1、Prob. 21B1. and 2.Cash Equipment(a) 18,000 (b) 1,500 (d) 6,500(g) 2,750 (c) 1,50010,780 20,750 (e) 1,050 Notes Payable(f) 1,200 (j) 450 (c) 15,000(h) 140 14,550(i) 3,000(j) 450 Accounts Payable(m) 1,000 (i) 3,000 (d) 6,500(n) 130 (k) 5259,970 4,025 7,025Accounts Receivable Christina Kiff, Capital(l)
2、 4,150 (a) 18,000Supplies Professional Fees(e) 1,050 (g) 2,750(l) 4,1506,900Prepaid Insurance Rent Expense(f) 1,200 (b) 1,500Automobiles Salary Expense(c) 16,500 (m) 1,000Automobile Expense(n) 130Blueprint Expense(k) 525Miscellaneous Expense(h) 140Prob. 21B Concluded3.CHRISTINA KIFF, ARCHITECTTrial
3、BalanceJuly 31, 2006Cash . 10,780Accounts Receivable 4,150Supplies . 1,050Prepaid Insurance. 1,200Automobiles 16,500Equipment . 6,500Notes Payable . 14,550Accounts Payable. 4,025Christina Kiff, Capital . 18,000Professional Fees . 6,900Rent Expense 1,500Salary Expense . 1,000Automobile Expense 130Blu
4、eprint Expense 525Miscellaneous Expense 14043,475 43,475Prob. 22B1.(a) Cash 9,000Lela Peterson, Capital 9,000(b) Rent Expense . 2,000Cash. 2,000(c) Supplies 700Accounts Payable. 700(d) Accounts Payable 290Cash. 290(e) Cash 10,750Sales Commissions 10,750(f) Automobile Expense 1,400Miscellaneous Expen
5、se. 480Cash. 1,880(g) Office Salaries Expense 2,500Cash. 2,500(h) Supplies Expense 575Supplies. 575(i) Lela Peterson, Drawing . 1,000Cash. 1,000Prob. 22B Concluded2.Cash Sales Commissions(a) 9,000 (b) 2,000 (e) 10,750(e) 10,750 (d) 29012,080 19,750 (f) 1,880 Office Salaries Expense(g) 2,500 (g) 2,50
6、0(i) 1,0007,670Supplies Rent Expense(c) 700 (h) 575 (b) 2,000125Accounts Payable Automobile Expense(d) 290 (c) 700 (f) 1,400410Lela Peterson, Capital Supplies Expense(a) 9,000 (h) 575Lela Peterson, Drawing Miscellaneous Expense(i) 1,000 (f) 4803. ACADIA REALTYTrial BalanceJanuary 31, 2006Cash . 12,0
7、80Supplies . 125Accounts Payable. 410Lela Peterson, Capital 9,000Lela Peterson, Drawing 1,000Sales Commissions 10,750Office Salaries Expense . 2,500Rent Expense 2,000Automobile Expense 1,400Supplies Expense . 575Miscellaneous Expense 48020,160 20,1604. a. $10,750b. $6,955c. $3,795Prob. 23B1.JOURNAL
8、Pages 1 and 2Post.Date Description Ref. Debit Credit2006Nov. 2 Cash . 11 15,000Nicole Oliver, Capital 31 15,0005 Rent Expense 53 1,750Cash. 11 1,7506 Equipment . 16 8,500Accounts Payable. 22 8,5008 Truck 18 18,000Cash. 11 10,000Notes Payable. 21 8,00010 Supplies. 13 1,115Cash. 11 1,11512 Cash . 11 7
9、,500Fees Earned 41 7,50015 Prepaid Insurance. 14 2,400Cash. 11 2,40023 Accounts Receivable 12 3,950Fees Earned 41 3,95024 Truck Expense 55 600Accounts Payable. 22 60029 Utilities Expense . 54 750Cash. 11 75029 Miscellaneous Expense . 59 310Cash. 11 31030 Cash . 11 2,200Accounts Receivable . 12 2,200
10、Prob. 23B ContinuedJOURNAL Pages 1 and 2Post.Date Description Ref. Debit Credit2006Nov. 30 Wages Expense. 51 2,700Cash. 11 2,70030 Accounts Payable. 22 2,125Cash. 11 2,12530 Nicole Oliver, Drawing 32 1,400Cash. 11 1,4002.GENERAL LEDGERCash 11Post. BalanceDate Item Ref. Dr. Cr. Dr. Cr.2006Nov. 2 . 1
