23A
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
43000
DATE EXPLANATION REF. DEBIT CREDIT
2014
1/1 Balance ✔
ACCOUNT: Notes Payable (LT Liability) 268
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: SUTA Taxes Payable 226
25A
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
GENERAL LEDGER ACCOUNTS
ACCOUNT: Bonds Payable 270
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
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
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Treasury Stock 330
27A
BALANCE
531960
26240
DATE EXPLANATION REF. DEBIT CREDIT
2014
12/31 J 11 531960
12/31 J 11 558200
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
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
GENERAL LEDGER ACCOUNTS
ACCOUNT: Purchases 510
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Purchases Returns and Allowances 512
BALANCE
19448
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Freight-In 516
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Purchases Discounts 514
29A
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Advertising Expense 610
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
201
ACCOUNT: Bad Debt Expense 612
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: Freight-Out 644
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Miscellaneous Expense 649
31A
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Insurance Expense 722
BALANCE
933122
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Salaries and Wages Expense 726
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Rent Expense 729
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Utilities Expense 732
BALANCE
3150
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Interest Revenue 820
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Payroll Tax Expense 730
GENERAL LEDGER ACCOUNTS
BALANCE
24570
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
ACCOUNT: Interest Expense 905
BALANCE
500
DATE EXPLANATION REF. DEBIT CREDIT
2014
12/31 CR 12 5 0 0
ACCOUNT: Loss on Disposal of Plant Assets 921
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Gain on Disposal of Plant Assets 826
GENERAL LEDGER ACCOUNTS
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Income Tax Expense 999
35A
DATE EXPLANATION REF. DEBIT CREDIT
BALANCE
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
BALANCE
62920
DATE EXPLANATION REF. DEBIT CREDIT
2014
11/30 Balance ✔
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
37A
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
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
2014
ACCOUNT:
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
ACCOUNT: Iwanaga Plumbing and Heating 190
39A
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
BALANCE
DATE EXPLANATION REF. DEBIT CREDIT
2014
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