Date Nov

Particulars 2005 1 Cash Office Equipment Julian Rios, Capital Lee Stone, Capital To record contribution. 2 Land Building Cash Notes Payable To record acquisition of assets. 3 Trucks Cash Notes Payable To record acquisition of trucks. 6 Office Equipment Cash To record acquisition of equipment. Cash Accounts Receivable Moving Service Revenue To record revenue. 9 Cash Accounts Receivable Moving Service Revenue To record revenue. 15 Salaries Expense Cash To record payment of expense. 25 Cash Moving Service Revenue To record revenue. 30 Salaries Expenses Accrued Expenses To record expenses. Repair and Maintenance Accrued Expense To record accred expenses.

PR 1 18 40 41

Debit 350000 50000

11 12 1 30

170000 360000

15 1 30

432000

18 1

24000

1 3 60

7275 5700

1 3 60

7500 21000

70 1

17400

1 60

25525

70 31

17400

72 32

1250

Cash Unearned Revenue To record unearned expenses. Gasoline Expense Accounts Payable To record gasoline expenses. Notes Payable Interest Expense Julian Rios, Drawing Lee Stone, Drawing Cash To record withdrawal and expenses.

1 33

2000

71 32

17500

30 73 42 43 1

2000 3000 1500 1500

Credit

200000 200000

130000 400000

200000 232000

24000

12975

28500

17400

25525

17400

1250

2000

17500

8000

Genera Ledgers Date Nov. 1 Nov. 6 Nov. 9 Nov. 25 Nov. 30 Particulars Cash Cash Cash Cash Cash PR Cash Debit Date 350000 Nov. 2 7275 Nov. 3 7500 Nov. 6 Nov. 30 25525 2000 30300 Particulars Cash Cash Cash Cash

Date Nov. 6 Nov.9

Particulars Accounts Receivable Accounts Receivable

Accounts Receivable PR Debit Date 5700 21000

Particulars

26700 Land Debit 170000

Date Nov. 2

Particulars Land

PR

Date

Particulars

Date Nov. 2

Particulars

PR

Building Debit 360000

Date

Particulars

Date

Particulars

Accumulated Depreciation- building PR Debit Date

Particulars

Date

Particulars

PR

Trucks Debit

Date

Particulars

Nov. 3

432000

Date

Particulars

Accumuated Depreciation-trucks PR Debit Date

Particulars

Date Nov. 1 Nov. 6

Particulars

Office Equipment PR Debit Date 50000 24000

Particulars

Date

Accumulated Depreciation- office Equipment Particulars PR Debit Date

Particulars

Date Nov. 30

Particulars

PR

Notes Payable Debit

Date 2000 Nov. 2 Nov. 3

Particulars

Particulars Cash Cash Cash Cash

Account No. 1 PR Credit 130000 200000 24000 8000

Accounts Payable Date Particulars

Accrued Expenses Particulars Account no. 3 PR Credit Date Particulars

Particulars

Account no. 11 PR Credit

Unearned Revenues Date Particulars

Particulars

Account no. 12 PR Credit

Juian Rios, Capital Date Particulars

ng Particulars

Account no. 13 PR Credit

Julian Rios, drawing Date Nov. 30 Particulars

Particulars

Account no. 15 PR Credit

Lee Stone, Capital Date Particulars

Particulars

Account no. 16 PR Credit

Lee Stone, Drawing Date Nov. 30 Particulars

Particulars

Account no. 18 PR Credit

Income summary Date Particulars

Particulars

Account no. 19 PR Credit

Moving Service Revenue Date Particulars

Particulars

Account no. 30 PR Credit 400000 232000

Depreciation Expense-office equ Date Particulars

Accounts Payable PR Debit Date Nov. 30

Particulars

Account no. 31 PR Credit 17500

Date Nov. 15 Nov. 30

Accrued Expenses PR Debit Date Nov. 30 Nov. 30

Particulars Accrued Expenses Accrued Expenses

Account no. 32 PR Credit 17400 1250

Date Nov. 30

18650

Unearned Revenues PR Debit Date Nov. 30

Particulars Unearned Revenues

Account no. 33 PR Credit 2000

Date Nov. 30

Juian Rios, Capital PR Debit Date Nov. 1

Particulars Julian Rios, Capital

Account no. 40 PR Credit 200000

Date Nov. 30

Julian Rios, drawing PR Debit Date 1500

Particulars

Account no. 42 PR Credit

Date Nov. 30

Lee Stone, Capital PR Debit Date

Particulars

Account no. 41 PR Credit

Nov. 1

200000

Lee Stone, Drawing PR Debit Date 1500

Particulars

Account no. 43 PR Credit

Date

Income summary PR Debit Date

Particulars

Account no. 50 PR Credit

Date

Moving Service Revenue PR Debit Date Nov. 6 Nov. 9 Nov. 25

Particulars

Account no. 60 PR Credit 12975 28500 25525 67000

Date

Depreciation Expense-office equipment PR Debit Date

Particulars

Account no. 76 PR Credit

Particulars

Salaries Expense PR Debit Date 17400 17400

Particulars

Account no. 70 PR

34800 Gasoline Expenses PR Debit Date 17500 Account no. 71 PR

Particulars

Particulars

Particulars

Repair and Maintenance Expenses PR Debit Date 1250

Particulars

Account no. 72 PR

Particulars

Interest Expenses PR Debit Date 3000

Particulars

Account no. 73 PR

Particulars

Depreciation Expense-building PR Debit Date 3000

Particulars

Account no. 74 PR

Particulars

PR

Cash Debit

Date

Particulars

Account no. 1 PR

Particulars

PR

Cash Debit

Date

Particulars

Account no. 1 PR

Particulars

PR

Cash Debit

Date

Particulars

Account no. 1 PR

Particulars

Depreciation expense-trucks PR Debit Date

Particulars

Account no. 75 PR

Account no. 70 Credit

Account no. 71 Credit

Account no. 72 Credit

Account no. 73 Credit

Account no. 74 Credit

Account no. 1 Credit

Account no. 1 Credit

Account no. 1 Credit

Account no. 75 Credit