General Journal Page 1

Date Account Titles and Explanation Ref Debit Credit

2016 1 Cash 101 25.000
June Share Capital Ordinary 311 25.000
1 Truck 157 14.000
Cash 101 6.000
Accounts Payable 201 8.000
3 Supplies 126 2.200
Accounts Payable 201 2.200
5 Prepaid Insurance 130 2.000
Cash 101 2.000
12 Accounts Receivable 102 6.100
Service Revenue 400 6.100
18 Accounts Payable – Truck 201 1.800
Accounts Payable –Supplies 201 1.700
Cash 101 3.500
20 Salaries and Wages Expense 726 4.800
Cash 101 4.800
21 Cash 101 4.800
Accounts Receivable 102 4.800
25 Accounts Receivable 102 10.000
Service Revenue 400 10.000
31 Fuel oil Expense 633 450
Cash 101 450
31 Dividen 332 1.400
Cash 101 1.400
Total $ 47.800 $ 47.800

General Ledger ($)

Account: Cash Account No. 101

Date Item Ref Debit Credit Balance
Debit Credit
1 J1 25.000 25.000
1 J1 6.000 19.000
5 J1 2.000 17.000
18 J1 3.500 13.500
20 J1 4.800 8.700
21 J1 4.800 13.500
31 J1 450 13.050
31 J1 1.400 11.650
Account: Accounts Receivable Account No. 102
Date Item Ref Debit Credit Balance
Debit Credit
12 J1 6.100 6.100
21 J1 4.800 1.300
25 J1 10.000 11.300

Account: Supplies Account No. 126

Date Item Ref Debit Credit Balance
Debit Credit
3 J1 2.200 2.200

Account: Prepaid Insurance Account No. 130

Date Item Ref Debit Credit Balance
Debit Credit
5 J1 2.000 2.000

Account: Truck Account No. 157

Date Item Ref Debit Credit Balance
Debit Credit
1 J1 14.000 14.000

Account: Accounts Payable Account No. 201

Date Item Ref Debit Credit Balance
Debit Credit
1 J1 8.000 8.000
3 J1 2.200 10.200
18 J1 1.800 8.400
18 J1 1.700 6.700

Account: Share Capital Ordinary Account No. 311

Date Item Ref Debit Credit Balance
Debit Credit
1 J1 25.000 25.000

Account: Dividen Account No. 332

Date Item Ref Debit Credit Balance
Debit Credit
31 J1 1.400 1.400
Account: Service Revenue Account No. 400
Date Item Ref Debit Credit Balance
Debit Credit
12 J1 6.100 6.100
25 J1 10.000 16.100

Account: Fuel oil Expense Account No. 633

Date Item Ref Debit Credit Balance
Debit Credit
31 J1 450 450

Account: Salaries and Wages Expense Account No. 726

Date Item Ref Debit Credit Balance
Debit Credit
20 J1 4.800 4.800

(a) Neraca saldo

Mary’s Maid Cleaning Service
Unadjusted Trial Balance
June 31, 2016
Cash ................................................................................ 11.650
Accounts Receivable....................................................... 11.300
Supplies ........................................................................... 2.200
Prepaid Insurance ............................................................ 2.000
Equipment ....................................................................... 14.000
Accounts Payable ............................................................ 6.700
Share Capital Ordinary ................................................... 25.000
Dividen............................................................................ 1.400
Service Revenue ............................................................. 16.100
Fuel Oil Expense ............................................................. 450
Salaries and Wages Expense .......................................... 4.800
$ 47.800 $ 47.800