Beruflich Dokumente
Kultur Dokumente
1. ManningDeliveryServicecompletedthefollowingtransactionsduringDecember2016:
1
(Clicktheicontoviewthetransactions.)
Readtherequirements2.
Requirement1.Recordeachtransactioninthejournal.Explanationsarenotrequired.(Recorddebitsfirst,then
credits.Excludeexplanationsfromjournalentries.)
Dec.1:ManningDeliveryServicebeganoperationsbyreceiving$14,000cashandatruckwithafairvalueof
$18,000fromRicoManning.ThebusinessgaveManningcapitalinexchangeforthiscontribution.
Date
Accounts
Debit
Credit
Dec.1
Cash
14,000
Truck
18,000
32,000
Manning,Capital
Dec.1:Paid$300cashforathreemonthinsurancepolicy.ThepolicybeginsDecember1.
Date
Dec.1
Accounts
Debit
PrepaidInsurance
Credit
300
300
Cash
Dec.4:Paid$650cashforofficesupplies.
Date
Dec.4
Accounts
Debit
OfficeSupplies
Credit
650
650
Cash
Dec.12:Performeddeliveryservicesforacustomerandreceived$2,300cash.
Date
Dec.12
Accounts
Cash
ServiceRevenue
Debit
Credit
2,300
2,300
Dec.15:Completedalargedeliveryjob,billedthecustomer,$2,800,andreceivedapromisetocollectthe
$2,800withinoneweek.
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Date
Dec.15
Accounts
Debit
Credit
AccountsReceivable
2,800
ServiceRevenue
2,800
Dec.18:Paidemployeesalary,$900.
Date
Dec.18
Accounts
Debit
SalariesExpense
Credit
900
900
Cash
Dec.20:Received$9,000cashforperformingdeliveryservices.
Date
Dec.20
Accounts
Cash
Debit
Credit
9,000
9,000
ServiceRevenue
Dec.22:Collected$2,200inadvancefordeliveryservicetobeperformedlater.
Date
Dec.22
Accounts
Cash
Debit
Credit
2,200
2,200
UnearnedRevenue
Dec.25:Collected$2,800cashfromcustomeronaccount.
Date
Dec.25
Accounts
Cash
AccountsReceivable
Debit
Credit
2,800
2,800
Dec.27:Purchasedfuelforthetruck,paying$150onaccount.(CreditAccountsPayable)
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Date
Dec.27
Accounts
Debit
FuelExpense
Credit
150
150
AccountsPayable
Dec.28:Performeddeliveryservicesonaccount,$1,900.
Date
Dec.28
Accounts
Debit
Credit
AccountsReceivable
1,900
ServiceRevenue
1,900
Dec.29:Paidofficerent,$1,400,forthemonthofDecember.
Date
Dec.29
Accounts
Debit
RentExpense
Credit
1,400
1,400
Cash
Dec.30:Paid$150onaccount.
Date
Dec.30
Accounts
Debit
AccountsPayable
Credit
150
150
Cash
Dec.31:Manningwithdrewcashof$2,400.
Date
Dec.31
Accounts
Debit
Manning,Withdrawals
Credit
2,400
2,400
Cash
PostthetransactionstotheTaccounts.Usethetransactiondatesaspostingreferences.Usea"Bal."posting
referencetoshowtheendingbalanceofeachaccount.Foranyaccountswithazerobalance,selectthe"Bal."
postingreferenceandentera"0"onthenormalsideoftheaccount.
Reviewthejournalentriesyoupreparedabove.
Cash
Dec.1
14,000
300 Dec.1
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AccountsPayable
Dec.30
150
150 Dec.27
ServiceRevenue
2,300 Dec.124/20
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Dec.1
14,000
300 Dec.1
Dec.30
Dec.12
2,300
650 Dec.4
Dec.20
9,000
900 Dec.18
Dec.22
2,200
1,400 Dec.29
Dec.25
2,800
150 Dec.30
2,400 Dec.31
24,500
Bal.
150
9,000 Dec.20
1,900 Dec.28
0 Bal.
UnearnedRevenue
Bal.
1,900
OfficeSupplies
2,200 Dec.22
2,200 Bal.
16,000 Bal.
SalariesExpense
Dec.18
Bal.
Manning,Capital
900
900
DepreciationExpenseTruck
650
32,000 Dec.1
650
Bal.
32,000 Bal.
PrepaidInsurance
Manning,Withdrawals
300
Dec.31
300
Bal.
2,400
2,400
Bal.
IncomeSummary
FuelExpense
18,000
Dec.27
18,000
Bal.
InsuranceExpense
Truck
Bal.
0 Bal.
1,900
2,800 Dec.15
Dec.28
Dec.1
Bal.
2,800
Dec.1
2,300 Dec.12
2,800
Bal.
Dec.15
SalariesPayable
AccountsReceivable
Dec.4
150 Dec.27
150
150
AccumulatedDepreciationTruck
RentExpense
Dec.29
0 Bal.
Bal.
1,400
1,400
SuppliesExpense
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Bal.
Requirement3.PrepareanunadjustedtrialbalanceasofDecember31,2016.(Excludeanyaccountswithazero
balancefromthetrialbalance.)
ReviewtheTaccountsyoupreparedinRequirement1.
