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Exercise 1

Transactions for the Larissa Company for the month of June 2021 are presented below.
Identify the accounts to be debited and credited for each transaction.

June 1, 2021 Marina invests $5,000 cash in a small welding business of which he is the sole
proprietor.
June 2, 2021 Purchases equipment on account for $3,600.
June 3, 2021 $800 cash is paid to landlord for June rent.
June 12, Sends a bill to Iwan for $400 after completing welding work done on account.
2021

Exercise 2

Using the data in Exercise 1, journalize the transactions. (You may omit explanations.)

Exercise 3

Selected transactions for Aaliyah Monica, an interior decorator, in her first month of business,
are as follows.
Jan. 2 Invested $10,000 cash in business.
3 Purchased used car for $3,000 cash for use in business.
9 Purchased supplies on account for $600.
11 Billed customers $2,400 for services performed.
16 Paid $350 cash for advertising.
20 Received $900 cash from customers billed on January 11
23 Paid creditor $300 cash on balance owed.
28 Withdrew $1,000 cash for personal use by owner.

Instructions
For each transaction, indicate the following.
a. The basic type of account debited and credited (asset, liability, owner’s equity).
b. The specific account debited and credited (Cash, Rent Expense, Service Revenue, etc.).
c. Whether the specific account is increased or decreased.
d. The normal balance of the specific account.
Use the following format, in which the January 2 transaction is given as an example.

Exercise 4

Data for Aaliyah Monica, interior decorator, are presented in Exercise 3.

Instructions
Journalize the transactions using journal page J-1. (You may omit explanations.)

Exercise 5

On June 1, Adventures Travel Agency began operations. The following transactions were
completed during the month.
1. Owner invested $24,000 in the business.
2. Obtained a bank loan for $7,000 by issuing a note payable.
3. Paid $11,000 cash to buy equipment.
4. Paid $1,200 cash for April office rent.
5. Paid $1,450 for supplies.
6. Purchased $600 of advertising in the Kompas Magazine, on account.
7. Performed services for $18,000: cash of $2,000 was received from customers, and the
balance of
1. $16,000 was billed to customers on account.
8. Cash withdrawal of $400 by owner for personal use.
9. Paid the utility bill for the month, $2,000.
10. Paid Kompas Magazine the amount due in transaction (6).
11. Paid $40 of interest on the bank loan obtained in transaction (2).
12. Paid employees’ salaries and wages, $6,400.
13. Received $12,000 cash from customers billed in transaction (7).
Instructions
Journalize the transactions. (Omit explanations).
Exercise 6

On November 1, 2020, the account balances of Margot Repair were as follows.

During November, the following summary transactions were completed.

Nov 8 Paid $1,700 for salaries due employees, of which $700 is for October salaries.
10 Received $3,620 cash from customers on account.
12 Received $3,100 cash for services performed in November.
15 Purchased equipment on account $2,000.
17 Purchased supplies on account $700.
20 Paid creditors on account $2,700.
22 Paid November rent $400.
25 Paid salaries $1,700.
27 Performed services on account and billed customers for these services $2,200.
29 Received $600 from customers for future service.

Adjustment data consist of:

Instructions
a. Enter the November 1 balances in the ledger accounts.
b. Journalize the November transactions.
c. Post to the ledger accounts. Use J1 for the posting reference. Use the following
additional accounts:
b. No. 407 Service Revenue, No. 615 Depreciation Expense, No. 631 Supplies Expense,
No. 726 Salaries and Wages Expense, and No. 729 Rent Expense.
c. Prepare a trial balance at November 30.
d. Journalize and post adjusting entries.
e. Prepare an adjusted trial balance.
Exercise 7

Hank’s Hotel opened for business on May 1, 2020. Its trial balance before adjustment on May 31
is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for Hank’s Hotel
also contains the following accounts and account numbers: No. 142 Accumulated
Depreciation—Buildings, No. 150 Accumulated Depreciation—Equipment, No. 212 Salaries and
Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies
Expense, No. 718 Interest Expense, and No. 722 Insurance Expense.
Other data:
1. Prepaid insurance is a 1-year policy starting May 1, 2020.
2. A count of supplies shows $750 of unused supplies on May 31.
3. Annual depreciation is $3,600 on the buildings and $1,500 on equipment.
4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.)
5. Two-thirds of the unearned rent revenue has been earned.
6. Salaries of $750 are accrued and unpaid at May 31.
Instructions
a. Journalize the adjusting entries on May 31.
b. Prepare a ledger using the three-column form of account. Enter the trial balance amounts
and post the adjusting entries. (Use J1 as the posting reference.)
c. Prepare an adjusted trial balance on May 31.
d. Prepare an income statement and an owner’s equity statement for the month of May and a
balance sheet at May 31.