Section
Date
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
General Journal
Date
Jan. 4
Account Titles
Debit
12
12
Credit
1
2
3
4
5
6
7
8
9
10
11
12
13
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
1
Name
Section
Date
(b) (Continued)
Date
1 Jan. 14
2
3
4
14
5
6
7
17
8
9
10
18
11
12
13
20
14
15
16
20
17
18
19
28
20
21
22
23
28
24
25
26
30
27
28
29
30
31
31
32
33
31
34
35
Account Titles
Debit
Credit
cle Continued
kie Creations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Name
Section
Date
Explanation
Balance
Ref.
Debit
Credit
Balance
1,130
Credit
Balance
875
Credit
Balance
Credit
Balance
350
Accounts Receivable
Date
Jan. 1
Explanation
Balance
Ref.
Debit
Merchandise Inventory
Date
Explanation
Ref.
Debit
Baking Supplies
Date
Jan. 1
Explanation
Balance
Ref.
Debit
e Chronicle Continued
Cookie Creations
Name
Section
Date
Explanation
Balance
Ref.
Debit
Credit
Balance
1,210
Credit
Balance
1,300
Baking Equipment
Date
Jan. 1
Explanation
Balance
Ref.
Debit
Explanation
Balance
Ref.
Debit
Credit
Balance
43
Accounts Payable
Date
Jan. 1
Explanation
Balance
Ref.
Debit
Credit
Balance
75
Salaries Payable
Date
Jan. 1
Explanation
Balance
Ref.
Debit
Credit
Balance
56
Unearned Revenue
Date
Jan. 1
Explanation
Balance
Ref.
Debit
Credit
Balance
300
cle Continued
kie Creations
Name
Section
Date
Explanation
Balance
Ref.
Debit
Credit
Balance
15
Note Payable
Date
Jan. 1
Explanation
Balance
Ref.
Debit
Credit
Balance
2,000
Credit
Balance
2,376
Debit
Credit
Balance
Debit
Credit
Balance
Debit
Credit
Balance
Salaries Expense
Ref.
Debit
Credit
Balance
N. Koebel, Capital
Date
Jan. 1
Explanation
Balance
Ref.
Debit
N. Koebel, Drawings
Date
Explanation
Ref.
Sales
Date
Explanation
Ref.
Explanation
Date
Explanation
Ref.
e Chronicle Continued
Cookie Creations
Name
Section
Date
Explanation
Ref.
Debit
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Credit
Balance
Depreciation Expense
Date
Explanation
Ref.
Debit
Insurance Expense
Date
Explanation
Ref.
Debit
Freight-Out
Date
Explanation
Ref.
Debit
Interest Expense
Date
Explanation
Ref.
Debit
cle Continued
kie Creations
Name
Section
Date
(c)
COOKIE CREATIONS
Trial Balance
January 31, 2008
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Debit
Credit
e Chronicle Continued
Cookie Creations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
7
Name
Section
Date
(d)
Date
1 Jan. 31
2
3
4
5
6
31
7
8
9
31
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Account Titles
J2
Debit
Credit
cle Continued
kie Creations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Name
Section
Date
(e)
COOKIE CREATIONS
Adjusted Trial Balance
January 31, 2008
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Debit
Credit
e Chronicle Continued
Cookie Creations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
9
Name
Section
Date
(f)
COOKIE CREATIONS
Income Statement
For the Month Ended January 31, 2008
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
10
10
cle Continued
kie Creations
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
10
10