May 1 Balance √515
3 …………………………… P30 – 340 855
Tri Cities Supplies
Post.
Item Ref. Debit Credit Balance
Wendell Co.
Post.
Item Ref. Debit Credit Balance
May 1 …………………………… P30 – 3,240 3,240
2016
2016
Date
2016
Date
Score:
Key Code:
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading, enter a zero or select N/A in cells you would otherwise leave blank.
Although subsidiary ledger accounts are not provided, assume postings are made and enter the appropriate reference.
2. and 4.
Page 37
Post. Maint. Supplies Office Supplies Post.
Account Credited Ref. Debit Debit Other Accounts Debit Ref. Amount
Dec.
31 Totals
Page 31
Post. Accts. Receivable Cash
Account Credited Ref. Credit Debit
Dec.
31 Totals
Inv. Post.
No. Account Debited Ref.
Dec. 940
941
942
943
944
31 Total
Page 34
Ck. Post. Accts. Payable Cash
No. Account Debited Ref. Debit Credit
Dec. 610
611
612
613
614
615
616
617
618
619
620
621
622
31 Totals
Page 1
Post.
Ref. Debit Credit
Dec.
1., 3., and 4.
Cash 11
Post.
Item Ref. Debit Credit Debit Credit
Description
Date
2016
Date
JOURNAL
CCCCCCCCCASH PAYMENTS JOURNAL
Other Accts.
Debit
Date
2016
0%
[Key code here]
Instructions
Answers are entered in the cells with gray backgrounds.
2016
CCCCCCCCCASH RECEIPTS JOURNAL
Other Accts.
Credit
Cells with non-gray backgrounds are protected and cannot be edited.
PURCHASES JOURNAL
Accts. Payable
Credit
Date
2016
Problem 5-5A
Name:
Section:
Date
Fees Earned Cr.
REVENUE JOURNAL
Page 35
2016
Accts. Rec. Dr.
Date
GENERAL LEDGER
Balance
Dec. 1 Balance √160,900
……………………………
……………………………
Accounts Receivable 12
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √14,050
……………………………
……………………………
Maintenance Supplies 14
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √10,850
……………………………
……………………………
Office Supplies
15
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √4,900
……………………………
……………………………
Office Equipment 16
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √28,500
……………………………
Accumuluated Depreciation – Office Equipment 17
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 6,900
Vehicles
18
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √95,900
……………………………
……………………………
Accumuluated Depreciation – Vehicles 19
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 14,700
Accounts Payable 21
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √4,250
……………………………
……………………………
S. Holmes, Capital 31
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 289,250
S. Holmes, Drawing 32
Post.
Item Ref. Debit Credit Debit Credit
Dec.
Fees Earned 41
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
2016
Balance
2016
Balance
Date
Date
2016
Balance
Date
Date
2016
Balance
Date
2016
Balance
Date
2016
Balance
Date
2016
Balance
Date
2016
Balance
Date
2016
Balance
2016
Balance
Date
2016
Balance
Date
2016
……………………………
……………………………
Driver Salaries Expense 51
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Maintenance Supplies Expense 52
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Fuel Expense
53
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Office Salaries Expense 61
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Rent Expense
62
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Advertising Expense 63
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
Miscellaneous Administrative Expense 64
Post.
Item Ref. Debit Credit Debit Credit
Dec. ……………………………
5.
Debit Credit
Balances Balances
Cash
Accounts Receivable
Maintenance Supplies
Office Supplies
Office Equipment
Accumulated Depreciation – Office Equipment
Vehicles
Accumulated Depreciation – Vehicles
Accounts Payable
S. Holmes, Capital
S. Holmes, Drawing
Fees Earned
Driver Salaries Expense
Maintenance Supplies Expense
Fuel Expense
Office Salaries Expense
Rent Expense
Advertising Expense
Miscellaneous Administrative Expense
Totals
Balance
Date
2016
Balance
Date
2016
Balance
Date
2016
Balance
Date
December 31, 2016
2016
Balance
Date
2016
Balance
Date
2016
Balance
Date
2016
REVERE COURIER COMPANY
Unadjusted Trial Balance
Scoring:
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading, enter a zero or select N/A in cells you would otherwise leave blank.
