Problem 4-5B Name: jessica razo Section: Instructions This exam will start at the JE section of…
Problem 4-5B
Name:
jessica razo
Section:
Instructions
This exam will start at the JE section of the Adjustments.
1. and 2.
JOURNAL
Page 1
Post.
Date
Description
Ref.
Debit
Credit
2014
April
1
Cash
11
20,000
Accounts Receivable
12
14,700
Supplies
14
3,300
Office Equipment
18
12,000
Jeff Horton, Capital
31
50,000
1
Prepaid Rent
15
6,000
Cash
11
6,000
2
Prepaid Insurance
16
4,200
Cash
11
4,200
4
Cash
11
9,400
Unearned Fees
23
9,400
5
Office Equipment
18
8,000
Accounts Payable
21
8,000
6
Cash
11
11,700
Accounts Receivable
12
11,700
10
Miscellaneous Expense
59
350
Cash
11
350
12
Accounts Payable
21
6,400
Cash
11
6,400
12
Accounts Receivable
12
21,900
Fees Earned
41
21,900
14
Salary Expense
51
1,650
Cash
11
1,650
JOURNAL
Page 2
Post.
Date
Description
Ref.
Debit
Credit
2014
April
17
Cash
11
6,600
Fees Earned
41
6,600
18
Supplies
14
725
Cash
11
725
20
Accounts Receivable
12
16,800
Fees Earned
41
16,800
24
Cash
11
4,450
Fees Earned
41
4,450
26
Cash
11
26,500
Accounts Receivable
12
26,500
27
Salary Expense
51
1,650
Cash
11
1,650
29
Miscellaneous Expense
59
540
Cash
11
540
30
Miscellaneous Expense
59
760
Cash
11
760
30
Cash
11
5,160
Fees Earned
41
5,160
30
Accounts Receivable
12
2,590
Fees Earned
41
2,590
30
Jeff Horton, Drawing
32
18,000
Cash
11
18,000
2., 6., and 9.
GENERAL LEDGER
Cash
11
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
1
1
20,000
20,000
1
1
6,000
14,000
2
1
4,200
9,800
4
1
9,400
19,200
6
1
11,700
30,900
10
1
350
30,550
12
1
6,400
24,150
14
1
1,650
22,500
17
2
6,600
29,100
18
2
725
28,375
24
2
4,450
32,825
26
2
26,500
59,325
27
2
1,650
57,675
29
2
540
57,135
30
2
760
56,375
30
2
5,160
61,535
30
2
18,000
43,535
Accounts Receivable
12
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
1
1
14,700
14,700
6
1
11,700
3,000
12
1
21,900
24,900
20
2
16,800
41,700
26
2
26,500
15,200
30
2
2,590
17,790
Supplies
14
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
1
1
3,300
3,300
18
2
725
4,025
Prepaid Rent
15
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
1
1
6,000
6,000
Prepaid Insurance
16
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
2
1
4,200
4,200
Office Equipment
18
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
1
1
12,000
12,000
5
1
8,000
20,000
Accumulated Depreciation
19
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
Accounts Payable
21
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
5
1
8,000
8,000
12
1
6,400
1,600
Salaries Payable
22
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
Unearned Fees
23
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
4
1
9,400
9,400
Jeff Horton, Capital
31
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
1
1
50,000
50,000
Jeff Horton, Drawing
32
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
30
2
18,000
18,000
Income Summary
33
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
Fees Earned
41
Post.
Balance
Date
Item
Ref.
Dr.
Cr.
Dr.
Cr.
2014
April
12
1
21,900
21,900
17
2
6,600
28,500
20
2
16,800
45,300
24
2
4,450
49,750
30
2
5,160
54,910
30
2
2,590
57,500
