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Part 3
HV Consulting
Trial Balance
30-Sep
Debit Credit
Cash $12,665
Accounts receivable 2,250
Office supplies 2,000
Office equipment 50,900
Title: Problem 2-1B
QA_Ori:
Part 1
a. Cash 101 65,000
Office Equipment 163 5,750
Owner invested cash and equipment.
b. Land 172 22,000
c. Building 170 34,500
d. Prepaid Insurance 108 5,000
e. Cash 101 4,600
f. Computer Equipment 164 4,500
g. Accounts Receivable 106 4,250
h. Office Equipment 163 950
i. Accounts Receivable 106 10,200
j. Computer Rental Expense 602 580
k. Cash 101 5,100
l. Wages Expense 601 1,800
m. Accounts Payable 201 950
n. Repairs Expense 604 608
o. B. Grechus, Withdrawals 302 6,230
p. Wages Expense 601 1,800
q. Advertising Expense 603 750
Part 2
Cash No. 101 Accounts Payable No. 201
Date PR Debit Credit Balance Date PR Debit Credit Balance
(a) 65,000 65,000 (h) 950 950
(b) 5,000 60,000 (j) 580 1,530
(c) 34,500 25,500 (m) 950 580
Accounts Receivable No. 106 B. Grechus, Withdrawals No. 302
Date PR Debit Credit Balance Date PR Debit Credit Balance
(g) 4,250 4,250 (o) 6,230 6,230
Date PR Debit Credit Balance
Prepaid Insurance No. 108 (e) 4,600 4,600
Date PR Debit Credit Balance (g) 4,250 8,850
(d) 5,000 5,000 (i) 10,200 19,050
Office Equipment No. 163 Wages Expense No. 601
Date PR Debit Credit Balance Date PR Debit Credit Balance
Computer Equipment No. 164 Computer Rental Expense No. 602
Date PR Debit Credit Balance Date PR Debit Credit Balance
(a) 30,000 30,000 (j) 580 580
(f) 4,500 34,500
Building No. 170 Advertising Expense No. 603
Date PR Debit Credit Balance Date PR Debit Credit Balance
Land No. 172 Repairs Expense No. 604
Date PR Debit Credit Balance Date PR Debit Credit Balance
Part 3
SOFTWORKS
Trial Balance
30-Apr
Debit Credit
Cash $17,262
Accounts receivable 9,350
Prepaid insurance 5,000
Office equipment 6,700
Title: Problem 2-2B
QA_Ori:
1-Nov Cash 101
30,00
0
Office Equipment 163
15,00
0
M. Zucker, Capital 301
45,00
0
Owner invested cash and equipment.
Cash 101 5,300
Owner withdrew cash for personal
use.
Part 2
Cash Acct. No. 101
Date Explanation PR Debit Credit Balance
Nov. 1 G1 30,000 30,000
2 G1 4,500 25,500
8 G1 3,400 28,900
Accounts Receivable Acct. No. 106
Date Explanation PR Debit Credit Balance
Nov. 12 G1 10,200 10,200
Office Supplies Acct. No. 124
Date Explanation PR Debit Credit Balance
Prepaid Insurance Acct. No. 128
Date Explanation PR Debit Credit Balance
Prepaid Rent Acct. No. 131
Date Explanation PR Debit Credit Balance
Office Equipment Acct. No. 163
Date Explanation PR Debit Credit Balance
Accounts Payable Acct. No. 201
Date Explanation PR Debit Credit Balance
M. Zucker, Capital Acct. No. 301
Date Explanation PR Debit Credit Balance
Nov. 1 G1 45,000 45,000
M. Zucker, Withdrawals Acct. No. 302
Date Explanation PR Debit Credit Balance
Nov. 28 G1 5,300 5,300
Services Revenue Acct. No. 403
Date Explanation PR Debit Credit Balance
Utilities Expense Acct. No. 690
Date Explanation PR Debit Credit Balance
Nov. 30 G1 831 831
Part 3
ZUCKER MANAGEMENT SERVICES
Trial Balance
30-Nov
Debit Credit
Cash $23,069
Accounts receivable 6,750
Office supplies 849
Title: Problem 2-3B
QA_Ori:
Part 1
1-Sep Cash 101 38,000
2-Sep Prepaid Rent 131 9,000
4-Sep Office Equipment 163 8,000
8-Sep Cash 101 3,280
Service Fees Earned 401 3,280
Received cash for services.
13-Sep Accounts Payable 201 10,400
19-Sep Prepaid Insurance 128 1,900
22-Sep Cash 101 7,700
24-Sep Accounts Receivable 106 2,100
Owner withdrew cash for personal use.
29-Sep Office Supplies 124 550
30-Sep Utilities Expense 690 860
Part 2 Cash Acct. No. 101
Date Explanation PR Debit Credit Balance
Sept. 1 G1 38,000 38,000
2 G1 9,000 29,000
Accounts Receivable Acct. No. 106
Date Explanation PR Debit Credit Balance
Sept. 12 G1 15,400 15,400
22 G1 7,700 7,700
24 G1 2,100 9,800
Office Supplies Acct. No. 124
Date Explanation PR Debit Credit Balance
Prepaid Insurance Acct. No. 128
Date Explanation PR Debit Credit Balance
Sept. 19 G1 1,900 1,900
Prepaid Rent Acct. No. 131
Date Explanation PR Debit Credit Balance
Sept. 2 G1 9,000 9,000
Office Equipment Acct. No. 163
Date Explanation PR Debit Credit Balance
Sept. 1 G1 15,000 15,000
4 G1 8,000 23,000
Service Fees Earned Acct. No. 401
Date Explanation PR Debit Credit Balance
Utilities Expense Acct. No. 690
Date Explanation PR Debit Credit Balance
Sept. 30 G1 860 860
HuMBLE Management Services
Trial Balance
30-Sep
Debit Credit
Cash $21,520
Accounts receivable 9,800
Office supplies 2,950
