[sx1982]

I got the t-accounts started on paper but my trial balance doesn't match on the Debit or Credit side? Are my balances in the t accounts correct?

A. Cash Debit 5000
Equipment, Truck Debit 10,000
Owners Cap Credit 15,000

B. Supplies Debit 200
Cash Credit 200

C. Prepaid Ins Debit 600
Cash Credit 600

D. A/R Debit 700
Service Revenue Credit 700

E. Accts Receivables Debit 2,000
Service Revenue Credit 2,000

F. Salary Expense Debit 800
Cash Credit 800

G. Cash Debit 900
Service Revenue Credit 900

H. Cash Debit 500
Unearned Service Revenue Credit 500

I. Cash Debit 2000
Accts Receivables Credit 2000

J. Fuel Expense Debit 100
Accts Payable Credit 100

K. Accts Receivables Debit 800
Service Revenue Credit 800

L. Rent Expense Debit 500
Cash Credit 500

M. Accts Payable Debit 100
Cash Credit 100

N. Owner Withdraw Debit 1900
Cash Credit 1900

O. Salary Expense Debit 800
Salary Payable Credit 800

P Depreciation Expense Debit 50
Accumulation Depreciation Credit 50

Q. Insurance Expense Debit 150
Prepaid Insurance Credit 150

R. Supplies Expense Debit 100
Supplies Credit 100

S. Unearned Service Revenue Debit 400
Service Revenue Credit 400



T Accounts

Permanent Accts:
Cash - Debit: a/500, h/500, g/900, I/200 - Credit: b/200, c/600, f/800, L/500, m/100, n/100
Accts Receivables - debit: k/800, e/2000, d/700 - Credit I/2000
Supplies - Debit: b/200 - Credit r/100
Prepaid Insurance - Debit: c/600 - Credit Q/150
Delivery Truck - Debit: a/10,000
Accumulative Depreciation - Credit: p/50
Accts Payable - Debit(-): j/100, Credit( ): m/100
Salary Payable - Debit: 0 - Credit: 800
Unearned Service Revenue - Debit; s/400, Credit: h/500
Dwyer, Capital - Debit: 0 - Credit: a/15,000, n/1900

Temporary Accts:
Dwyer, Withdraws - Debit: n/1900 - Credit: 0
Income Summary - debit: 0 - Credit: 0
Service Revenue - Debit: s/400, d/700 - Credit: g/900, k/800, 2000/e, s/400
Salary Expense - Debit: f/800, o/800 - Credit: 0
Depreciation Expense - debit: p/50 - Credit; 0
Insurance Expense - debit: q/150 - Credit: 0
Fuel Expense - Debit: j/100 - Credit: 0
Rent Expense - Debit: L/500 - Credit: 0
Supplies Expense: Debit: r/100, Credit: 0