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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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