11、15,000 15,000 5 . 1 1,750 13,250 8 . 1 10,000 3,250 10 . 1 1,115 2,135 12 . 1 7,500 9,635 15 . 1 2,400 7,235 29 . 2 750 6,485 29 . 2 310 6,175 30 . 2 2,200 8,375 30 . 2 2,700 5,675 30 . 2 2,125 3,550 30 . 2 1,400 2,150 Accounts Receivable 122006Nov. 23 . 1 3,950 3,950 30 . 2 2,200 1,750 Prob. 23B Co
12、ntinuedSupplies 13Post. BalanceDate Item Ref. Dr. Cr. Dr. Cr.2006Nov. 10 . 1 1,115 1,115 Prepaid Insurance 142006Nov. 15 . 1 2,400 2,400 Equipment 162006Nov. 6 . 1 8,500 8,500 Truck 182006Nov. 8 . 1 .18,000 18,000 Notes Payable 212006Nov. 8 . 1 8,000 8,000Accounts Payable 222006Nov. 6 . 1 8,500 8,50
13、024 . 1 600 9,10030 . 2 2,125 6,975Nicole Oliver, Capital 312006Nov. 2 . 1 15,000 15,000Nicole Oliver, Drawing 322006Nov. 30 . 2 1,400 1,400 Prob. 23B ContinuedFees Earned 41Post. BalanceDate Item Ref. Dr. Cr. Dr. Cr.2006Nov. 12 . 1 7,500 7,50023 . 1 3,950 11,450Wages Expense 512006Nov. 30 . 2 2,700
14、 2,700 Rent Expense 532006Nov. 5 . 1 1,750 1,750 Utilities Expense 542006Nov. 29 . 2 750 750 Truck Expense 552006Nov. 24 . 1 600 600 Miscellaneous Expense 592006Nov. 29 . 2 310 310 Prob. 23B Concluded3.DEVON DESIGNSTrial BalanceNovember 30, 2006Cash . 2,150Accounts Receivable 1,750Supplies . 1,115Pr
15、epaid Insurance. 2,400Equipment . 8,500Truck 18,000Notes Payable . 8,000Accounts Payable. 6,975Nicole Oliver, Capital 15,000Nicole Oliver, Drawing 1,400Fees Earned. 11,450Wages Expense. 2,700Rent Expense 1,750Utilities Expense . 750Truck Expense 600Miscellaneous Expense 31041,425 41,425Prob. 24B2. a
16、nd 3.JOURNAL Pages 18 and 19Post.Date Description Ref. Debit Credit2006Nov. 1 Rent Expense 52 7,000Cash. 11 7,0002 Office Supplies 14 1,675Accounts Payable. 21 1,6755 Prepaid Insurance. 13 4,800Cash. 11 4,80010 Cash . 11 52,000Accounts Receivable . 12 52,00015 Land .16 90,000Cash. 11 10,000Notes Pay
17、able. 23 80,00017 Accounts Payable. 21 9,100Cash. 11 9,10020 Accounts Payable. 21 400Office Supplies . 14 40023 Advertising Expense 53 2,050Cash. 11 2,05027 Cash . 11 700Salary and Commission Expense. 51 70028 Automobile Expense 54 1,100Cash. 11 1,10029 Miscellaneous Expense . 59 390Cash. 11 39030 A
18、ccounts Receivable 12 48,400Fees Earned 41 48,40030 Salary and Commission Expense . 51 24,000Cash. 11 24,00030 Drew Felkel, Drawing 32 7,500Cash. 11 7,50030 Cash . 11 2,000Unearned Rent 22 2,000Prob. 24B Continued1. and 3.Cash 11Post. BalanceDate Item Ref. Dr. Cr. Dr. Cr.2006Nov. 1 Balance . 36,300
19、1 . 18 7,000 29,300 5 . 18 4,800 24,500 10 . 18 .52,000 76,500 15 . 18 10,000 66,500 17 . 18 9,100 57,400 23 . 18 2,050 55,350 27 . 19 700 56,050 28 . 19 1,100 54,950 29 . 19 390 54,560 30 . 19 24,000 30,560 30 . 19 7,500 23,060 30 . 19 2,000 25,060 Accounts Receivable 122006Nov. 1 Balance . 97,500
20、10 . 18 52,000 45,500 30 . 19 .48,400 93,900 Prepaid Insurance 132006Nov. 1 Balance . 2,200 5 . 18 4,800 7,000 Office Supplies 142006Nov. 1 Balance . 2,100 2 . 18 1,675 3,775 20 . 18 400 3,375 Land 162006Nov. 15 . 18 .90,000 90,000 Prob. 24B ContinuedAccounts Payable 21Post. BalanceDate Item Ref. Dr
