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1、Ex.3–3Nov.1Cash120,000CapitalStock120,000Issuedstockinexchangeforcash.8Land70,000Building58,600Cash33,600NotesPayable95,000Purchasedlandandbuilding,bypaying$33,600cashandissuinganotepayablefortheremainingbalance.15OfficeEquipment3,200AccountsPayable3,200Purchased
2、officeequipmentonaccount.21AccountsPayable480OfficeEquipment480ReturnedsomeoftheofficeequipmentpurchasedonNovember15.25NotesPayable12,000Cash12,000Paidnotepayable.30Vehicles9,400Cash1,400NotesPayable8,000Purchasedvehiclesbypaying$1,400cashandissuinganotepayablefo
3、rtheremainingbalance.Ex.3–4AVENSONINSURANCECOMPANYTrialBalanceNovember30,20__Cash$73,000Land70,000Building58,600Officeequipment2,720Vehicles9,400Notespayable$91,000Accountspayable2,720Capitalstock120,000$213,720$213,720Ex.3–13a.July18Cash1,500CapitalStock1,500Iss
4、ued500sharesofcapitalstocktoPatrickDoneganat$3pershare.July22OfficeSupplies100AccountsPayable100Purchasedofficesuppliesonaccount.July23MowingEquipment2,000Cash400NotesPayable1,600Purchasedmowingequipmentpaying$400cashandissuinga$1,600notepayableforthebalance.July
5、24FuelExpense25Cash25PaidforgasolinetobeusedinJuly.July25AccountsReceivable150MowingRevenue150BilledLostCreekCemeteryformowingservices.PaymentisdueJuly30.July26AccountsReceivable200MowingRevenue200BilledGolfViewCondominiumsformowingservices.PaymentisdueAugust1.Ju
6、ly30Cash150AccountsReceivable150CollectedamountduefromLostCreekCemeteryformowingservicesprovidedJuly25.July31SalariesExpense80Cash80PaidsalarytoTeddyGrimmforworkperformedinJuly.30Minutes,MediumPROBLEM3–1HEARTLANDCONSTRUCTIONb.TransactionAssets=Liabilities+Owners’
7、EquityFeb.1+$500,000(Cash)$0+$500,000(CapitalStock)Feb.10+$100,000(Land)+$240,000(NotesPayable)$0+$200,000(OfficeBuilding)–$60,000(Cash)Feb.16+$12,000(ComputerSystems)$0$0–$12,000(Cash)Feb.18+$9,000(OfficeFurnishings)+$8,000(AccountsPayable)$0–$1,000(Cash)Feb.22+
8、$300(OfficeSupplies)$0$0–$300(Cash)Feb.23+$36(AccountsReceivable)$0$0–$36(ComputerSystems)Feb.27–$4,000(Cash)-$4,000(AccountsPayable)$0Feb.28+$36(Cash)$0$0–$36
