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trial balance of pioneer corp. on July 1, 2010 is: account -------------------de

ID: 2544998 • Letter: T

Question

trial balance of pioneer corp. on July 1, 2010 is:

account -------------------debit ---------------credit

cash............................ $26,000   

accounts receivable...... $4,500

accounts payable........................................$2,000

common stock.............................................$10,000

retained earnings.........................................$18,500

total...............................$30,500 .................$30,500

transactions during august 2010

a.loan of $45,000 from chasebank in note form

b.bought land for $40,000 cash

c. received $5,000 for services performed for customer

d. bought $300 supplies on credit

e. paid $1000 on account

f. paid salary expenses of $3000

g.received $3000 on account

h. declared dividend of $1,800

i. paid the $1,800 dividend declared in ( h. )

Post to the general ledger (a - i)

please do the following T-accounts, calculate the total only if its a permanent account.

cash, accounts receivable, supplies, land, accounts payable, notes payable, dividends payable, retained earnings, dividends, revenue, salary expense, common stock.

Explanation / Answer

Note: Since Revenue, Salary Expense are not permanent account, these accounts are not closed.

Cash Account Dr Cr Opening Balance          26,000 Land          40,000 Notes Payable          45,000 Accounts Payable            1,000 Revenue            5,000 Salary expense            3,000 Accounts Receivable            3,000 Dividend            1,800 Closing Balance          33,200 Total          79,000 Total          79,000 Accounts Receivable Dr Cr Opening Balance            4,500 Cash            3,000 Closing Balance            1,500 Total            4,500 Total            4,500 Supplies Dr Cr Accounts Payable                300 Closing Balance                300 Total                300                300 Land Dr Cr Cash          40,000 Closing Balance          40,000 Total          40,000 Total          40,000 Accounts Payable Dr Cr Cash            1,000 Opening Balance            2,000 Closing Balance            1,300 Supplies                300            2,300 Total            2,300 Notes Payable Dr Cr Closing Balance          45,000 Cash          45,000 Total          45,000 Total          45,000 Dividend Payable Dr Cr Cash            1,800 Dividend            1,800 Total            1,800 Total            1,800 Retained Earning Dr Cr Dividend            1,800 Opening Balance          18,500 Closing balance          16,700 Total            1,800 Total          18,500 Dividends Dr Cr Dividend Payable            1,800 Retained Earning            1,800 Total            1,800 Total            1,800 Revenue Dr Cr Cash            5,000 Salary Expense Dr Cr Cash            3,000 Common Stock Dr Cr Closing balance 10,000 Opening Balance          10,000 Total 10,000 Total 10,000