Professional Documents
Culture Documents
Mr. Addams' Editing
Mr. Addams' Editing
15 Cash 3,175
Service Revenue 3,175
To record fees earned for the period
April 4-15
18 Supplies 750
Cash 750
To record supplies for cash.
22 Cash 1,850
Service Revenue 1,850
To record fees earned for the period
April 18-22.
25 Cash 1,600
Accounts Receivable 1,600
To record service on account.
29 Cash 2,050
Service Revenue 2,050
To record fees earned for the period
April 25-29.
29 Accounts Receivable 1,000
Service Revenue 1,000
To record service rendered on
account for the period April 25-29.
Service Revenue
Debit Credit
2,250
Salary Expense 1,100
Credit 1,000
3,175
2,050
1,850
11,425
Addams & Family Inc.
Trial Balance
As April 1, 2002
Debit Credit
8,875
3,450
7,500
1,800
2,000
1,000
20,250
3,000
11,425
4,500
1,800
120
330
5,300
35,675 35,675
Addams & Family Inc.
Worksheet
As April 1, 2002
150 150
980 980
500 500
500 500
20 20
1,500 1,500
36,195 36,195 8,900 14,425 27,295 21,770
5,525 5,525
14,425 14,425 27,295 27295
Supplies Expense
Debit Credit
980
Depreciation Expense
Debit Credit
500
Accumulated Depreciation
Debit Credit
500
Rent Expense
Debit Credit
1,500
Accumulated Depreciation
Debit Credit
500
Communication Expense
Debit Credit
130
Closing Entries
Debit Credit
Service Revenue 13,425
Income Summary 13,425
To close Revenue Accounts to Income Summary.