Oct. 1 Paid rent for November, December, and January, $1,200 (check no. 8108) — The books have been closed first year business Sanchez Computer Center company

The books have been closed for the first year of business for Sanchez Computer Center. The company ended up with a marginal profit for the first three months in operation. Tony expects faster growth as he enters a busy season.

Following is a list of transactions for the month of October. Petty Cash account #1010 and Miscellaneous Expense account #5100 have been added to the chart of accounts.

Oct. 1 Paid rent for November, December, and January, $1,200 (check no. 8108).

2 Established a petty cash fund for $100.

4 Collected $3,600 from a cash customer for building five systems.

5 Collected $2,600, the amount due from A. Pitale’s invoice no. 12674, customer on account.

6 Purchased $25 worth of stamps using petty cash voucher no. 101.

7 Withdrew $2,000 (check no. 8109) for personal use.

8 Purchased $22 worth of supplies using petty cash voucher no. 102.

12 Paid the newspaper carrier $10 using petty cash voucher no. 103.

16 Paid the amount due on the September phone bill, $65 (check no. 8110).

17 Paid the amount due on the September electric bill, $95 (check no. 8111).

22 Performed computer services for Taylor Golf; billed the client $4,200 (invoice no. 12675).

23 Paid $20 for computer paper using petty cash voucher no. 104.

30 Took $15 out of petty cash for lunch, voucher no. 105.

31 Replenished the petty cash. Coin and currency in drawer total $8.

Because Tony was so busy trying to close his books, he forgot to reconcile his last three months of bank statements. A list of all deposits and checks written for the past three months (each entry is identified by chapter, transaction date, or transaction letter) and the bank statements for July through September are provided. The statement for October won’t arrive until the first week of November.

Assignment

1. Record the transactions in general journal or petty cash format.

2. Post the transactions to the general ledger accounts.

3. Prepare a trial balance.

4. Compare the Computer Center’s deposits and checks with the bank statements and complete a bank reconciliation as of September 30, 201X.

Sanchez Computer Center Summary of Deposits and Checks

.:.

Received statement July 29, 201X.

.:.

Received statement September 29, 201X.

SOLUTION:

GENERAL JOURNAL

Date 201X	Date 201X	Account Titles and Description	PR			Dr.	Dr.	Dr.	Cr.	Cr.	Cr.	Cr.	Cr.
Oct.		1 Prepaid Rent	1025	1	2	0	0	00
		Cash	1000						1	2	0	0	00
	2	Petty Cash	1010		1	0	0	00
		Cash	1000							1	0	0	00
	4	Cash	1000	3	6	0	0	00
		Service Revenue	4000						3	6	0	0	00
	5	Cash	1000	2	6	0	0	00
		Accounts Receivable	1020						2	6	0	0	00
	7	Freedman, Withdrawals	3010	2	0	0	0	00
		Cash	1000						2	0	0	0	00
	16	Accounts Payable	2000			6	5	00
		Cash	1000								6	5	00
	17	Accounts Payable	2000			9	5	00
		Cash	1000								9	5	00
	22	Accounts Receivable	1020	4	2	0	0	00
		Service Revenue	4000						4	2	0	0	00
	31	Postage Exp.	5070			2	5	00
		Supplies expense	5050			4	2	00
		Misc. Exp.	5100			1	0	00
		Freedman, Withdrawals	3010			1	5	00
		Cash	1000								9	2	00

CASH	CASH	CASH	CASH						ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000	ACCOUNT NO. 1000
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	Balance forward	√											1	6	4	5	00
10/1			J3						1	2	0	0	00		4	4	5	00
2			J3							1	0	0	00		3	4	5	00
4			J3	3	6	0	0	00						3	9	4	5	00
5			J3	2	6	0	0	00						6	5	4	5	00
7			J3						2	0	0	0	00	4	5	4	5	00
16			J3								6	5	00	4	4	8	0	00
17			J3								9	5	00	4	3	8	5	00
31			J3								9	2	00	4	2	9	3	00

PETTY CASH	PETTY CASH	PETTY CASH	PETTY CASH						ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010	ACCOUNT NO. 1010
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/2	1X		J3		1	0	0	00							1	0	0	00

ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE						ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020	ACCOUNT NO. 1020
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√											2	6	0	0	00
10/5			J3						2	6	0	0	00	–		0		–
22			J3	4	2	0	0	00						4	2	0	0	00

