Date | Accounts | Debit | Credit |
---|---|---|---|
April 1 | Cash | $150,000 |
-
|
-
|
Common stock
|
-
| $150,000 |
-
|
-
|
-
|
-
|
April 2 | Prepaid rent | $48,000 |
-
|
-
|
Cash
|
-
| $48,000 |
-
|
-
|
-
|
-
|
April 2 | Office building | $80,000 |
-
|
-
|
Cash
|
-
| $20,000 |
-
|
Accounts payable
|
-
| $60,000 |
-
|
-
|
-
|
-
|
April 3 | Office supplies | $1,500 |
-
|
-
|
Accounts payable
|
-
| $1,500 |
-
|
-
|
-
|
-
|
April 3 | Cash | $4,000 |
-
|
-
|
Unearned fees
|
-
| $4,000 |
-
|
-
|
-
|
-
|
April 8 | Cash | $16,000 |
-
|
-
|
Fees earned
|
-
| $16,000 |
-
|
-
|
-
|
-
|
April 14 | Wages expense | $7,000 |
-
|
-
|
Cash
|
-
| $7,000 |
-
|
-
|
-
|
-
|
April 16 | Accounts payable | $60,000 |
-
|
-
|
Cash
|
-
| $60,000 |
-
|
-
|
-
|
-
|
April 28 | Accounts receivable | $11,300 |
-
|
-
|
Fees earned
|
-
| $11,300 |
-
|
-
|
-
|
-
|
April 28 | Dividends | $1,500 |
-
|
-
|
Cash
|
-
| $1,500 |
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 1 (1)* | $150,000 |
-
|
-
|
-
|
-
| $48,000 | April 2 (2) |
-
|
-
| 20,000 | April 2 (3) |
April 3 (5) | $4,000 |
-
|
-
|
April 8 (6) | $16,000 |
-
|
-
|
-
|
-
| $7,000 | April 14 (7) |
-
|
-
| $60,000 | April 16 (8) |
-
|
-
| $1,500 | April 28 (10) |
Balance | $33,500 |
-
|
-
|
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
-
|
-
| $60,000 | April 2 (3) |
-
|
-
| $1,500 | April 3 (4) |
April 16 (8) | $60,000 |
-
|
-
|
Balance |
-
|
-
|
$1,500 |
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
-
|
-
| $4,000 | April 3 (5) |
*The number in parentheses represents the transaction number.
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 28 (9) | $11,300 |
-
|
-
|
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
-
|
-
| $150,000 | April 1 (1) |
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 3 (4) | $1,500 |
-
|
-
|
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 28 (10) | $1,500 |
-
|
-
|
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 2 (2) | $48,000 |
-
|
-
|
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
-
|
-
| $16,000 | April 8 (6) |
-
|
-
| $11,300 | April 28 (9) |
-
|
-
| $27,300 | Balance |
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 2 (3) | $80,000 |
-
|
-
|
debit transaction number
| D | C |
credit transaction number
|
---|---|---|---|
April 14 (7) | $7,000 |
-
|
-
|
Accounts | Debit | Credit |
---|---|---|
Cash | $33,500 |
-
|
Accounts receivable | $11,300 |
-
|
Office supplies | $1,500 |
-
|
Prepaid rent | $48,000 |
-
|
Office building | $80,000 |
-
|
Accounts payable |
-
| $1,500 |
Unearned fees |
-
| $4,000 |
Capital stock |
-
| $150,000 |
Dividends | $1,500 |
-
|
Fees earned |
-
| $27,300 |
Wages expense | $7,000 |
-
|
Total | $182,800 | $182,800 |