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SANCHEZ COMPUTER CENTER Chart of Accounts- Assets 1000 Cash 1020 Accounts Receiv

ID: 2399845 • Letter: S

Question

SANCHEZ COMPUTER CENTER

Chart of Accounts-

Assets

1000 Cash

1020 Accounts Receivable

1030 Supplies

1080 Computer Shop Equipment

1090 Office Equipment Liabilities

2000 Accounts Payable

Owner's Equity

3000 Freedman, Capital

3010 Freedman, Withdrawls Revenue

4000 Service Revenue Expenses

5010 Advertising Expense

5020 Rent Expense

5030 Utilities Expense

5040 Phone Expense

5050 Supplies Expense

5060 Insurance Expense

5070 Postage Expense

During the month of November the following transactions occurred.

a. Record the following transactions in the general journal and post them to the general ledger. b. Prepare a trial balance as of November 30, 201X.

Assume the following transactions:

Nov. 1 Billed Vita Needle Company $6,800, invoice no. 12675, for services rendered.

Nov. 3 Billed Accu Pac, Inc., $3,900, invoice no. 12676, for services rendered.

Nov. 5 Purchased new shop benches for $1,400 on account from System Design Furniture.

Nov. 9 Received the phone bill, $150.

Nov. 12 Collected $500 of the amount due from Taylor Golf. Nov. 18 Collected $800 of the amount due from Taylor Golf.

Nov. 20 Purchased a fax machine for the office from Multi Systems, Inc., on credit, $450.00.

Explanation / Answer

Date Accounts Title Dr Cr 1-Nov Accounts Receivable $6,800 Service Revenue $6,800 3-Nov Accounts Receivable $3,900 Service Revenue $3,900 5-Nov Computer Shop Equipment $1,400 Accounts payable $1,400 9-Nov Utilities expenses $150 Accounts payable $150 12-Nov Cash (500+800) $1,300 Accounts Receivable $1,300 20-Nov Office equipment 450 Accounts payable 450 T accounts Service Revenue 1-Nov 6800 3-Nov 3900 Bal 10700 Accounts reeceivable 1-Nov 6800 12-Nov 1300 3-Nov 3900 end bal 9400 Accounts payable 5-Nov $1,400 9-Nov $150 20-Nov 450 end bal $2,000 Computer Shop Equipment 5-Nov 1400 Office equipment 20-Nov 450 Trial balance Dr Cr Cash 1300 Accounts Receivable 9400 Computer Shop Equipment $1,400 Office equipment 450 Accounts payable $2,000 Service Revenue 10700 Utilities expenses $150 Total 12700 12700