Presented below is the ledger for Bowman Co. Journalize transactions from account data and prepare a trial balance.
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Cash
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No. 101
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10/1
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3,000
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10/4
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400
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10/10
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500
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10/12
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1,500
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10/10
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4,000
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10/15
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250
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10/20
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500
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10/30
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300
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10/25
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2,000
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10/31
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500
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Accounts Receivable
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No. 112
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10/6
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800
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10/20
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500
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10/20
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940
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Supplies
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No. 126
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10/4
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400
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Equipment
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No. 157
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10/3
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2,000
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Notes Payable
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No. 200
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10/10
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4,000
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Accounts Payable
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No. 201
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10/12
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1,500
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10/3
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2,000
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Owner's Capital
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No. 301
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10/1
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3,000
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10/25
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2,000
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Owner's Drawings
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No. 306
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10/30
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300
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Service Revenue
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No. 400
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10/6
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800
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10/10
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500
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10/20
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940
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Salaries and Wages Expense
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No. 726
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10/31
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500
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Rent Expense
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No. 729
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10/15
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250
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Instructions
(a) Reproduce the journal entries for the transactions that occurred on October 1, 10, and 20, and provide explanations for each.
(b) Determine the October 31 balance for each of the accounts above, and prepare a trial balance at October 31, 2012.