Score:
Key Code:
Enter the appropriate amounts/formulas in the answer cells, or select from the drop-down list.
In journal entries, dates will not be graded. In the general ledger accounts, only the final balance of the account
will be graded. An asterisk (*) will appear to the right of incorrect entries in outlined answer cells.
In the trial balance, enter a zero where you would otherwise leave an amount cell blank.
1.
Page 1
Post
Date Ref. Debit Credit
2014
Oct.
Page 2
Post
Date Ref. Debit Credit
2014
Oct.
Cells with non-gray backgrounds are protected and cannot be edited.
[Key code here]
Instructions
Answers are entered in the cells with gray backgrounds.
JOURNAL
Description
Problem 2-3B
Name:
Section:
Description
JOURNAL
0%
2.
Cash 11
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Accounts Receivable 12
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Supplies 13
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Prepaid Insurance 14
Post
Date Item Ref. Dr. Cr. Dr. Cr.
Balance
Balance
Balance
Balance
GENERAL LEDGER
2014
Oct.
Equipment 16
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Truck 18
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Notes Payable 21
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Accounts Payable 22
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Capital Stock 31
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Dividends 33
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Fees Earned 41
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Balance
Balance
Balance
Balance
Balance
Balance
Balance
Wages Expense 51
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Rent Expense 53
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Utilities Expense 54
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Truck Expense 55
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
Miscellaneous Expense 59
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct.
3.
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Truck
Notes Payable
Accounts Payable
Capital Stock
Dividends
Fees Earned
Wages Expense
Rent Expense
Utilities Expense
Truck Expense
Miscellaneous Expense
Balance
Balance
October 31, 2014
PIONEER DESIGNS
Unadjusted Trial Balance
Balance
Balance
Balance
4.
Score:
Key Code:
Enter the appropriate amounts/formulas in the answer cells, or select from the drop-down list.
In journal entries, dates will not be graded. In the general ledger accounts, only the final balance of the account
will be graded. An asterisk (*) will appear to the right of incorrect entries in outlined answer cells.
In the trial balance, enter a zero where you would otherwise leave an amount cell blank.
1.
Page 1
Post
Date Ref. Debit Credit
2014
Oct. 1 11 18,000
31 18,000
JOURNAL
Description
Cells with non-gray backgrounds are protected and cannot be edited.
ON
Instructions
Answers are entered in the cells with gray backgrounds.
Name:
Solution
Section:
Problem 2-3B
Cash
Capital Stock
Page 2
Post
Date Ref. Debit Credit
2014
Notes Payable
Fees Earned
Accounts Payable
Equipment
Truck
Supplies
Cash
Fees Earned
JOURNAL
Description
Accounts Payable
2. Cash 11
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 1 1 18,000 18,000
4 1 3,000 15,000
Accounts Receivable 12
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Balance
Prepaid Insurance 14
Post
GENERAL LEDGER
Balance
Balance
Balance
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 15 13,600 3,600
Date Item Ref. Dr. Cr. Dr. Cr.
Date Item Ref. Dr. Cr. Dr. Cr.
Date Item Ref. Dr. Cr. Dr. Cr.
Date Item Ref. Dr. Cr. Dr. Cr.
Date Item Ref. Dr. Cr. Dr. Cr.
Date Item Ref. Dr. Cr. Dr. Cr.
Date Item Ref. Dr. Cr. Dr. Cr.
Wages Expense 51
Post
Date Item Ref. Dr. Cr. Dr. Cr.
2014
Oct. 30 24,800 4,800
3.
Cash 8,460 –
October 31, 2014
PIONEER DESIGNS
Unadjusted Trial Balance
Balance
Post
2014
Post
2014
Post
2014
Post
2014
Balance
Balance
Balance
Balance