Although subsidiary ledger accounts are not provided, assume postings are made and enter the appropriate reference.
2. and 4.
Page 37
Post. Maint. Supplies Office Supplies Post.
Account Credited Ref. Debit Debit Other Accounts Debit Ref. Amount
Dec. 5 Boston Transportation √– – Vehicles 18 39,500
6 Austin Computer Co. √– – Office Equipment 16 4,800
Page 31
Post. Accts. Receivable Cash
Account Credited Ref. Credit Debit
Dec. 3 Trimble Co. √5,100 5,100
10 Sing Co. √4,850 4,850
12 Capps Co. √1,980 1,980
16 Fees Earned 41 – 21,700
25 Trimble Co. √4,100 4,100
31 Fees Earned 41 – 19,700
21,700
–
–
19,700
Inv. Post.
No. Account Debited Ref.
Dec. 2 940 Capps Co. √
6 941 Dawar Co. √
10 942 Joy Co. √
24 943 Sing Co. √
25 944 Dawar Co. √
6,400
5,680
2,140
5,720
Page 34
Ck. Post. Accts. Payable Cash
No. Account Debited Ref. Debit Credit
2016
4,500
10 612 Office To Go Inc. √360 360
11 613 Essential Supply Co. √3,240 3,240
11 614 Porter Co. √650 650
13 615 Boston Transportation √39,500 39,500
16 616 Vehicles 18 – 40,900
17 617 Misc. Admin. Expense 64 – 600
20 618 Advertising Expense 63 – 1,990
24 619 S. Holmes, Drawing 32 – 3,200
3,200
1,990
40,900
26 620 Austin Computer Co. √4,800 4,800
30 621 Driver Salaries Expense 51 – 16,900
Office Salaries Expense 61 – 7,600
31 622 Office Supplies 15 – 310
Page 1
Post.
Ref. Debit Credit
Dec. 20 52 3,600
14 3,600
1., 3., and 4.
Cash 11
Post.
Item Ref. Debit Credit Debit Credit
Accts. Payable
Credit
Date
39,500
4,800
CCCCCCCCCASH RECEIPTS JOURNAL
–
2016
–
Maintenance Supplies Expense
Maintenance Supplies
GENERAL LEDGER
Date
Description
JOURNAL
–
–
16,900
7,600
–
CCCCCCCCCASH PAYMENTS JOURNAL
Other Accts.
Debit
Date
2016
1,980
Accts. Rec. Dr.
Fees Earned Cr.
Date
–
–
Page 35
Instructions
Answers are entered in the cells with gray backgrounds.
Cells with non-gray backgrounds are protected and cannot be edited.
REVENUE JOURNAL
Date
2016
PURCHASES JOURNAL
Other Accts.
Credit
Problem 5-5A
Name:
Solution
Section:
ON
2016
Date
2016
Balance
18 Essential Supply Co. √1,750 – N/A – –
19 McClain Co. √1,500 325 N/A – –
23 Office To Go Inc. √– 440 N/A – –
1,825
1,750
Accounts Receivable 12
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √14,050
31 …………………………… R35 21,920 – 35,970 –
31 …………………………… CR31 – 16,030 19,940 –
Maintenance Supplies 14
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √10,850
20 …………………………… J1 – 3,600 7,250 –
31 …………………………… P37 3,250 – 10,500 –
Office Supplies
15
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √4,900
31 …………………………… P37 310 – 5,210 –
31 …………………………… CP34 765 – 5,975 –
Office Equipment 16
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √28,500
6 …………………………… P37 4,800 – 33,300 –
Accumuluated Depreciation – Office Equipment 17
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 6,900
Vehicles
18
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √95,900
5 …………………………… P37 39,500 – 135,400 –
16 …………………………… CP34 40,900 – 176,300 –
Accumuluated Depreciation – Vehicles 19
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 14,700
Accounts Payable 21
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √4,250
31 …………………………… P37 – 48,315 – 52,565
31 …………………………… CP34 48,550 – – 4,015
S. Holmes, Capital 31
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 Balance √……………. ……………. ……………. 289,250
S. Holmes, Drawing 32
Post.
