debit Credit
Cash 6,200
Equipment 5,000
Account receivable 800
Notes payable 2,700
Service revenue 4,300
Share Capital - Ordinary 5,000
12,000 12,000
 Share Capital-Ordinary
5,000 Aug. 12
Bal. 5,000

Service Revenue
2,600 Aug. 10
1,700 25
Bal. 4,300

Accounts Receivable
Aug. 25 1,700 900 Aug. 31
Bal. 1,700
 GENERAL JOURNAL
Date Account Titles Ref. Debit
Cash 66.000
Oct. 1 Share Capital-Ordinary
No entry
Oct. 2 No entry
Rent Expense 2.000
Oct. 4 Cash
Equipment 18.000
Cash
Oct. 7 Accounts Payable
Advertising Expense 500
Oct. 8 Cash
Repair Expense 390
Oct. 10 Accounts Payable
Accounts Receivable 3.200
Oct. 12 Service Revenue
Supplies 410
Oct. 16 Accounts Payable
Accounts Payable 14.000
Oct. 21 Cash
Utility Expense 148
Oct. 24 Cash
Cash 3.200
Oct. 27 Accounts Receivable
Salaries and Wages Expense 5.100
Oct. 31 Cash

b. Post the transactions to T-accounts

CASH
Oct 1 66,000 Oct 4 2,000
Oct 27 3,200 Oct 7 4,000
Oct 8 500
Oct 21 14,000
Oct 24 148
Oct 31 5,100
Balance 43,452

ACCOUNTS PAYABLE
Oct 21 14,000 Oct 7 14,000
Oct 16 410
 Balance 410

SHARE CAPITAL - ORDINARY

Oct 1 66,000
Balance 66,000

RENT EXPENSE
Oct 4 2,000
Balance 2,000

REPAIRING EXPENSE
Oct 10 390
Balance 390

SALARY AND WAGE EXPENSES

Oct 31 5,100
Balance 5,100
 Beyers Security
Credit Trial Balance
October 31,2020
66.000 Debit Credit
Cash 43452
Supplies 410
Equipment 18000
2.000 Accounts Payable 800
Share Capital-Ordinary 66000
4.000 Service Revenue 3200
14.000 Rent Expense 2000
Advertising Expense 500
500 Repair Expense 390
Utility Expense 148
390 Salaries and Wages Expense 5100
70000 70000
3.200

410

14.000

148

3.200

5.100

SUPPLIES
Oct 16 410
Balance 410

EQUIPMENT
Oct 7 18,000
Balance 18,000

ACCOUNTS RECEIVABLE
Oct 12 3,200 Oct 27 3,200
Balance ----
 SERVICE REVENUE
Oct 27 3,200
Balance 3,200

ADVERTISING EXPENSE
Oct 8 500
Balance 500

UTILITY EXPENSE
Oct 24 148
Balance 148