date description post.

debit credit
ref.
2010
oct a cash 11 17500
Cody Doerr,Capital 31 17500
transferred cash to be use
b supplies 12 1000
accounts payable 21 1000
purchased supplies on account
c cash 11 12250
fees earned 41 12250
earned commisions
d rent expense 52 3800
cash 11 3800
paid rent expenses
e accounts payable 21 600
cash 11 600
paid creditor on account
f Cody Doerr, drawing 32 3000
cash 11 3000
withdrew cash
g automobile expense 53 1500
miscellaneous expense 55 400
cash 11 1900
paid expenses
h salaries expense 51 3100
cash 11 3100
paid salaries
i supplies expense 54 725
supplies 12 725
43875 43875
date
f
journal page 1
pos.
date item ref. debit credit debit credit date
oct a 1 17500 c
c 1 12250
d 1 3800
e 1 600
f 1 3000
g 1 1900 date
h 1 3100 h
17350
pos.
date item ref. debit credit debit credit date
b 1 1000 d
i 1 725
275
pos.
date item ref. debit credit debit credit date
b 1 1000 g
e 1 600
400
pos. date
date item ref. debit credit debit credit i
a 1 17500
17500
pos.
date item ref. debit credit debit credit date
f 1 3000 g
3000
account cody doer, drawing 32
balance
account cash 11
balance
account supplies 12
balance
account acc payable 21
balance
account cody doer, capital 31
balance
account sales commision 41
account office salaries expnse 51
account rent expnse 52
account autombile expnse 53
account suplies expense 54
account miscellaneous expense 55
Banyan Realty
Unadjusted Trial Balance
October 31,2010
pos. cash 11
item ref. debit credit debit credit a 17500 d 3800
1 12250 b 12250 e 600
f 3000
12250 g 1900
h 3100
pos.
item ref. debit credit debit credit
1 3100
3100
pos.
item ref. debit credit debit credit
1 3800
3800
pos.
item ref. debit credit debit credit
1 1500
1500
pos.
item ref. debit credit debit credit
1 725
725
pos.
item ref. debit credit debit credit
1 400
400
balance
account sales commision 41
balance
account office salaries expnse 51
balance
account rent expnse 52
account autombile expnse 53
balance
account suplies expense 54
balance
account miscellaneous expense 55
balance
Banyan Realty
Unadjusted Trial Balance
October 31,2010
17350
275
400
17500
3000
12250
3800
1500
725
3100
400
30150 30150
cash
Banyan Realty
Unadjusted Trial Balance
October 31,2010
debit balances credit balances
automobile expense
supplies expense
miscellaneous
sales commision
supplies
acc payable
capitaL
drawing
salaries expense
rent expense