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The T accounts on the next page summarize the ledger of McGregor Gardening Company, Inc. at the end of the first month of operations.
Cash
Unearned Service Revenue
Apr.
1
15,000
15
800
30
900
12
700
25
3,500
29
Accounts Receivable
Common Stock
7
3400
15000
Supplies
Service Revenue
4
5200
Accounts Payable
Salaries and Wages Expense
3500
Instructions
(a) Prepare in the order they occurred the journal entries (including explanations) that resulted in the amounts posted to the accounts.
(b) Prepare a trial balance at April 30, 2012. (Hint:Compute ending balances of T accounts first.)
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