FUTA TAX PAYABLE
ACCOUNT NO. 2060
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
0
Dec.
31
GJ6
1
2
18
1
2
18
Dec.
31
GJ6
1
2
18
0
SUTA TAX PAYABLE
ACCOUNT NO. 2070
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
0
Dec.
31
GJ6
5
0
75
5
0
75
Dec.
31
GJ6
5
0
75
0
FELDMAN, CAPITAL
ACCOUNT NO. 3000
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
12
2
8
2
00
FELDMAN, WITHDRAWALS
ACCOUNT NO. 3010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
9
1
5
00
SERVICE REVENUE
ACCOUNT NO. 4000
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
21
8
0
0
00
ADVERTISING EXPENSE
ACCOUNT NO. 5010
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
RENT EXPENSE
ACCOUNT NO. 5020
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
UTILITIES EXPENSE
ACCOUNT NO. 5030
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
ACCOUNT NO. 5040
Post
Nov.
Balance Forward
0
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
Balance Forward
5
INSURANCE EXPENSE
ACCOUNT NO. 5060
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
POSTAGE EXPENSE
ACCOUNT NO. 5070
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
4
0
00
Debit
Credit
Debit
Credit
Debit
Credit
Debit
Credit
Nov.
Balance Forward
5
WAGES EXPENSE
ACCOUNT NO. 5110
Date
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Nov.
30
Balance Forward
√
0
Dec.
7
GJ5
8
1
0
00
8
1
0
00
Dec.
14
GJ5
6
1
0
00
1
4
2
0
00
Dec.
21
GJ5
6
1
0
00
2
0
3
0
00
Dec.
31
GJ6
2
1
8
24
2
8
24
CONTINUING PROBLEM (CONTINUED)
Requirement 5
Copyright © 2016 Pearson Education, Inc.
8-45
CONTINUING PROBLEM (CONTINUED)
CONTINUING PROBLEM (CONTINUED)
Requirement 6
Copyright © 2016 Pearson Education, Inc.
8-47
CONTINUING PROBLEM (CONTINUED)