Cash 111 Supplies 115

Page 1 40,000,000 500,000 Page 1 Page 1 500,000

Page 1 1,500,000 3,000,000 Page 1
Page 1 3,500,000 2,500,000 page 1
1,200,000 page 1
500,000 Page 1
45,000,000 7,700,000
37,300,000

Equipment 117
Page 1 10,000,000

Accounts Payable 211 Accounts Receivable 112

page 1 2,500,000.00 10,000,000 Page 1 4,000,000 3,500,000
1,250,000 page 1 500,000.00
2,500,000.00 11,250,000
8,750,000

Assets 1
Cash 1111
Accounts R 1112
Supplies 1113
Equipment 1114

Liabilities 2
Accounts P 2111
Notes Pa 2112

Equities 3
A Capital 3111
A Drawing 3112

Revenues 4
Fees Earned 4111

Expenses 5
Rent ex 5111
Sal exp 5112
Misc ex 5113
 A Capital 311 Fees Earned 411
40,000,000 Page 1 4,000,000 page 1
1,500,000 page 1
5,500,000

Rent Expense 511 Utilities expense 518

page 1 3,000,000 page 1 1,250,000

Salaries n Wages Exp 513 Supplies expense

page 1 1,200,000

A Drawing 317
500,000.00
 Advertising expense
page 1
page 1

Miscellaneous Expense
 Cash Account No. 111

Balance
Date Description Post. Ref. Debit Credit
D
p1 40,000,000.00 40,000,000
p1 500,000 39,500,000
p1 3,000,000 36,500,000
2,500,000 34,000,000
1,500,000 35,500,000
1,200,000 34,300,000
3,500,000 37,800,000
500,000 37,300,000

Suppies Account No. 114

Balance
Date Description Post. Ref. Debit Credit
D
Account No. 111 Accounts Receivable Account No. 112

Balance Balance
Date Description Post. Ref. Debit Credit
C D

Account No. 114 Accounts Payable Account No. 211

Balance Balance
Date Description Post. Ref. Debit Credit
C D
Account No. 112

Balance
C

Account No. 211

Balance
C
 ABC Rental
Unadjusted Trial Balance
31-Dec-20
Description Debit Credit
Cash 37,300,000
Accounts Receivable 500,000
Supplies 500,000
Equipment 10,000,000
Accounts Payable 8,750,000
A Capital 40,000,000
A drawing 500,000
Fees Earned 5,500,000
Rent Expense 3,000,000
Salaries n wages expense 1,200,000
Utilities Expense 1,250,000
54,250,000 54,250,000
 General Journal Page 1
Date Descriptions Ref. D C
a Cash 111 40,000,000
A Capital 311 40,000,000

Supplies 115 500,000

Cash 111 500,000

c Rent expense 511 3,000,000

Cash 111 3,000,000

d Equipment 117 10,000,000

Accounts Payable 211 10,000,000

e Accounts Receivable 112 4,000,000

Fees Earned 411 4,000,000

f Accounts Payable 211 2,500,000

Cash 111 2,500,000

g Cash 111 1,500,000

Fees Earned 411 1,500,000

h Salaries n wages expense 513 1,200,000

Cash 111 1,200,000

i Cash 111 3,500,000

Accounts receivable 112 3,500,000

j A drawing 317 500,000

Cash 111 500,000

k Utilities Expense 518 1,250,000

Accounts Payable 211 1,250,000
 D C
Cash 500,000
Supplies 500,000

211100069
211200069
191100280