ANYA'S CLEANING SERVICE

GENERAL JOURNAL J1
Date Account Titles Ref Debit Credit
2020
July 1 Cash 101 € 20,000
Share Capital-Ordinary 311 € 20,000

1 Equipment 157 € 12,000

Cash 101 € 4,000
Account Payable 201 € 8,000

3 Supplies 126 € 2,100

Account Payable 201 € 2,100

5 Prepaid Insurance 130 € 1,800

Cash 101 € 1,800

12 Account Receivable 112 € 4,500

Service Revenue 400 € 4,500

18 Account Payable 201 € 2,900

Cash 101 € 2,900

20 Salaries and Wages Expense 726 € 2,800

Cash 101 € 2,800

21 Cash 101 € 3,400

Account Receivable 112 € 3,400

25 Account Receivable 112 € 6,000

Service Revenue 400 € 6,000

31 Gasoline Expense 633 € 350

Cash 101 € 350

31 Devidend 332 € 5,600

Cash 101 € 5,600
 ANYA'S CLEANING SERVICE
LEDGER

Cash No. 101

Date Explanation Ref Debit Credit Balance
2020
July 1 J1 € 20,000 € 20,000
1 J1 € 4,000 € 16,000
5 J1 € 1,800 € 14,200
18 J1 € 2,900 € 11,300
20 J1 € 2,800 € 8,500
21 J1 € 3,400 € 11,900
31 J1 € 350 € 11,550
31 J1 € 5,600 € 5,950

Account Receivable No. 112

Date Explanation Ref Debit Credit Balance
2020
July 12 J1 € 4,500 € 4,500
21 J1 € 3,400 € 1,100
25 J1 € 6,000 € 7,100

Supplies No. 126

Date Explanation Ref Debit Credit Balance
2020
July 3 J1 € 2,100 € 2,100
 ANYA'S CLEANING SERVICE
LEDGER

Prepaid Insurance No. 130

Date Explanation Ref Debit Credit Balance
2020
July 5 J1 € 1,800 € 1,800

Equipment No. 157

Date Explanation Ref Debit Credit Balance
2020
July 1 J1 € 12,000 € 12,000

Accumulated Depreciation-Equipment No. 158

Date Explanation Ref Debit Credit Balance
 ANYA'S CLEANING SERVICE
LEDGER

Account Payable No. 201

Date Explanation Ref Debit Credit Balance
2020
July 1 J1 € 8,000 € 8,000
3 J1 € 2,100 € 10,100
18 J1 € 2,900 € 7,200

Salaries and Wages Payable No. 212

Date Explanation Ref Debit Credit Balance

Share Capital-Ordinary No. 311

Date Explanation Ref Debit Credit Balance
2020
July 1 J1 € 20,000 € 20,000
 ANYA'S CLEANING SERVICE
LEDGER

Retained Earnings No. 320

Date Explanation Ref Debit Credit Balance

Devidend No. 332

Date Explanation Ref Debit Credit Balance
2020
July 31 J1 € 5,600 € 5,600

Income Summary No. 350

Date Explanation Ref Debit Credit Balance
 ANYA'S CLEANING SERVICE
LEDGER

Service Revenue No. 400

Date Explanation Ref Debit Credit Balance
2020
July 12 J1 € 4,500 € 4,500
25 J1 € 6,000 € 10,500

Supplies Expense No. 631

Date Explanation Ref Debit Credit Balance

Gasoline Expense No. 633

Date Explanation Ref Debit Credit Balance
2020
July 31 J1 € 350 € 350
 ANYA'S CLEANING SERVICE
LEDGER

Depreciation Expense No. 711

Date Explanation Ref Debit Credit Balance

Insurance Expense No. 722

Date Explanation Ref Debit Credit Balance

Salaries and Wages Expense No. 726

Date Explanation Ref Debit Credit Balance
2020
July 20 J1 € 2,800 € 2,800
 ANYA'S CLEANING SERVICE
TRIAL BALANCE
July 31, 2020
Account Titles Debit Credit
Cash € 5,950
Account Receivable € 7,100
Supplies € 2,100
Prepaid Insurance € 1,800
Equipment € 12,000
Accumulated Depreciation-Equipment
Account Payable € 7,200
Salaries and Wages Payable
Share Capital-Ordinary € 20,000
Retained Earnings
Devidend € 5,600
Income Summary
Service Revenue € 10,500
Supplies Expense
Gasoline Expense € 350
Depreciation Expense
Insurance Expense
Salaries and Wages Expense € 2,800
Total € 37,700 € 37,700
 ANYA'S CLEANING SERVICE
ADJUSTING ENTRY J2
Date Account Titles Ref Debit Credit
2020
July 31 Account Receivable 112 € 2,700
Service Revenue 400 € 2,700

