Question

These are the journal entries to the accounts in the general ledgar. I am having trouble on how to make a trial balance. It has 12 columns to fill in data with account type and the amount that each account type has but I can not figure the pieces out.

28 N o Q H K M notes payable Date Explanation Ref Debit Credit Balance 4-Sep equipment 20000 20000 common stock Date Explanation Ref Debit Credit Balance 1-Sep cash 25000 25000 dividends Date Explanation Ref Debit Credit Balance 30-Sep cash 1500 1500 А B CI D E F 1 cash 2 Date Explanation Ref Debit Credit Balance 3 1-Sep Common stock 25000 4 4-Sep equipment 10000 5 8-Sep rent expense 1000 400 6 15-Sep prepaid insurance 7 18-Sep Service revenue 2500 8 20-Sep salaries and wages expense 500 9 30 Sep dividends 1500 10 27500 13400 14100 11 12 13 accounts receivable 14 Date Explanation Ref Debit Credit Balance 15 30-Sep service revenue 4000 4000 16 prepaid insurance 17 Date Explanation Ref Debit Credit Balance 18 15-Sep cash 400 400 19 equipment 20 Date Explanation Ref Debit Credit Balance 21 4-Sep cash 10000 22 notes payable 20000 23 30000 30000 24 accounts payable 25 Date Explanation Ref Debit Credit Balance 26 25-Sep utilities expense 100 100 27 service revenue Date Explanation Ref Debit Credit Balance 18-Sep cash 2500 30-Sep accounts receivable 4000 6500 6500 rent expense Date Explanation Ref Debit Credit Balance 8-Sep cash 1000 1000 salaries and wages expenses Date Explanation Ref Debit Credit Balance 500 500 20-Sep cash utilities expense Date Explanation Ref Debit Credit Balance 25-Sep accounts payable 100 100

Answer 1

Answer
Trial Balance
Particulars	Debit ($)	Credit ($)
Cash	14,100	-
Accounts receivable	4,000	-
Prepaid insurance	400	-
Equipment	30,000	-
Accounts payable	-	100
Notes Payable	-	20,000
Common Stock	-	25,000
Dividends	1,500	-
Service revenue	-	6,500
Rent expense	1,000	-
Salaries and wages expense	500	-
Utilities expense	100	-
Totals	51,600	51,600