Documente Academic
Documente Profesional
Documente Cultură
Solution
Journal
No 1
Date
Description
2010
31 Insurance expense
Prepaid Insurance
31 Depreciation expense
Accumulated Depreciation- Office Equipment
31 Wages expense
Wages Payable
31 Accounts Receivable
Fees Earned
31 Unearned Fees
Fees Earned
No. 2
Harbor Realty
Adjusted Trial Balance
Juli 31, 2010
Cash
Accounts Receivable .
Supplies.
Prepaid Insurance .
Office Equipment ..
Accumulated Depreciation-Office Equipment ..
Account Payable .
Journal
Description
Post
Ref.
Debit
Supplies expense
Supplies
Supplies used ($1.270 -$380)
890
Insurance expense
Prepaid Insurance
Insurance expired.
315
Depreciation expense
Accumulated Depreciation- Office Equipment
Depreciation expense.
Wages expense
Wages Payable
Accrued wages
4,950
440
Accounts Receivable
Fees Earned
Accrued fees
1,000
Unearned Fees
Fees Earned
Fees Earned ($1.250-$750)
500
Harbor Realty
Adjusted Trial Balance
Juli 31, 2010
.
able ....
...
ce ...
nt ....
preciation-Office Equipment ..
e .
Debit
Balance
3,425
8,000
380
305
51,650
......
...
ital ..
wing ..
.....
..
pense ...
..
e ..
e .
nse ..
xpense ..
5,200
22,855
4,950
4,200
2,715
890
315
1,505
106,390
Credit
890
315
4,950
440
1,000
500
Credit
Balance
3,425
8,000
380
305
51,650
14,650
925
14,650
925
440
750
29,000
440
750
29,000
5,200
60,625
106,390
60,625
22,855
4,950
4,200
2,715
890
315
1,505
106,390
106,390
Journal
No 1
Date
Description
2010
31 Insurance expense
Prepaid Insurance
31 Depreciation expense
Accumulated Depreciation- Office Equipment
31 Wages expense
Wages Payable
31 Accounts Receivable
Fees Earned
31 Unearned Fees
Fees Earned
No. 2
Harbor Realty
Adjusted Trial Balance
Juli 31, 2010
Cash
Accounts Receivable .
Supplies.
Prepaid Insurance .
Office Equipment ..
Accumulated Depreciation-Office Equipment ..
Account Payable .
Journal
Description
Post
Ref.
Debit
Supplies expense
Supplies
Supplies used ($1.270 -$380)
890
Insurance expense
Prepaid Insurance
Insurance expired.
315
Depreciation expense
Accumulated Depreciation- Office Equipment
Depreciation expense.
Wages expense
Wages Payable
Accrued wages
4,950
440
Accounts Receivable
Fees Earned
Accrued fees
1,000
Unearned Fees
Fees Earned
Fees Earned ($1.250-$750)
500
Harbor Realty
Adjusted Trial Balance
Juli 31, 2010
.
able ....
...
ce ...
nt ....
preciation-Office Equipment ..
e .
Debit
Balance
3,425
8,000
380
305
51,650
......
...
ital ..
wing ..
.....
..
pense ...
..
e ..
e .
nse ..
xpense ..
5,200
22,855
4,950
4,200
2,715
890
315
1,505
106,390
Credit
890
315
4,950
440
1,000
500
Credit
Balance
14,650
925
440
750
29,000
60,625
106,390