Item Ref. Debit Credit Debit Credit
Dec. 24 …………………………… CP34 3,200 – 3,200 –
Fees Earned 41
Post.
Item Ref. Debit Credit Debit Credit
Dec. 16 …………………………… CR31 – 21,700 – 21,700
31 …………………………… CR31 – 19,700 – 41,400
31 …………………………… R35 – 21,920 – 63,320
2016
Balance
Balance
Balance
Date
2016
2016
Balance
Date
2016
2016
Date
2016
Balance
Date
2016
Balance
Date
2016
Balance
Date
Date
Balance
Date
2016
Balance
Date
Date
2016
Balance
Date
2016
Balance
Dec. 1 Balance √160,900
31 …………………………… CR31 57,430 – 218,330 –
31 …………………………… CP34 – 125,350 92,980 –
Driver Salaries Expense 51
Post.
Item Ref. Debit Credit Debit Credit
Dec. 30 …………………………… CP34 16,900 – 16,900 –
Maintenance Supplies Expense 52
Post.
Item Ref. Debit Credit Debit Credit
Dec. 20 …………………………… J1 3,600 – 3,600 –
Fuel Expense
53
Post.
Item Ref. Debit Credit Debit Credit
Office Salaries Expense 61
Post.
Item Ref. Debit Credit Debit Credit
Dec. 30 …………………………… CP34 7,600 – 7,600 –
Rent Expense
62
Post.
Item Ref. Debit Credit Debit Credit
Dec. 1 …………………………… CP34 4,500 – 4,500 –
Advertising Expense 63
Post.
Item Ref. Debit Credit Debit Credit
Dec. 20 …………………………… CP34 1,990 – 1,990 –
Miscellaneous Administrative Expense 64
Post.
Item Ref. Debit Credit Debit Credit
Dec. 17 …………………………… CP34 600 – 600 –
2016
5.
Debit Credit
Balances Balances
Cash 92,980 –
Accounts Receivable 19,940 –
Maintenance Supplies 10,500 –
Office Supplies 5,975 –
Office Equipment 33,300 –
Accumulated Depreciation – Office Equipment – 6,900
Vehicles 176,300 –
Accumulated Depreciation – Vehicles – 14,700
Accounts Payable – 4,015
S. Holmes, Capital – 289,250
S. Holmes, Drawing 3,200 –
Fees Earned – 63,320
Driver Salaries Expense 16,900 –
Fuel Expense 800 –
Office Salaries Expense 7,600 –
Rent Expense 4,500 –
Advertising Expense 1,990 –
Miscellaneous Administrative Expense 600 –
Balance
Balance
Date
2016
Balance
Date
2016
Balance
Date
Balance
Balance
Date
2016
Balance
Date
2016
December 31, 2016
Date
REVERE COURIER COMPANY
Unadjusted Trial Balance
Date
2016
Dec. 9 …………………………… CP34 800 – 800 –
2016
Score:
Key Code:
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading, enter a zero or select N/A in cells you would otherwise leave blank.
Although subsidiary ledger accounts are not provided, assume postings are made and enter the appropriate reference.
2. and 4.
Page 37
Post. Maint. Supplies Office Supplies Post.
Account Credited Ref. Debit Debit Other Accounts Debit Ref. Amount
Mar.
31 Totals
Page 31
Post. Accts. Receivable Cash
Account Credited Ref. Credit Debit
Mar.
31 Totals
Inv. Post.
No. Account Debited Ref.
Mar. 91
92
93
94
95
31 Total
Page 34
Ck. Post. Accts. Payable Cash
No. Account Debited Ref. Debit Credit
Mar. 205
206
207
208
209
210
211
212
213
214
215
216
217
218
31 Totals
Page 1
Post.
Ref. Debit Credit
Mar.
