Question

All Journals and General Ledger; Trial Balance The transactions completed by Revere Courier Company during December, the first month of the fiscal ye Dec. 1. Issued Check No. 610 for December rent, $4,200. Dec. 2. Issued Invoice No. 940 to Clifford Co., $1,740 Dec. 3. Received check for $4,800 from Ryan Co. in payment of account. Dec. 5. Purchased a vehicle on account from Platinum Motors, $37,300. Dec. 6. Purchased office equipment on account from Austin Computer Co., $4,500. Dec. 6. Issued Invoice No. 941 to Ernesto Co., $3,870. Dec. 9. Issued Check No. 611 for fuel expense, $600. Dec. 10. Received check from Sing Co. In payment of $4,040 invoice. Dec. 10. Issued Check No. 612 for $330 to Office To Go Inc. in payment of invoice. Dec. 10. Issued Invoice No. 942 to Joy Co., $1,970. Dec. 11. Issued Check No. 613 for $3,090 to Essential Supply Co. in payment of account. Dec. 11. Issued Check No. 614 for $500 to Porter Co. in payment of account. Dec. 12. Received check from Clifford Co. in payment of $1,740 invoice of December 2. Dec. 13. Issued Check No, 615 to Platinum Motors in payment of $37,300 balance of December 5. Dec. 16. Issued Check No. 616 for $39,800 for cash purchase of a vehicle. Dec. 16. Cash fees earned for December 1-16, $20,300 Dec. 17. Issued Check No. 617 for miscellaneous administrative expense, $500.

Answer 1

Note - Cash / Check has been used simultaneously and shown into one account - Cash Account only

Cash Account
Date	Particulars	Amount	Date	Particulars	Amount
01-Dec	To Balance brought Down	161680	01-Dec	By Rent - Check no 610	4200
03-Dec	To AR - Ryan Co	4800	09-Dec	By Fuel	600
10-Dec	Sing Co	4040	10-Dec	By Go Inc	330
12-Dec	Clifford	1740	11-Dec	By Essential Supply	3090
25-Dec	Ryan Co	4100	11-Dec	By Porter and Co	500
31-Dec	Fee	18900	13-Dec	By Platinum motor	37300
			16-Dec	By Vehicle	39800
			17-Dec	By Misc admn	500
			20-Dec	By advt	1780
			24-Dec	By S Homes	3000
			26-Dec	By Austin Computer	4500
			30-Dec	By Drivers Salary	16900
			30-Dec	By Office Salaries	7100
			31-Dec	By Office supplies	340
			31-Dec	By Balance carried down	75320
		195260			195260

Account Receivables
Date	Particulars	Amount	Date	Particulars	Amount
01-Dec	To Balance brought Down	12940	03-Dec	By Check - Ryan co	4800
02-Dec	To sale - clifford	1740	10-Dec	By check - Sing co	4040
06-Dec	To Sales - Earnesto	3870	12-Dec	By check - Clifford	1740
10-Dec	To Sales - Joy and co	1970	25-Dec	By Cash - Ryan co	4100
24-Dec	To sale - Sing co	6100	31-Dec	By Balance Carried down	17470
25-Dec	To Sales - Earnesto	5530
		32150			32150

Maintenance Supplies
Date	Particulars	Amount	Date	Particulars	Amount
Dec-01	To Balance brought Down	10850	20-Dec	By Consumption - repair	3200
18-Dec	To Essential supply	1750	31-Dec	By Balance Carried down	10900
19-Dec	To Mcclain	1500
		14100			14100

Office Supplies
Date	Particulars	Amount	Date	Particulars	Amount
Dec-01	To Balance brought Down	4900
19-Dec	To Mcclain	375
23-Dec	To Go Inc	400
31-Dec	To check	340	31-Dec	By Balance Carried down	6015
		6015			6015

Office Equipment
Date	Particulars	Amount	Date	Particulars	Amount
Dec-01	To Balance brought Down	28500
06-Dec	To Austin Computers	4500	31-Dec	By Balance Carried down	33000
		33000			33000

Accumulated Depreciation - Office Equipment
Date	Particulars	Amount	Date	Particulars	Amount
			Dec-01	By Balance brought Down	6900

Vehicles
Date	Particulars	Amount	Date	Particulars	Amount
Dec-01	To Balance brought Down	95900
05-Dec	To Platinum motors	37300
16-Dec	To cash	39800	31-Dec	By balance carried down	173000
		173000			173000

Accumulated Depreciation - Vehicles
Date	Particulars	Amount	Date	Particulars	Amount
			Dec-01	By Balance brought Down	14700

Accounts Payable
Date	Particulars	Amount	Date	Particulars	Amount
10-Dec	To check --Go Inc	330	Dec-01	By Balance brought Down	3920
11-Dec	to Check - Essential Co	3090	05-Dec	By Vehicle	37300
11-Dec	To Chek - Porter and Co	500	06-Dec	By Office equipment	4500
13-Dec	To Check - Platinum motors	37300	19-Dec	By Maint Supplies	1500
		47595			47595

S Holmes - Capital
Date	Particulars	Amount	Date	Particulars	Amount
			Dec-01	By Balance brought Down	289250

S Holmes Drawing
Date	Particulars	Amount	Date	Particulars	Amount
24-Dec	To cash	3000

Fees Earned
Date	Particulars	Amount	Date	Particulars	Amount
			31-Dec	By cash	18900

Driver Salary Expenses
Date	Particulars	Amount	Date	Particulars	Amount
30-Dec	To cash	16900

Maintenance Supplies Exps
Date	Particulars	Amount	Date	Particulars	Amount
20-Dec	By Consumption - repair	3200

Fuel Expenses
Date	Particulars	Amount	Date	Particulars	Amount
09-Dec	To check	600

Office Salaries Expense
Date	Particulars	Amount	Date	Particulars	Amount
30-Dec	To cash	7100

Rent Expense
Date	Particulars	Amount	Date	Particulars	Amount
01-Dec	To Check	4200

Advertising Expenses
Date	Particulars	Amount	Date	Particulars	Amount
20-Dec	To check	1780

Miscellaneous Adminstrative Expenses
Date	Particulars	Amount	Date	Particulars	Amount
17-Dec	To cash	500