PB–29B, cont.
Requirements 1 and 5, cont.
Retained Earnings No. 314
Date
Post.
Ref. Debit Credit
Balance
Debit Credit
Bal. 6,600
PB–29B, cont.
Requirements 1 and 5, cont.
Cost of Goods Sold No. 511
Date
Post.
Ref. Debit Credit
Balance
Debit Credit
Bal. 2,100
Mar. 31 S.8 4,850 6,950
31 CR.3 300 7,250
PB-29B, cont.
Requirements 2 and 4
Accounts Receivable—Arrundel Co.
Date
Post.
Ref. Debit Credit
Balance
Debit Credit
Bal. 1,900
Accounts Receivable—Common Co.
Date
Post.
Ref. Debit Credit
Balance
Debit Credit
Bal. 0
Mar. 9 S.8 5,700 5,700
19 CR.3 5,700 0
29 S.8 2,800 2,800
PB-29B, cont.
Requirements 2 and 4, cont.
Accounts Payable—Young Co.
Date
Post.
Ref. Debit Credit
Balance
Debit Credit
Bal. 900
PB–29B, cont.
Requirements 3, 4, 5 and 6
PB–29B, cont.
Requirements 3, 4, 5 and 6, cont.
Cash Receipts Journal Page 3
Date Account Credited
Post.
Ref.
Cash
DR
Accounts
Receivabl
e
CR
Sales
Revenue
CR
Other
Accounts
CR
Cost of
Goods Sold
DR
Merchandise
Inventory
CR
PB–29B, cont.
Requirements 3, 4, 5 and 6, cont.
PB–29B, cont.
Requirements 3, 4, 5 and 6, cont.
Cash Payments Journal Page 9
Date
Ck.
No. Account Debited
Post.
Ref.
Other
Accounts
DR
Accounts
Payable
DR
Merchandise
Inventory
CR
Cash
CR
2018
PB–29B, cont.
Requirements 3, 4, 5 and 6, cont.
General Journal Page 4
Date Accounts and Explanation
Post.
Ref.
Debit Credit
Requirement 6
ATLANTA COMPUTER SECURITY
Trial Balance
March 31, 2018
Acct. No. Account Name Debit Credit
PB–29B, cont.
Requirement 6, cont.