1., 3., and 4.
2016
Description
Date
Other Accts.
Debit
Date
Answers are entered in the cells with gray backgrounds.
Date
2016
Cells with non-gray backgrounds are protected and cannot be edited.
PURCHASES JOURNAL
Accts. Payable
Credit
0%
[Key code here]
Instructions
REVENUE JOURNAL
Page 35
Problem 5-5B
Name:
Section:
2016
CCCCCCCCCASH RECEIPTS JOURNAL
Other Accts.
Credit
Date
CCCCCCCCCASH PAYMENTS JOURNAL
Accts. Rec. Dr.
Date
Fees Earned Cr.
2016
JOURNAL
2016
Cash 11
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √65,200
……………………………
……………………………
Accounts Receivable 12
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √31,950
……………………………
……………………………
Maintenance Supplies 14
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √7,240
……………………………
……………………………
Office Supplies
15
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √3,690
……………………………
……………………………
Office Equipment 16
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √17,300
……………………………
Accumuluated Depreciation – Office Equipment 17
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √……………. ……………. ……………. 4,250
Vehicles
18
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √62,400
……………………………
……………………………
Accumuluated Depreciation – Vehicles 19
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √……………. ……………. ……………. 17,800
Accounts Payable 21
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √2,755
……………………………
……………………………
J. Wu, Capital
31
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √……………. ……………. ……………. 162,975
J. Wu, Drawing
32
Post.
Item Ref. Debit Credit Debit Credit
Mar.
Fees Earned 41
Balance
Date
2016
Balance
Date
2016
Balance
2016
Balance
Date
2016
Date
2016
Balance
Date
Balance
Date
2016
Balance
Date
2016
Balance
Balance
Date
2016
Date
2016
Balance
Date
2016
GENERAL LEDGER
Balance
Date
2016
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
……………………………
……………………………
Rent Revenue
42
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Driver Salaries Expense 51
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Maintenance Supplies Expense 52
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Fuel Expense
53
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Office Salaries Expense 61
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Rent Expense
62
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Advertising Expense 63
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
Miscellaneous Administrative Expense 64
Post.
Item Ref. Debit Credit Debit Credit
Mar. ……………………………
5.
Debit Credit
Balances Balances
Cash
Accounts Receivable
Maintenance Supplies
Office Supplies
Office Equipment
Accumulated Depreciation – Office Equipment
Vehicles
Accumulated Depreciation – Vehicles
Accounts Payable
J. Wu, Capital
J. Wu, Drawing
Fees Earned
Rent Revenue
Driver Salaries Expense
Maintenance Supplies Expense
Fuel Expense
Office Salaries Expense
Rent Expense
Advertising Expense
2016
Balance
Date
2016
2016
Balance
Date
2016
Balance
March 31, 2016
Date
2016
AM EXPRESS COMPANY
Unadjusted Trial Balance
Date
2016
Balance
Date
Balance
Date
2016
Balance
Balance
Date
2016
Balance
Date
2016
Balance
Date
Miscellaneous Administrative Expense
Totals
Scoring:
An asterisk (*) will appear to the right of an incorrect entry.
For correct grading, enter a zero or select N/A in cells you would otherwise leave blank.
Although subsidiary ledger accounts are not provided, assume postings are made and enter the appropriate reference.
2. and 4.
Page 37
Post. Maint. Supplies Office Supplies Post.
Account Credited Ref. Debit Debit Other Accounts Debit Ref. Amount
Mar. 2 McIntyre Sales Co. √– – Vehicles 18 26,900
3 Office Mate Inc. √– – Office Equipment 16 1,570
Page 31
Post. Accts. Receivable Cash
Account Credited Ref. Credit Debit
26,800
900
–
29,400
Mar. 6 Chavez Co. √7,950 7,950
10 Sajeev Co. √10,000 10,000
12 Ellis Co. √7,000 7,000
(12) (11)
Inv. Post.
9,200
6,300
7,200
No. Account Debited Ref.
