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DATE
ACCOUNT TITLE AND EXPLANATION P.R. DEBIT CREDIT
2018
Feb 1 Cash 110 62,000.00
Laurente, Capital 310 62,000.00
Initial Investment.

3 Cleaning Supplies 130 21,400.00

Accounts Payable 220 21,400.00
Purchase of supplies on account.

5 Cleaning Equipment 150 15,600.00

Accounts Payable 220 15,600.00
Purchase of equipment on account.

6 Service Vehicle 160 47,000.00

Cash 110 10,000.00
Notes Payable 210 37,000.00
Purchase of Service Vehicle.

7 Rent Expense 520 7,300.00

Cash 110 7,300.00
Paid rent for the month.

9 Cash 110 31,800.00

Cleaning Revenues 410 31,800.00
Received cash for cleaning services.

10 Advertising Expense 530 1,700.00

Cash 110 1,700.00
Paid a newspaper ad.

12 Prepaid Insurance 140 4,800.00

Cash 110 4,800.00
Prepayments of Insurance.

13 Accounts Payable 220 9,000.00

Cash 110 9,000.00
Paid on account purchases.

14 Miscellaneous Expense 550 2,200.00

Cash 110 2,200.00
Paid Miscellaneous.

15 Accounts Receivable 120 18,600.00

Cleaning Revenues 410 18,600.00
On account cleaning revenue.

16 Salaries Expense 510 8,400.00

Cash 110 8,400.00
Paid Salaries.

20 Cash 110 9,800.00

Accounts Receivable 120 9,800.00
Collection from customers.

22 Notes Payable 210 2,400.00

Cash 110 2,400.00
Paid note payable,

25 Telephone Expense 530 900.00

Cash 110 900.00
Paid telephone expense.

28 Salaries Expense 510 7,900.00

Cash 110 7,900.00
Paid Salaries.

Accounts Receivable 120 22,500.00

Cleaning Revenues 410 22,500.00
 On account cleaning revenue.

Laurente, Withdrawals 320 10,000.00

Cash 110 10,000.00
Withdrew cash.

Account: Cash Account No. 110

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 1 Initial Investment. 62,000.00 62,000.00
6 Purchase of Service Vehicle. 10,000.00 52,000.00
7 Paid rent for the month. 7,300.00 44,700.00
9 Received cash for cleaning services. 31,800.00 76,500.00
10 Paid a newspaper ad. 1,700.00 74,800.00
12 Prepayments of Insurance. 4,800.00 70,000.00
13 Paid on account purchases. 9,000.00 61,000.00
14 Paid Miscellaneous. 2,200.00 58,800.00
16 Paid Salaries. 8,400.00 50,400.00
20 Collection from customers. 9,800.00 60,200.00
22 Paid note payable, 2,400.00 57,800.00
25 Paid telephone expense. 900.00 56,900.00
28 Paid Salaries. 7,900.00 49,000.00
Withdrew cash. 10,000.00 39,000.00

Account: Accounts Receivable Account No. 120

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 15 On account cleaning revenue. 18,600.00 18,600.00
20 Collection from customers. 9,800.00 8,800.00
28 On account cleaning revenue. 22,500.00 31,300.00

Account: Cleaning Supplies Account No. 130

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 3 Purchase of supplies on account. 21,400.00 21,400.00

Account: Prepaid Insurance Account No. 140

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 12 Prepayments of Insurance. 4,800.00 4,800.00

Account: Cleaning Equipment Account No. 150

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 5 Purchase of equipment on account. 15,600.00 15,600.00

Account: Service Vehicle Account No. 160

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 6 Purchase of Service Vehicle. 47,000.00 47,000.00

Account: Notes Payable Account No. 210

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 6 Purchase of Service Vehicle. 37,000.00 37,000.00
22 Paid note payable, 2,400.00 34,600.00
 Account: Accounts Payable Account No. 220
DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 3 Purchase of supplies on account. 21,400.00 21,400.00
5 Purchase of equipment on account. 15,600.00 37,000.00
13 Paid on account purchases. 9,000.00 28,000.00

Account: Laurente, Capital Account No. 310

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 1 Initial Investment. 62,000.00 62,000.00

Account: Laurente, Withrawals Account No. 320

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 28 Withdrew cash. 10,000.00 10,000.00

Account: Cleaning Revenues Account No. 410

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 9 Received cash for cleaning services. 31,800.00 31,800.00
15 On account cleaning revenue. 18,600.00 50,400.00
28 On account cleaning revenue. 22,500.00 72,900.00

Account: Salaries Expense Account No. 510

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 16 Paid Salaries. 8,400.00 8,400.00
28 Paid Salaries. 7,900.00 16,300.00

Account: Rent Expense Account No. 520

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 7 Paid rent for the month. 7,300.00 7,300.00

Account: Advertising Expense Account No. 530

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 10 Paid a newspaper ad. 1,700.00 1,700.00

Account: Telephone Expense Account No. 540

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 25 Paid telephone expense. 900.00 900.00

Account: Miscellaneous Expense Account No. 550

DATE
ACCOUNT TITLE AND EXPLANATION DEBIT CREDIT BALANCE
2018
Feb 14 Paid Miscellaneous. 2,200.00 2,200.00
 Laurente Cleaning Services
Unadjusted Trial Balance
Feb-18
No. Account Title Debit Credit
110 Cash 39,000.00
120 Accounts Receivable 31,300.00
130 Cleaning Supplies 21,400.00
140 Prepaid Insurance 4,800.00
150 Cleaning Equioment 15,600.00
160 Service Vehicle 47,000.00
210 Notes Payable 34,600.00
220 Accounts Payable 28,000.00
310 Laurente, Capital 62,000.00
320 Laurente, Withrawals 10,000.00
410 Cleaning Revenues 72,900.00
510 Salaries Expense 16,300.00
520 Rent Expense 7,300.00
530 Advertising Expense 1,700.00
540 Telephone Expense 900.00
550 Miscellaneous Expense 2,200.00
TOTAL 197,500.00 197,500.00