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Aracel engineering trial balance

30/12/2020 Client: saad24vbs Deadline: 14 Days

Aracel Engineering completed the following transactions in the month of June.




a.


 To launch the company, Jenna Aracel, the owner, invested $160,000 cash, office equipment with a value of $8,700, and $64,000 of drafting equipment in exchange for common stock.


b.


The company purchased land worth $55,000 for an office by paying $9,000 cash and signing a long-term note payable for $46,000.


c.


The company purchased a portable building with $58,000 cash and moved it onto the land acquired inb.


d.


The company paid $3,500 cash for the premium on an 18-month insurance policy.


e.


The company completed and delivered a set of plans for a client and collected $6,600 cash.


 f.


The company purchased $31,000 of additional drafting equipment by paying $9,800 cash and signing a long-term note payable for $21,200.


g.


The company completed $19,500 of engineering services for a client. This amount is to be received in 30 days.


h.


The company purchased $1,500 of additional office equipment on credit.


i.


The company completed engineering services for $26,000 on credit.


j.


The company received a bill for rent of equipment that was used on a recently completed job. The $1,533 rent cost must be paid within 30 days.


k.


The company collected $9,000 cash in partial payment from the client described in transaction g.


l.


The company paid $2,400 cash for wages to a drafting assistant.


m.


The company paid $1,500 cash to settle the account payable created in transaction h.


n.


The company paid $1,165 cash for minor maintenance of its drafting equipment.


o.


The company paid $10,590 cash in dividends.


p.


The company paid $1,700 cash for wages to a drafting assistant.


q.


The company paid $3,300 cash for advertisements on the Web during June.



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