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All transaction occur in Jan 1, 2018 1- Jan 1, Jana Mohammad begins his own busi

ID: 2511954 • Letter: A

Question

All transaction occur in Jan 1, 2018

1- Jan 1, Jana Mohammad begins his own business with a cash investment of 150,000$.

2- Jan 10, Jana Mohammad paid 60000 cash for rent expenses

3- Jan 12, Jana Mohammad purchased for 20000 equipment she paid 2000 cash and 18000 on credit

4- Jan 12, Jana Mohammad paid 4500 cash for decoration expenses

5- Jan13,jana Mohammad purchased for 1000 supplies cash

6- Jan15, Jana Mohammad paid 500 cash for advertising expenses

7- Jan 18, Jana Mohammad purchased for 15000 car she paid 3000 cash and 12000 on credit

8- Jan 20, Jana Mohammad received 500 cash from customer for rent a lake in the shop

9- Jan 20, Jana Mohammad withdraw 300 cash from the business for her personal use

10- Jan 21, Jana Mohammad Purchased a one-year fire insurance policy for 30,000

11- Jan 22, customer rent a lake in the shop on account by 500

12- Jan 23,jana Mohammad paid 2000 cash for equipment which bought on credit (on transaction 3 )

13- Jan 24, Jana Mohammad borrowed 10,000$ by signing 5%, one-year note on february1, 2019.

14- Jan 25, Jana Mohammad paid 3000 cash salaries expenses

15- Jan 27, Jana Mohammad received 200 cash from the customer whose rent a lake on account ( transaction 11)

16- Jan 31, used shop supply during the month 600 •

prepar trial balance

Explanation / Answer

Trial Balance

Note:-   Purchased a one-year fire insurance policy for 30,000 is prepaid insurance

Accounts title Dr Cr cash [150000-60000-2000-4500-1000-500-3000+500-300-30000-2000+10000-3000+200] 54400 Supplies [1000-600] 400 Prepaid insurance 30000 Accounts receivable [500-200] 300 Advertising expense 500 Miscellaneous expenses 4500 Accounts payable [18000+12000-2000] 28000 Equipment [20000] 20000 Car [15000] 15000 Rent expense[60000] 60000 Rent income[500+500] 1000 Jana Mohammad's capital 150000 Jana Mohammad's Drawing 300 Notes payable 10000 salaries expenses 3000 Supplies expense 600 Total $189000 $189000