E2-9 Selected transactions from the journal of Roberta Mendez, investment broker, are presented below.

A T-LAGDER
CASH SHERE CAPITAL SERVICE REVENUE
$ 5,000 $ (1,000) $ 5,000 $ (2,700)
$ 2,700 $ (1,600)
$ 850
$ 8,550

$ 9,550 $ - $ 5,000 $ - $ - $ (4,300)

EQUIPMENT NOTES PAYABLE ACC. RECEIVABLE

$ 5,000 $ - $ - $ (4,000) $ 2,450 $ -

B ROBERTA MENDEZ'
TRIAL BALANCE
AUGUST 31, 2014
DEBIT KREDIT
Cash $ 7,550 -
Equipment $ 5,000 -
Acc. Receivable $ 750 -
Shere Capital - $ 5,000
Service Revenue - $ 4,300
Note Payable - $ 4,000

$ 13,300 $ 13,300
E2-10 The T-accounts below summarize the ledger of Padre Landscaping Company at the end of the first month of operations.
TRIAL BALANCE
APRIL 30, 2014
DEBIT KREDIT
Cash $ 10,080 -
Unearned Revenue $ 10,000
Acc. Receivable $ 2,800 -
Supplies $ 1,800
Service Revenue - $ 4,100
Acc.Payable - $ 300
Saleries Expense $ 720
Shere Capital $ 1,000
$ 15,400 $ 15,400
operations.
P2-2A Kara Shin is a licensed accountant. During the first month of operations of her business, Kara Shin, Inc., the following events and transactions oc
May 1 Shareholders invested €20,000 cash in exchange for ordinary shares
2014 2 Hired a secretary-receptionist at a salary of €2,000 per month.
3 urchased €1,500 of supplies on account from Hartig Supply Company.
7 Paid office rent of €900 cash for the month.
11 Completed a tax assignment and billed client €2,800 for services provided.
12 Received €3,500 advance on a management consulting engagement.
17 Received cash of €1,200 for services completed for Lucille Co.
31 Paid secretary-receptionist €2,000 salary for the month
31 aid 40% of balance due Hartig Supply Company.

GENERAL JOURNAL
DATE ACCOUNT DEBIT KREDIT CASH
Cash $ 20,000 $ 20,000 $ (900)
1
Shere Capital $ 20,000 $ 3,500 $ (2,000)
2 NO ENTRY $ 1,200 $ (600)
Supplies $ 1,500
3
Acc. Payable $ 1,500 $ 24,700 $ (3,500)
Rent Expense $ 900
7
Cash $ 900 $ 21,200
Acc. Receivable $ 2,800
11
MAY, Service Revenue $ 2,800
2014 Cash $ 3,500 RENT EXSPENSE
12
Unearned Service Revenue $ 3,500 $ 900
Cash $ 1,200
17
Service Revenue $ 1,200
Saleries & Wages Expense $ 2,000
31
Cash $ 2,000
Acc. Payable $ 600 $ 900 $ -
31
Cash $ 600
TOTAL $ 32,500 $ 32,500
 SALERIES & WEGES EXPENSE
TRIAL BALANCE $ 2,000
TRIAL BALANCE
December 31, 2014
DEBIT KREDIT
Cash $ 21,200 -
Acc. Receivable $ 2,800 - $ 2,000 $ -
Supplies $ 1,500
Service Revenue - $ 4,000
Acc.Payable - $ 900
Saleries Expense $ 2,000
Rent Expenses $ 900
Unearned service revenue $ 3,500
Shere Capital $ 20,000
$ 28,400 $ 28,400
events and transactions occurred.

T-LAGDER
SHERE CAPITAL SUPPLIES ACC. PAYABLE
$ (20,000) $ 1,500 $ 600 $ (1,500)

$ - $ (20,000) $ 1,500 $ - $ (900)

ACC. RECEIVABLE SERVICE REVENUE UNEARNED SERVICE REVENUE

$ 2,800 $ - $ - $ (4,000) $ - $ 3,500