21、. Cr. Dr. Cr.2006Nov. 1 Balance . .23,0202 . 18 1,675 .24,69517 . 18 9,100 15,59520 . 18 400 15,195Unearned Rent 222006Nov. 30 . 19 2,000 2,000Notes Payable 232006Nov. 15 . 18 80,000 80,000Drew Felkel, Capital 312006Nov. 1 Balance . .68,680Drew Felkel, Drawing 322006Nov. 1 Balance . 2,000 30 . 19 7,
22、500 9,500 Fees Earned 412006Nov. 1 Balance . 253,00030 . 19 48,400 301,400Salary and Commission Expense 512006Nov. 1 Balance . 148,200 27 . 19 700 147,500 30 . 19 .24,000 171,500 Prob. 24B ContinuedRent Expense 52Post. BalanceDate Item Ref. Dr. Cr. Dr. Cr.2006Nov. 1 Balance . 30,000 1 . 18 7,000 37,
23、000 Advertising Expense 532006Nov. 1 Balance . 17,800 23 . 18 2,050 19,850 Automobile Expense 542006Nov. 1 Balance . 5,500 28 . 19 1,100 6,600 Miscellaneous Expense 592006Nov. 1 Balance . 3,100 29 . 19 390 3,490 Prob. 24B Concluded4.BOOMERANG REALTYTrial BalanceNovember 30, 2006Cash . 25,060Accounts
24、 Receivable 93,900Prepaid Insurance. 7,000Office Supplies 3,375Land . 90,000Accounts Payable. 15,195Unearned Rent 2,000Notes Payable . 80,000Drew Felkel, Capital 68,680Drew Felkel, Drawing 9,500Fees Earned. 301,400Salary and Commission Expense . 171,500Rent Expense 37,000Advertising Expense 19,850Au
25、tomobile Expense 6,600Miscellaneous Expense 3,490467,275 467,275Prob. 25B1. Totals of preliminary trial balance: Debit $59,291.40Credit $45,229.202. Difference between preliminary trial balance totals: $14,062.203. Errors in trial balance:(a) Land debit balance was listed as $26,265.00 instead of $2
26、6,625.00.(b) Accounts Payable credit balance of $1,077.50 was listed as debit balance.(c) Advertising Expense of $275.00 was omitted.4. Errors in account balances:(a) Shelly Felix, Drawing, balance of $1,350.00 was totaled as $1,500.00.5. Errors in posting:(a) Rent Expense entry of July 1 for $1,540
27、.00 was posted as $15,400.00 (slide).(b) Cash entry of July 15 for $1,785.50 was posted as $1,875.50(transposition).(c) Service Revenue entry of July 31 for $1,276.10 was posted as $1,726.10 (transposition).(d) Utilities Expense entry of July 30 for $436.60 was posted as $4,366.00(slide).6. July 31
28、Advertising Expense 53 175.00Cash 11 175.007.CYPRESS TV REPAIRTrial BalanceJuly 31, 20Cash . 8,741.00Supplies . 997.90Prepaid Insurance. 395.50Land . 26,625.00Notes Payable . 6,500.00Accounts Payable. 1,077.50Shelly Felix, Capital 27,760.20Shelly Felix, Drawing 1,350.00Service Revenue . 8,000.40Wage
29、s Expense. 2,518.60Utilities Expense . 436.60Advertising Expense 450.00Rent Expense 1,540.00Miscellaneous Expense 283.5043,338.10 43,338.10Prob. 26B1.MONTERO CARPETTrial BalanceOctober 31, 2006Cash . 4,000*Accounts Receivable 8,575Supplies . 1,540Prepaid Insurance. 770Equipment . 35,000Notes Payable
30、 . 21,000Accounts Payable. 5,475Tyca Seagle, Capital . 21,825Tyca Seagle, Drawing. 11,200Fees Earned. 76,700Wages Expense. 43,540Rent Expense 10,400Advertising Expense 4,480Gas, Electricity, and Water Expense. 4,400Miscellaneous Expense 1,095125,000 125,000* $5,200 + $1,500 (a) $2,700 (b)2. No. The trial balance indicates only that the debits and credits are equal. Any errors that have the same effect on debits and credits will not affect the balancing of the trial balance.
