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Chapter 4 posting to a general ledger answer key

13/11/2021 Client: muhammad11 Deadline: 2 Day

General Journal
Mastery Problem pages 128-129
General Journal
Page 1
Date Description Post Ref. Debit Credit
June 1 Cash J1 10,000.00
Capital J1 10,000.00
invesment in business
June 1 Basketball Equipment J2 3,000.00
cash J2 3,000.00
purchase of basketballs and equipment
June 2 Advertising J3 5,000.00
Cash J3 5,000.00
Advertising expense
June 2 Cash J4 15,000.00
Registration fees J4 15,000.00
Registration fees Income
June 2 basketball court J5 12,000.00
Accounts Payable J5 12,000.00
Purchased basketball on account
June 5 Office supplies J6 300.00
accounts Payable J6 300.00
purchased supplies on account
June 6 Meals expense J7 5,800.00
aaccounts payable J7 5,800.00
Purchased meals on account
June 7 Cash J8 16,200.00
registration fees J8 16,200.00
registration fees income
General Journal
Page 2
Date Description Post Ref. Debit Credit
June 10 Wage expense J9 500.00
Cash J9 500.00
Wages paid
June 14 Meals expense J10 13,500.00
accounts payable J10 13,500.00
purchased meals on account
June 17 Wage expense J11 500.00
Cash J11 500.00
Wages paid
June 18 Postage expense J12 85.00
cash J12 85.00
Postage
June 21 Cash J13 21,500.00
registration fees J13 21,500.00
Wages paid
June 22 meals expense J13 6,500.00
accounts payable J13 6,500.00
purchased meals on account
June 24 Wage expense J14 500.00
Cash J14 500.00
Wages paid
June 28 Cash J15 14,000.00
Registration fees J15 14,000.00
Wages paid
Countinued…
General Journal
Page 3
Date Description Post Ref. Debit Credit
June 30 Meals expense J16 7,200.00
accounts payable J16 7,200.00
purchased meals on account
June 30 Wages expense J17 500.00
cash J17 500.00
Wages paid
Junes 30 meals expense J18 25,700.00
cash J18 257,000.00
paid meals
June 30 utility expense J19 500.00
cash J19 500.00
Paid utlity bill
June 30 Phone expense J20 120.00
cash J20 120.00
Paid telephone bill
June 30 Cash withdraw J21 2,000.00
drawing J21 2,000.00
withdraw from capital
General Journal
Page 4
Date Description Post Ref. Debit Credit
General Journal
Page 5
Date Description Post Ref. Debit Credit
General Journal
Page 6
Date Description Post Ref. Debit Credit
General Ledger
General Ledger
Account: Cash Acct. No. 101
Balance
Date Item Post Ref Debit Credit Debit Credit
June 1 Initial Capital J1 10,000.00 10,000.00
June 1 Supplies J2 3,000.00 7,000.00
June 2 Advertising J3 5,000.00 2,000.00
June 2 Registration J4 15,000.00 17,000.00
Account: Office Supplies Acct. No. 142
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Athletic Equipment Acct. No. 183
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Basketball Facilities Acct. No. 184
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Accounts Payable Acct. No. 202
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Barry Bird, Capital Acct. No. 311
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Barry Bird, Drawing Acct. No. 312
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Registration Fees Acct. No. 401
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Wages Expense Acct. No. 511
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Advertising Expense Acct. No. 512
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Food Expense Acct. No. 524
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Telephone Expense Acct. No. 525
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Utilities Expense Acct. No. 533
Balance
Date Item Post Ref Debit Credit Debit Credit
Account: Postage Expense Acct. No. 536
Balance
Date Item Post Ref Debit Credit Debit Credit
Trial Balance
Barry Bird Basketball Camp
Trial Balance
June 30, 2000
Account Acct. No. Debit Balance Credit Balance
Income Statement
Barry Bird Basketball Camp
Income Statement
For Month Ended June 30, 2000
SOE
Barry Bird Basketball Camp
Statement of Owner's Equity
For Month Ended June 30, 2000
Balance Sheet
Barry Bird Basketball Camp
Balance Sheet
June 30, 2000

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