Nama : Monica Meliana Hutagaol
NIM : 008201805039
Morelli Equipment Repair
General Journal
Date Account Titles Ref Debit Credit
08-Nov Salaries Payable 212 $ 700
Salaries Expense 726 $ 1,000
Cash 101 $ 1,700
10-Nov Cash 101 $ 3,420
Account Receivable 112 $ 3,420
12-Nov Cash 101 $ 3,100
Service Revenue 407 $ 3,100
15-Nov Store Equipment 153 $ 2,000
Account Payable 201 $ 2,000
17-Nov Supplies 126 $ 700
Account Payable 201 $ 700
20-Nov Account Payable 201 $ 2,700
Cash 101 $ 2,700
22-Nov Rent Expense 729 $ 400
Cash 101 $ 400
25-Nov Salaries Expense 726 $ 1,700
Cash 101 $ 1,700
27-Nov Account Receivable 112 $ 900
Service Revenue 407 $ 900
29-Nov Cash 101 $ 600
Unearned Service Revenue 209 $ 600
Morelli Equipment Repair
Adjusting Journal
No Account Titles Ref Debit Credit
1. Supplies expense 631 $ 1,300
Supplies 126 $ 1,300
(1800+700-1200)
2. Salaries Expense 726 $ 400
Saleries Payable 726 $ 400
3. Depreciation Expense 615 $ 200
Accumulated Depreciation 154 $ 200
4. Unearned Service Revenue 209 $ 1,250
Service Revenue 407 $ 1,250
Morelli Equipment Repair
Adjusting Trial Balance
Account Debit Credit
Cash $ 3,020
Account Receivable $ 1,730
Supplies $ 1,200
Store Equipment $ 14,000
Accumulated Depreciation $ 2,200
Account Payable $ 2,600
Unearned Service Revenue $ 550
Salaries Payable $ 400
Capital $ 13,950
Service Revenue $ 5,250
Salaries Expense $ 3,100
Depreciation Expense $ 200
Supplies expense $ 1,300
Rent Expense $ 400
Total $ 24,950 $ 24,950
Morelli Equipment Repair
General Ledger
Cash
Date Account Ref Debit Credit
01-Nov Beginning Balance 101 $ 2,400
08-Nov Salaries Payable 212 $ 700
08-Nov Salaries Expense 726 $ 1,000
10-Nov Account Receivable 112 $ 3,420
12-Nov Service Revenue 407 $ 3,100
20-Nov Account Payable 201 $ 2,700
22-Nov Rent Expense 729 $ 400
25-Nov Salaries Expense 726 $ 1,700
29-Nov Unearned Service Revenue 209 $ 600
Account Receivable
Date Account Ref Debit Credit
01-Nov Beginning Balance 112 $ 4,250
10-Nov Cash 101 $ 3,420
27-Nov Service Revenue 407 $ 900
Supplies
Date Account Ref Debit Credit
01-Nov Beginning Balance 126 $ 1,800
17-Nov Account Payable 201 $ 700
Store Equipment
Date Account Ref Debit Credit
01-Nov Beginning Balance 153 $ 12,000
15-Nov Account Payable 201 $ 2,000
Accumulated Depreciation
Date Account Ref Debit Credit
01-Nov Beginning Balance 154 $ 2,000
Account Payable
Date Account Ref Debit Credit
01-Nov Beginning Balance 201 $ 2,600
15-Nov Store Equipment 153 $ 2,000
17-Nov Supplies 126 $ 700
20-Nov Cash 101 $ 2,700
Unearned Service Revenue
Date Account Ref Debit Credit
01-Nov Beginning Balance 209 $ 1,200
Saleries Payable
Date Account Ref Debit Credit
01-Nov Beginning Balance 212 $ 700
08-Nov Cash 101 700
Capital
Date Account Ref Debit Credit
01-Nov Beginning Balance 301 $ 13,950
Service Revenue
Date Account Ref Debit Credit
12-Nov Cash 101 $ 3,100
27-Nov Account Receivable 112 $ 900
Saleries Expense
Date Account Ref Debit Credit
08-Nov Cash 101 $ 1,000
25-Nov Cash 101 $ 726
Rent Expense
Date Account Ref Debit Credit
Balance
$ 2,400
$ 1,700
$ 700
$ 4,120
$ 7,220
$ 4,520
$ 4,120
$ 2,420
$ 3,020
Balance
$ 4,250
$ 830
$ 1,730
Balance
$ 1,800
$ 2,500
Balance
$ 12,000
$ 14,000
Balance
$ 2,000
Balance
$ 2,600
$ 4,600
$ 5,300
$ 2,600
Balance
$ 1,200
Balance
$ 700
$ -
Balance
$ 13,950
Balance
$ 3,100
$ 4,000
Balance
$ 1,000
$ 1,726
Balance
