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A.4/1: Jim invested $100,000 in cash and $50,000 in equipment in the company.
B.4/2: The company prepaid for insurance with $1,200 cash.
C.4/3: The company paid cash for rent totaling $1,200.
D.4/5: The company completed services for a client for cash totaling $8,000.
E.4/10: The company provided a service for $15,000 on account.
F.4/11: The company purchased equipment for $5,000 and supplies for $3,000 on account.
G.4/15: The company paid $1,500 cash for employee salaries.
H.4/24: The company paid $300 cash for utility bills.
I.4/28: The company paid dividends totaling $2,000 cash.
Adjusting entries completed on April 30
J.Insurance expired for the month of April.
K.An ending count determined that supplies totaled $2,600.
L.Wages of $3,000 were earned but not paid.
M.Services of $5,000 were earned but not billed.
N.Depreciation on the equipment is $500 per month.
Using the above data, complete the following:
•Posting to T-accounts
•Adjusting trial balance
•Statement of retained earnings
•Balance sheet and closing entries
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