Question

alina

請問要怎麼修改此試算表呢？
謝謝

5,000
Divendends
II. The trial balance of Drysdale Company shown below does not balance.
DRYSDALE COMPANY
Trial Balance
June 30, 2020
Debit
Credit
Cash
£9,873
15,200
1,200
46,600
Accounts Receivable
Supplies
Equipment
Accounts Payable
Share Capital-Ordinary
Dividends
£ 20,432
39,000
3,000
Service Revenue
30,400
7,600
Salaries and Wages Expense
Maintenance and Repairs Expense
3,200
£86,673
£89,832

a
An examination of the ledger and journal reveals the following errors:
1. Each of the above listed accounts has a normal balance per the general ledger.
2. Cash of £1,400 received from a customer on account was debited to Cash £4,100 and
credited to Accounts Receivable £4,100.
3. A dividend of £600 was posted as a credit to Dividends, £600 and credit to Cash £600.
4. A debit of £240 was not posted to Salaries and Wages Expense.
5. The purchase of equipment on account for £1,400 was recorded as a debit to
Maintenance and Repairs Expense and a credit to Accounts Payable for £1,400.
6. Services were performed on account for a customer, £620, for which Accounts
Receivable was debited £620 and Service Revenue was credited £62.
7. A payment on account for £ 1,125 was credited to Cash for £1,125 and credited to
Accounts Payable for £1,152.
Instructions
Prepare a correct
trial balance.
COMPANY

會計 試算表