Solusi Tugas 3, P3 1A

1. 35 Poin
General Journal J3
Account Title Ref Debit Credit
Adjusting Entries
Supplies Expense 631 900
Supplies 126 900
Utilities Expense 732 150
Account Payable 201 150
Insurance Expense 722 250
Prepaid Insurance 130 250
Unearned Service Revenue 208 1500
Service Revenue 400 1500
Salaries and Wages Expense 726 1600
Salaries and Wages Payable 212 1600
Depreciation Expense 711 300
Accumulated Depreciation - Equipment 158 300
Account Receivable 112 2100
Service Revenue 400 2100



2. 35 Poin
Cash No. 101
Date Explanation Ref Debit Credit Balance
June 30 Balance 6200

Supplies No. 126
Date Explanation Ref Debit Credit Balance
June 30 Balance 2000
June 30 Adjusting Entries J3 900 1100

Account Receiveable No. 112
Date Explanation Ref Debit Credit Balance
June 30 Balance 6000
June 30 Adjusting Entries J3 2100 8100

Prepaid Insurance No. 130
Date Explanation Ref Debit Credit Balance
June 30 Balance 3000
June 30 Adjusting Entries J3 250 2750

Equipment No. 157
Date Explanation Ref Debit Credit Balance
June 30 Balance 14400

Accumulated Depreciation - Equipment No. 158
Date Explanation Ref Debit Credit Balance
June 30 Adjusting Entries J3 300 300

Account Payable No. 201
Date Explanation Ref Debit Credit Balance
June 30 Balance

4700
June 30 Adjusting Entries J3 150 4850

Unearned Service Revenue No. 209
Date Explanation Ref Debit Credit Balance
June 30 Balance 4000
June 30 Adjusting Entries J3 1500 2500

Salaries and Wages Payable No. 212
Date Explanation Ref Debit Credit Balance
June 30 Adjusting Entries J3 1600 1600

Share Capital - Ordinary No. 311
Date Explanation Ref Debit Credit Balance
June 30 Balance 20000

Service Revenue No. 400
Date Explanation Ref Debit Credit Balance
June 30 Balance 7900
June 30 Adjusting Entries J3 1500
June 30 Adjusting Entries J3 2100 11500

Supplies Expense No. 631
Date Explanation Ref Debit Credit Balance
June 30 Adjusting Entries J3 900 900

Depreciation Expense No. 711
Date Explanation Ref Debit Credit Balance
June 30 Adjusting Entries J3 300 300

Insurance Expense No. 722
Date Explanation Ref Debit Credit Balance
June 30 Adjusting Entries J3 250 250

Salaries and Wages Expense No. 726
Date Explanation Ref Debit Credit Balance
June 30 Balance 4000
June 30 Adjusting Entries J3 1600 5600

Rent Expense No. 729
Date Explanation Ref Debit Credit Balance
June 30 Balance 1000

Utilities Expense No. 732
Date Explanation Ref Debit Credit Balance
June 30 Adjusting Entries J3 150 150



3. 30 Poin

Cuono Company
Adjusted Trial Balance
June 30, 2014


Debit

Credit
Cash $6200

Account Receivable 8100

Supplies 1100

Prepaid Insurance 2750

Equipment 14400

Accumulated Depreciation - Equipment

$300
Account Payable

4850
Unearned Service Revenue

2500
Salaries and Wages Payable

1600
Share Capital-Ordinary

20000
Service Revenue

11500
Supplies Expense 900

Depreciation Expense 300

Insurance Expense 250

Salaries and Wages Expense 5600

Rent Expense 1000

Utilities Expense 150



$40750

$40750