Abbey Bookkeeping Service, Inc.
Trial Balance
Apr. 8, 2011

Account Titles Debit Credit
-------------------------------------------------------------------------
Cash 28,559.90
Accounts Receivable 1,625.00
Office Supplies 80.00
Office Equipment 2,380.10
Common Stock 30,000.00
Bookkeeping Fees Earned 1,625.00
Rent Expense 900.00
Miscellaneous Expense 120.00
---------- ----------
Total 32,645.00 32,645.00
========== ==========

Abbey Bookkeeping Service, Inc.
Ledger Card
Account: 101 Cash

Date Explanation Debit Credit Balance
Apr. 1 Beginning Balance 0.00
Apr. 1 30,000.00 30,000.00
Apr. 1 900.00 30,900.00
Apr. 3 60.00 30,960.00
Apr. 3 60.00 31,020.00
Apr. 5 690.10 30,329.90
Apr. 7 1,770.00 28,559.90


Abbey Bookkeeping Service, Inc.
Ledger Card
Account: 105 Accounts Receivable

Date Explanation Debit Credit Balance
Apr. 1 Beginning Balance 0.00
Apr. 7 2,400.00 2,400.00
Apr. 8 775.00 1,625.00










Abbey Bookkeeping Service, Inc.
Ledger Card
Account: 201 Accounts Payable

Date Explanation Debit Credit Balance
Apr. 1 Beginning Balance 0.00


Abbey Bookkeeping Service, Inc.
Ledger Card
Account: 401 Bookkeeping Fees Earned

Date Explanation Debit Credit Balance
Apr. 1 Beginning Balance 0.00
Apr. 7 2,400.00 2,400.00
Apr. 8 775.00 1,625.00








Date Accounts and Explanation PR Debit Credit
----------------------------------------------------------------------------------

Apr. 1 Cash 101 30,000.00
Common Stock 301 30,000.00

Apr. 1 Cash 101 900.00
Rent Expense 621 900.00

Apr. 3 Cash 101 60.00
Miscellaneous Expense 635 60.00

Apr. 3 Cash 101 60.00
Miscellaneous Expense 635 60.00

Apr. 5 Office Equipment 131 610.10
Office Supplies 127 80.00
Cash 101 690.10

Apr. 7 Accounts Receivable 105 2,400.00
Fees Earned 401 2,400.00

Apr. 7 Office Equipment 131 1,770.00
Cash 101 1,770.00

Apr. 8 Fees Earned 401 775.00
Accounts Receivable 105 775.00

I really don't have any idea what of this was part of the problem, or if any of this is your work. Did you do the journal entries and posting to the ledger accounts? If so, do you know already if it's correct? (Someone checked it, etc?)

The only question is see is about the cash balance. Things on the same side add. Things on opposite sides subtract. Cash is a debit account, so debits are going to add and credits are going to subtract. Just do the math.