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Mike Greenberg opened Clean Window Washing Inc. on July 1, 2014. During July, th

ID: 2421628 • Letter: M

Question

Mike Greenberg opened Clean Window Washing Inc. on July 1, 2014. During July, the following transactions were completed.

July 1 Issued 13,270 shares of common stock for $13,270 cash.

1 Purchased used truck for $9,270, paying $2,167 cash and the balance on account.

3 Purchased cleaning supplies for $948 on account.

5 Paid $1,800 cash on a 1-year insurance policy effective July 1.

12 Billed customers $4,850 for cleaning services.

18 Paid $1,023 cash on amount owed on truck and $509 on amount owed on cleaning supplies.

20 Paid $2,152 cash for employee salaries.

21 Collected $1,646 cash from customers billed on July 12.

25 Billed customers $2,593 for cleaning services.

31 Paid $364 for maintenance of the truck during month.

31 Declared and paid $645 cash dividend.

Post adjusting entries to the T-accounts.

Explanation / Answer

T-Accounts

Cash

Prepaid insurance

Account receivable

Salaries

A/c payable

Truck

common stokc

Cleaning supplies

Cleaning servixes

Repairs & Maintenance

Dividend

Debit Credit 1 13,270 1) 2,167 5) 5 1,800 18) 18 1,023 20 1646 18 2152 21 21 364 31 645 Bal $6256