81A
BALANCE
5148
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: Federal Withholding Taxes Payable 216
BALANCE
1595
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: State Withholding Taxes Payable 218
GENERAL LEDGER ACCOUNTS
BALANCE
216
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: FUTA Taxes Payable 224
BALANCE
23100
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
GENERAL LEDGER ACCOUNTS
ACCOUNT: Dividends Payable 250
BALANCE
15165
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: Interest Payable 230
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Notes Payable (LT Liability) 268
BALANCE
1323
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: SUTA Taxes Payable 226
83A
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
GENERAL LEDGER ACCOUNTS
ACCOUNT: Bonds Payable 270
BALANCE
6400
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: Discount on Bonds Payable 273
BALANCE
189000
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance (6,300 shares) ✔
ACCOUNT: Common Stock–$30 Stated Value 311
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Paid in Capital in Excess of Stated Value 317
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
GENERAL LEDGER ACCOUNTS
ACCOUNT: Retained Earnings 320
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Dividends 332
BALANCE
42610
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance (700 shares) ✔
ACCOUNT: Treasury Stock 330
85A
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
GENERAL LEDGER ACCOUNTS
ACCOUNT: Income Summary 350
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Sales Returns and Allowances 412
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Sales Revenue 401
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Sales Discounts 414
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Cost of Goods Sold 505
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Advertising Expense 610
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Bad Debt Expense 612
87A
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Miscellaneous Expense 649
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
ACCOUNT: Freight-Out 644
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Supplies Expense 631
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Depreciation Expense 711
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Insurance Expense 722
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Salaries and Wages Expense 726
89A
GENERAL LEDGER ACCOUNTS
BALANCE
82916
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Payroll Tax Expense 730
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Rent Expense 729
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Utilities Expense 732
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Interest Expense 905
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Interest Revenue 820
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
ACCOUNT: Gain on Disposal of Plant Assets 826
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
GENERAL LEDGER ACCOUNTS
ACCOUNT: Income Tax Expense 999
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Loss on Disposal of Plant Assets 921
93A
SUBSIDIARY LEDGERS
DATE EXPLANATION REF. DEBIT CREDIT
201
BALANCE
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT:Boecker Builders 117
ACCOUNT: Swanson Brothers Construction 133
ACCOUNT: A & B Hardware 143
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: The Potts Company 122
95A
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
BALANCE
15100
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Trudy’s Plumbing 155
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Rankin Plumbing Corp. 166
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Beverly’s Building Products 175
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Coconino Contractors, Inc 160
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Bilder Construction Company 180
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT:
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
ACCOUNT:
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Iwanaga Plumbing and Heating 190
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
BALANCE
17450
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Phoenix Plastics 14
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Edward’s Plumbing Supplies, Inc. 18
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: DeKalb Transport 20
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Business Basics, Inc. 16