Mar. 5 91 Ellis Co. √
7 92 Trent Co. √
Page 34
Ck. Post. Accts. Payable Cash
–
–
–
33,300
21,200
600
(√)
No. Account Debited Ref. Debit Credit
Mar. 1 205 Rent Expense 62 – 2,450
9 206 Fuel Expense 53 – 820
10 207 Office City √450 450
17 212 Misc. Admin. Expense 64 – 4,680
20 213 Advertising Expense 63 – 8,590
26 214 Office Mate Inc. √1,570 1,570
27 215 J. Wu, Drawing 32 – 4,000
Page 1
Post.
Ref. Debit Credit
Mar. 20 52 4,400
1., 3., and 4.
GENERAL LEDGER
4,000
2016
CCCCCCCCCASH PAYMENTS JOURNAL
Other Accts.
Debit
Date
–
4,680
8,590
ON
Instructions
9,840
2016
2,450
820
–
Cells with non-gray backgrounds are protected and cannot be edited.
7,000
REVENUE JOURNAL
Accts. Rec. Dr.
Date
Date
PURCHASES JOURNAL
Page 35
Fees Earned Cr.
Maintenance Supplies Expense
Problem 5-5B
Name:
Solution
Section:
2016
Answers are entered in the cells with gray backgrounds.
–
26,900
1,570
Date
Description
JOURNAL
2016
(√)
CCCCCCCCCASH RECEIPTS JOURNAL
–
–
2016
Accts. Payable
Credit
Other Accts.
Credit
Date
2,430
4,140
990
Cash 11
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √65,200
Accounts Receivable 12
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √31,950
Maintenance Supplies 14
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √7,240
Office Supplies
15
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √3,690
Office Equipment 16
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √17,300
Accumuluated Depreciation – Office Equipment 17
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √……………. ……………. ……………. 4,250
Vehicles
18
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √62,400
Accumuluated Depreciation – Vehicles 19
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √……………. ……………. ……………. 17,800
Accounts Payable 21
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √2,755
J. Wu, Capital
31
Post.
Item Ref. Debit Credit Debit Credit
Mar. 1 Balance √……………. ……………. ……………. 162,975
2016
J. Wu, Drawing
32
Post.
Item Ref. Debit Credit Debit Credit
Mar. 27 …………………………… CP34 4,000 – 4,000 –
Fees Earned 41
Post.
Balance
Balance
Date
2016
Date
2016
Balance
Date
Balance
Date
Balance
Balance
Date
2016
Balance
Date
2016
Date
2016
2016
Balance
Balance
Date
2016
Balance
Date
2016
Date
Balance
Date
2016
2016
Balance
Item Ref. Debit Credit Debit Credit
Mar. 16 …………………………… CR31 – 26,800 – 26,800
Rent Revenue
42
Post.
Item Ref. Debit Credit Debit Credit
Driver Salaries Expense 51
Post.
2016
Item Ref. Debit Credit Debit Credit
Maintenance Supplies Expense 52
Post.
Item Ref. Debit Credit Debit Credit
Mar. 20 …………………………… J1 4,400 – 4,400 –
Fuel Expense
53
Post.
2016
Item Ref. Debit Credit Debit Credit
Office Salaries Expense 61
Post.
Item Ref. Debit Credit Debit Credit
Mar. 31 …………………………… CP34 21,200 – 21,200 –
Rent Expense
62
Post.
Post.
Post.
Date
2016
Balance
Date
2016
Balance
Item Ref. Debit Credit Debit Credit
5.
Debit Credit
Balances Balances
Cash 25,885 –
Accounts Receivable 32,540 –
Maintenance Supplies 7,910 –
Accounts Payable – 7,560
J. Wu, Capital – 162,975
J. Wu, Drawing 4,000 –
Fees Earned – 95,740
Rent Revenue – 900
Driver Salaries Expense 33,300 –
March 31, 2016
AM EXPRESS COMPANY
Unadjusted Trial Balance
Date
2016
Date
Balance
Date
Date
2016
Balance
Balance
Balance
Date
2016
Balance
Balance
Date
2016
Date
2016