1. Record the following transactions in the general journal. Use ONLY these account titles: Cash; Accounts Receivable; Supplies; Equipment; Accounts Payable; YOUR NAME, Capital; YOUR NAME, Drawing; Service Revenue; Rent Expense; Supplies Expense; Utilities Expense. You may not need to use all of the accounts. Be sure to follow the proper format as outlined in your textbook.

3/1/07 Invested $20,000 in cash and $5,000 of equipment in the business.

3/5/07 Purchased equipment on account, $1,200.

3/7/07 Purchased supplies on account, $500.

3/10/07 Purchased supplies with cash, $1,000.

3/13/07 Received cash for services provided to clients, $2,500.

3/15/07 Paid rent, $850.

3/20/07 Billed clients for services performed, $850.

3/25/07 Paid for equipment purchased on 3/5/07.

3/28/07 Received payment for services performed on 3/20/07.

3/31/07 Withdrew cash for personal use, $3,000.

2. After recording the transactions listed above, post to the general ledger.

3. Prepare a trial balance for the month ended March 31, 2007.

3/1 Cash 20,000
Equipment 5,000
Your Name Capital 25,000
3/5 Equipment 1,200
Accounts Payable 1,200
3/7 Supplies 500
Accounts Payable 500
3/10 Supplies 1,000
Cash 1,000
3/13 Cash 2,500
Service Revenue 2,500
3/15 REnt Epxense 850
Cash 850
3/20 Accounts Recievable 850
Service Revenue 850
3/25 Accounts Payable 1,200
Cash 1,200
3/28 Cash 850
Accounts Recievable 850
3/31 Your Name, Drawing 3,000
Cash 3,000
FOr the general ledger separate the accounts titles and figure balances either debit or credit
Here is how the Trail Balance should look
Cash xx
A/R XX
Equip. XX
Supp. Xx
A/P xx
Serv. Rev. xx
Rent Exp XX
U name Cap XX
" " Draw XX
TOtals XX XX
The Left should then equal the right at $28,850.00 if there is nothing else in the general ledger already as far as prior balances.

Sigh. This is third time in like 15 minutes.

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