PREPAID RENT	PREPAID RENT	PREPAID RENT	PREPAID RENT						ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025	ACCOUNT NO. 1025
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√												4	0	0	00
10/1			J3	1	2	0	0	00						1	6	0	0	00
SUPPLIES	SUPPLIES	SUPPLIES	SUPPLIES						ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030	ACCOUNT NO. 1030
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
	1X	balance forward	√													9	0	00
COMPUTER SHOP EQUIPMENT	COMPUTER SHOP EQUIPMENT	COMPUTER SHOP EQUIPMENT	COMPUTER SHOP EQUIPMENT						ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080	ACCOUNT NO. 1080
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√											2	4	0	0	00

ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCUMULATED DEPRECIATION, COMPUTER SHOP EQUIPMENT	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081	ACCOUNT NO. 1081
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√																		9	9	00

OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	OFFICE EQUIPMENT	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090	ACCOUNT NO. 1090
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√													6	0	0	00

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ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCUMULATED DEPRECIATION, OFFICE EQUIPMENT	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091	ACCOUNT NO. 1091
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√																			2	0	00

ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNTS PAYABLE	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000	ACCOUNT NO. 2000
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√																		2	1	0	00
10/16			J3			6	5	00													1	4	5	00
10/17			J3			9	5	00														5	0	00

T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	T. FREEDMAN, CAPITAL	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000	ACCOUNT NO. 3000
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
9/30	1X	balance forward	√																	7	4	0	6	00

INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	T. FREEDMAN, WITHDRAWALS	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010	ACCOUNT NO. 3010
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/7	1X		J3	2	0	0	0	00							2	0	0	0	00
10/30			J3			1	5	00							2	0	1	5	00

INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	INCOME SUMMARY	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020	ACCOUNT NO. 3020
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/31	1X		J3			4	2	00									4	2	00
INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/31	1X		J3			2	5	00									2	5	00

DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER SHOP EQUIPMENT	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit

MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/31	1X		J3			1	0	00									1	0	00

AUXILIARY PETTY CASH RECORD

BANK RECONCILIATION AS OF SEPTEMBER 30, 201X

	BALANCE PER BANK	BALANCE PER BANK	BALANCE PER BANK	BALANCE PER BANK		CHECKBOOK BALANCE	CHECKBOOK BALANCE	CHECKBOOK BALANCE
Bank Statement Balance	Bank Statement Balance	Bank Statement Balance	Bank Statement Balance	$2,905.00	Checkbook Balance	Checkbook Balance	Checkbook Balance	$1,645.00
Add: Deposit in Transit	Add: Deposit in Transit	Add: Deposit in Transit	Add: Deposit in Transit	140.00	Add:	Add:	Add:	-0-
				3,045.00
Deduct:	Deduct:	Deduct:	Deduct:
Check #	Check #	Check #	8106	200.00	Deduct:	Deduct:	-0-	-0-
			8107	1,200.00
				1,400.00
Reconciled Balance	Reconciled Balance	Reconciled Balance	Reconciled Balance	$1,645.00	Reconciled Balance	Reconciled Balance	$1,645.00	$1,645.00

SANCHEZ COMPUTER CENTER

TRIAL BALANCE

OCTOBER 31, 201X

Cash	4	2	9	3	00
Petty Cash		1	0	0	00
Accounts Receivable	4	2	0	0	00
Prepaid Rent	1	6	0	0	00
Supplies			9	0	00
Computer Shop Equipment	2	4	0	0	00
Accum. Depr. C.S. Equip.								9	9	00
Office Equipment		6	0	0	00
Accum. Depr. Office Equip.								2	0	00
Accounts Payable								5	0	00
T. Freed man, Capital						7	4	0	6	00
T. Freed man, Withdrawals	2	0	1	5	00
Service Revenue						7	8	0	0	00
Postage Exp.			2	5	00
Supplies Expense			4	2	00
Misc. Exp.			1	0	00
Totals	15	3	7	5	00	15	3	7	5	00

RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	RENT EXPENSE	ACCOUNT NO. 5020	ACCOUNT NO. 5020	ACCOUNT NO. 5020
Date	Explanation	Post Ref.	Debit	Credit	Credit	Balance	Balance
Date	Explanation	Post Ref.	Debit	Credit	Credit	Debit	Credit

UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	UTILITIES EXPENSE	ACCOUNT NO. 5030	ACCOUNT NO. 5030	ACCOUNT NO. 5030
Date	Explanation	Post Ref.	Debit	Credit	Credit	Balance	Balance
Date	Explanation	Post Ref.	Debit	Credit	Credit	Debit	Credit

PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	PHONE EXPENSE	ACCOUNT NO. 5040	ACCOUNT NO. 5040	ACCOUNT NO. 5040
Date	Explanation	Post Ref.	Debit	Credit	Credit	Balance	Balance
Date	Explanation	Post Ref.	Debit	Credit	Credit	Debit	Credit

SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	SUPPLIES EXPENSE	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050	ACCOUNT NO. 5050
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/31	0X		J3			4	2	00									4	2	00

INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	INSURANCE EXPENSE	ACCOUNT NO. 5060	ACCOUNT NO. 5060	ACCOUNT NO. 5060
Date	Explanation	Post Ref.	Debit	Credit	Credit	Balance	Balance
Date	Explanation	Post Ref.	Debit	Credit	Credit	Debit	Credit

POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	POSTAGE EXPENSE	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070	ACCOUNT NO. 5070
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/31	0X		J3			2	5	00									2	5	00

DEPRECIATION EXPENSE, COMPUTER EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER EQUIPMENT	DEPRECIATION EXPENSE, COMPUTER EQUIPMENT	ACCOUNT NO. 5080	ACCOUNT NO. 5080	ACCOUNT NO. 5080
Date	Explanation	Post Ref.	Debit	Credit	Credit	Balance	Balance
Date	Explanation	Post Ref.	Debit	Credit	Credit	Debit	Credit

DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	DEPRECIATION EXPENSE, OFFICE EQUIPMENT	ACCOUNT NO. 5090	ACCOUNT NO. 5090	ACCOUNT NO. 5090
Date	Explanation	Post Ref.	Debit	Credit	Credit	Balance	Balance
Date	Explanation	Post Ref.	Debit	Credit	Credit	Debit	Credit

MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	MISCELLANEOUS EXPENSE	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100	ACCOUNT NO. 5100
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance	Balance
Date	Date	Explanation	Post Ref.	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit	Credit	Debit	Debit	Debit	Debit	Debit	Credit	Credit	Credit	Credit	Credit
10/31	0x		J3			1	0	00									1	0	00

AUXILIARY PETTY CASH RECORD

BANK RECONCILIATION AS OF SEPTEMBER 30, 201X

	BALANCE BANK	BALANCE BANK	BALANCE BANK	BALANCE BANK		CHECKBOOK BALANCE	CHECKBOOK BALANCE	CHECKBOOK BALANCE
Bank Statement Balance	Bank Statement Balance	Bank Statement Balance	Bank Statement Balance	$2,905.00	Checkbook Balance	Checkbook Balance	Checkbook Balance	$1,645.00
Add: Deposit in Transit	Add: Deposit in Transit	Add: Deposit in Transit	Add: Deposit in Transit	140.00	Add:	Add:	Add:	-0-
				3,045.00
Deduct:	Deduct:	Deduct:	Deduct:
Check #	Check #	Check #	8106	200.00	Deduct:	Deduct:	-0-	-0-
			8107	1,200.00
				1,400.00
Reconciled Balance	Reconciled Balance	Reconciled Balance	Reconciled Balance	$1,645.00	Reconciled Balance	Reconciled Balance	$1,645.00	$1,645.00

SANCHEZ COMPUTER CENTER

TRIAL BALANCE

OCTOBER 31, 201X

Cash	4	2	9	3	00
Petty Cash		1	0	0	00
Accounts Receivable	4	2	0	0	00
Prepaid Rent	1	6	0	0	00
Supplies			9	0	00
Computer Shop Equipment	2	4	0	0	00
Accum. Depr. C.S. Equip.								9	9	00
Office Equipment		6	0	0	00
Accum. Depr. Office Equip.								2	0	00
Accounts Payable								5	0	00
T. Freed man, Capital						7	4	0	6	00
T. Freed man, Withdrawals	2	0	1	5	00
Service Revenue						7	8	0	0	00
Postage Exp.			2	5	00
Supplies Expense			4	2	00
Misc. Exp.			1	0	00
Totals	15	3	7	5	00	15	3	7	5	00