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
|
Apr.
|
15
|
800
|
|
|
|
Apr.
|
30
|
900
|
|
12
|
700
|
|
25
|
3,500
|
|
|
|
|
|
|
|
29
|
800
|
|
|
|
|
|
|
|
|
|
|
30
|
900
|
|
|
|
|
|
|
|
|
|
|
Accounts Receivable
|
Common Stock
|
|
Apr.
|
7
|
3400
|
Apr.
|
29
|
800
|
|
|
|
Apr.
|
1
|
15000
|
|
Supplies
|
|
|
|
|
|
Service Revenue
|
|
Apr.
|
4
|
5200
|
|
|
|
|
|
|
Apr.
|
7
|
3400
|
|
|
|
|
|
|
|
|
|
|
12
|
700
|
|
Accounts Payable
|
Salaries and Wages Expense
|
|
Apr.
|
25
|
3500
|
Apr.
|
4
|
5200
|
Apr.
|
15
|
800
|
|
|
|
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.)