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Presented below is the ledger for Bowman Co. Journalize transactions from account data and prepare a trial balance.
Cash
No. 101
10/1
3,000
10/4
400
10/10
500
10/12
1,500
4,000
10/15
250
10/20
10/30
300
10/25
2,000
10/31
Accounts Receivable
No. 112
10/6
800
940
Supplies
No. 126
Equipment
No. 157
10/3
Notes Payable
No. 200
Accounts Payable
No. 201
Owner's Capital
No. 301
Owner's Drawings
No. 306
Service Revenue
No. 400
Salaries and Wages Expense
No. 726
Rent Expense
No. 729
Instructions
(a) Reproduce the journal entries for the transactions that occurred on October 1, 10, and 20, and provide explanations for each.
(b) Determine the October 31 balance for each of the accounts above, and prepare a trial balance at October 31, 2012.
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