31 Depreciation Expense 711 € 500

Accumulated Depreciation-Equipment 158 € 500

31 Insurance Expense 722 € 150

Prepaid Insurance 130 € 150

31 Supplies Expense 631 € 1,500

Supplies 126 € 1,500

31 Salaries and Wages Expense 726 € 1,000

Salaries and Wages Payable 212 € 1,000
 ANYA'S CLEANING SERVICE
LEDGER

Cash
Date Explanation Ref Debit
2020
July 1 J1 € 20,000
1 J1
5 J1
18 J1
20 J1
21 J1 € 3,400
31 J1
31 J1

Account Receivable
Date Explanation Ref Debit
2020
July 12 J1 € 4,500
21 J1
25 J1 € 6,000
31 Adjusting Entries J2 € 2,700

Supplies
Date Explanation Ref Debit
2020
July 3 J1 € 2,100
 31 Adjusting Entries J2

Prepaid Insurance
Date Explanation Ref Debit
2020
July 5 J1 € 1,800
31 Adjusting Entries J2

Equipment
Date Explanation Ref Debit
2020
July 1 J1 € 12,000

Accumulated Depreciation-Equipment
Date Explanation Ref Debit
2020
July 31 Adjusting Entries J2
 Account Payable
Date Explanation Ref Debit
2020
July 1 J1
3 J1
18 J1 € 2,900

Salaries and Wages Payable

Date Explanation Ref Debit
2020
July 31 Adjusting Entries J2

Share Capital-Ordinary
Date Explanation Ref Debit
2020
July 1 J1
 Retained Earnings
Date Explanation Ref Debit

Devidend
Date Explanation Ref Debit
2020
July 31 J1 € 5,600

Income Summary
Date Explanation Ref Debit
 Service Revenue
Date Explanation Ref Debit
2020
July 12 J1
25 J1
31 Adjusting Entries J2

Supplies Expense
Date Explanation Ref Debit
2020
July 31 Adjusting Entries J2 € 1,500

Gasoline Expense
Date Explanation Ref Debit
2020
July 31 J1 € 350
 Depreciation Expense
Date Explanation Ref Debit
2020
July 31 Adjusting Entries 711 € 500

Insurance Expense
Date Explanation Ref Debit
2020
July 31 Adjusting Entries J2 € 150

Salaries and Wages Expense

Date Explanation Ref Debit
2020
July 20 J1 € 2,800
31 Adjusting Entries J2 € 1,000
ERVICE

No. 101
Credit Balance

€ 20,000
€ 4,000 € 16,000
€ 1,800 € 14,200
€ 2,900 € 11,300
€ 2,800 € 8,500
€ 11,900
€ 350 € 11,550
€ 5,600 € 5,950

No. 112
Credit Balance

€ 4,500
€ 3,400 € 1,100
€ 7,100
€ 9,800

No. 126
Credit Balance

€ 2,100
€ 1,500 € 600

No. 130
Credit Balance

€ 1,800
€ 150 € 1,650

No. 157
Credit Balance

€ 12,000

No. 158
Credit Balance

€ 500 € 500
 No. 201
Credit Balance

€ 8,000 € 8,000
€ 2,100 € 10,100
€ 7,200

No. 212
Credit Balance

€ 1,000 € 1,000

No. 311
Credit Balance

€ 20,000 € 20,000
 No. 320
Credit Balance

No. 332
Credit Balance

€ 5,600

No. 350
Credit Balance
 No. 400
Credit Balance

€ 4,500 € 4,500
€ 6,000 € 10,500
€ 2,700 € 13,200

No. 631
Credit Balance

€ 1,500

No. 633
Credit Balance

€ 350
 No. 711
Credit Balance

€ 500

No. 722
Credit Balance

€ 150

No. 726
Credit Balance

€ 2,800
€ 3,800
 ANYA'S CLEANING SERVICE
ADJUSTED TRIAL BALANCE
July 31, 2020
Account Titles Debit Credit
Cash € 5,950
Account Receivable € 9,800
Supplies € 600
Prepaid Insurance € 1,650
Equipment € 12,000
Accumulated Depreciation-Equipment € 500
Account Payable € 7,200
Salaries and Wages Payable € 1,000
Share Capital-Ordinary € 20,000
Retained Earnings
Devidend € 5,600
Income Summary
Service Revenue € 13,200
Supplies Expense € 1,500
Gasoline Expense € 350
Depreciation Expense € 500
Insurance Expense € 150
Salaries and Wages Expense € 3,800
Total € 41,900 € 41,900