Exercise 3-12 The T accounts summarize the ledger of McGregor Gardening

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Exercise 3-12

The T accounts summarize the ledger of McGregor Gardening
Company, Inc. at the end of the first month of operations.

Cash

Apr. 1

12,500

Apr. 15

930

Apr. 12

670

Apr. 25

3,160

Apr. 29

520

Apr. 30

810

Accounts Receivable

Apr. 7

4,370

Apr. 29

520

Supplies

Apr. 4

6,810

Accounts Payable

Apr. 25

3,160

Apr. 4

6,810

Unearned Service Revenue

Apr. 30

810

Common Stock

Apr. 1

12,500

Service Revenue

Apr. 7

4,370

Apr. 12

670

Salaries and Wages Expense

Apr. 15

930

Prepare in the order they occurred the journal entries that
resulted in the amounts posted to the accounts. (Credit
account titles are automatically indented when amount is entered.
Do not indent manually.)
Prepare a trial balance at April 30, 2012.

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