general ledger

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September 30, 2017

Debit Credit

Cash $ 23,830

Accounts Receivable 7,230

Supplies 5,040

Equipment 10,940

Accounts Payable $ 9,430

Unearned Service Revenue 4,040

Common Stock 19,630

Retained Earnings 13,940

$47,040 $47,040

The October transactions were as follows.

Oct. 5 Received $1,440 in cash from customers for accounts receivable due.

10 Billed customers for services performed $5,470.

15 Paid employee salaries $1,260.

17 Performed $590 of services in exchange for cash.

20 Paid $1,970 to creditors for accounts payable due.

29 Paid a $250 cash dividend.

31 Paid utilities $350.

*(a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1.


Accounts Receivable




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