Question

Prepared journal, prepared t account, prepared trial ballance

Answer 1

The journal entries are made as follows and t-accounts and Trial balance is made.

What is Accounting?

Accounting is the calculation of debit and credit, this includes the finance calculations of a business. Accounting have five major accounts known as Capital, Income, expense, Liabilities and Assets.

A. DR Cash 14100

DR Furniture  5200

CR Capital 19300

B. DR Rent expense 1500

CR Cash 1500

C. DR Office Supplies 900

CR Accounts Payable 900

D. DR Salary Expense 1700

CR Cash 1700

E. DR Accounts Payable 700

CR Cash 700

F. DR Accrued Income 5900

CR Services 5900

G. DR Capital 6700

CR Cash 6700

T accounts are made by the name of a certain account and debiting or crediting the effecting account.

Trial Balance

Cash 4200

Furniture 5200

Capital 12600

Rent expense 1500

office supplies 900

Salary expense 1700

Accounts payable 200

Services (COGS) 5900

Accrued Income 5900

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