II. The trial balance of Drysdale Company shown below does not balance.
DRYSDALE COMPANY
Trial Balance
June 30, 2025
Errors
Correct
Debit
Credit
Debit
Credit
Cash £2,600 £540
£2,600
Accounts Receivable £7,600 £540
7,600
Supplies
600
Equipment £8,300 + £700
8,300
Accounts Payable £9,766 - £252 -- £225
£9,766
Share Capital-Ordinary
1,952
Dividends £1,500+ £300+ £300
1,500
Service Revenue £15,200+ £279
15,200
Salaries and Wages Expense
3,800
Maintenance and Repairs Expense
1,600
Totals
£26,000
£26,918
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 £170 received from a customer on account was debited to Cash £710 and
credited to Accounts Receivable £710.
3. A dividend of £300 was posted as a credit to Dividends, £300 and credit to Cash £300.
4. A debit of £120 was not posted to Salaries and Wages Expense.
5. The purchase of equipment on account for £700 was recorded as a debit to
Maintenance and Repairs Expense and a credit to Accounts Payable for £700.
6. Services were performed on account for a customer, £310, for which Accounts
Receivable was debited £310 and Service Revenue was credited £31.
7. A payment on account for £225 was credited to Cash for £225 and credited to Accounts
Payable for £252.
(@4×10 + 合計1%,41%)
2