ManningDeliveryService
UnadjustedTrialBalance
December31,2016
Balance
AccountTitle
Debit
Cash
Credit
24,500
1,900
SalariesExpense
900
OfficeSupplies
650
PrepaidInsurance
300
Manning,Withdrawals
Truck
FuelExpense
150
RentExpense
ServiceRevenue
UnearnedRevenue
Manning,Capital
AccountsReceivable
Total
50,200 $
50,200
Requirement4.Journalizetheadjustingentriesusingtheadjustmentdata.Postadjustingentriestothe
Taccounts.
Beginbypreparingtheadjustingentries.(Recorddebitsfirst,thencredits.Excludeexplanationsfromjournal
entries.)
a.AccruedSalariesExpense,$900.
Date
Dec.31
Accounts
SalariesExpense
Adj.(a)
SalariesPayable
Debit
Credit
900
900
b.Depreciationwasrecordedonthetruckusingthestraightlinemethod.Assumeausefullifeoffiveyearsanda
salvagevalueof$12,000.
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Date
Dec.31
Accounts
DepreciationExpenseTruck
Adj.(b)
Debit
Credit
100
100
AccumulatedDepreciationTruck
c.PrepaidInsuranceforthemonthhasexpired.
Date
Dec.31
Accounts
InsuranceExpense
Adj.(c)
Debit
Credit
100
100
PrepaidInsurance
d.Officesuppliesonhand,$450.
Date
Accounts
Debit
Credit
Dec.31
SuppliesExpense
200
Adj.(d)
OfficeSupplies
200
e.UnearnedRevenueearnedduringthemonth,$900.
Date
Dec.31
Accounts
UnearnedRevenue
Adj.(e)
Debit
Credit
900
900
ServiceRevenue
f.AccruedServiceRevenue,$550.
Date
Dec.31
Accounts
Debit
Credit
AccountsReceivable
550
ServiceRevenue
550
Adj.(f)
PosttheadjustingentriestotheTaccounts.Theunadjustedbalancesoftheaccounts("Bal.")havebeenentered
foryou.Usetheadjustmentandcorrespondinglettersaspostingreferences"Adj.(a)","Adj.(b)",etc.Usea"Bal."
postingreferenceonthelastlineofeachTaccounttoshowtheadjustedbalanceofeachaccount.Forany
accountswithazerobalance,selectthe"Bal."postingreferenceandentera"0"onthenormalsideoftheaccount.
Reviewtheadjustingjournalentriesyoupreparedabove.
Cash
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AccountsPayable
ServiceRevenue
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Bal.
24,500
0 Bal.
900 Adj.(e)
24,500
0 Bal.
550 Adj.(f)
0 Bal.
900 Adj.(a)
900 Bal.
Bal.
SalariesPayable
AccountsReceivable
Bal.
Adj.(f)
Bal.
UnearnedRevenue
1,900
Adj.(e)
550
2,450
OfficeSupplies
Bal.
Bal.
650
450
Bal.
300
100 Adj.(c)
Bal.
Adj.(a)
900
1,800
Bal.
32,000 Bal.
32,000 Bal.
DepreciationExpenseTruck
Bal.
Adj.(b)
100
Bal.
100
Manning,Withdrawals
Bal.
200
Bal.
2,400
Bal.
Adj.(c)
100
2,400
Bal.
100
IncomeSummary
FuelExpense
18,000
Bal.
18,000
Bal.
InsuranceExpense
Truck
1,300 Bal.
900
Bal.
Bal.
PrepaidInsurance
2,200 Bal.
17,450 Bal.
SalariesExpense
Manning,Capital
200 Adj.(d)
Bal.
900
16,000 Bal.
150
150
AccumulatedDepreciationTruck
RentExpense
0 Bal.
Bal.
100 Adj.(b)
100 Bal.
Bal.
1,400
1,400
SuppliesExpense
Bal.
Adj.(d)
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200
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Adj.(d)
200
Bal.
200
Requirement5.PrepareanadjustedtrialbalanceasofDecember31,2016.(Excludeanyzerobalanceaccounts
fromtheadjustedtrialbalance.)
ReviewtheTaccountsyoupreparedinRequirement4.
ManningDeliveryService
AdjustedTrialBalance
December31,2016
Balance
AccountTitle
Cash
Debit
$
Credit
24,500
ServiceRevenue
SalariesPayable
2,450
UnearnedRevenue
SalariesExpense
OfficeSupplies
Manning,Capital
32,000
DepreciationExpenseTruck
200
100
18,000
150
1,400
200
AccountsReceivable
PrepaidInsurance
Manning,Withdrawals
InsuranceExpense
Truck
FuelExpense
AccumulatedDepreciationTruck
RentExpense
SuppliesExpense
Total
51,750 $
51,750
Requirement6.PrepareManningDeliveryService'sincomestatementandstatementofowner'sequityforthe
monthendedDecember31,2016,andtheclassifiedbalancesheetonthatdate.Ontheincomestatement,list
expensesindecreasingorderbyamountthatis,thelargestexpensefirst,thesmallestexpenselast.
Beginbypreparingtheincomestatement.Listexpensesindecreasingorderbyamountthatis,thelargest
expensefirst,thesmallestexpenselast.
ReviewtheAdjustedTrialBalancecompletedinRequirement5.
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ManningDeliveryService
IncomeStatement
MonthEndedDecember31,2016
Revenues:
ServiceRevenue
Expenses:
17,450
SalariesExpense
1,800
RentExpense
SuppliesExpense
200
FuelExpense
150
DepreciationExpenseTruck
100
InsuranceExpense
100
1,400
TotalExpenses
NetIncome(Loss)
3,750
13,700
Preparethestatementofowner'sequity.Enteranyincreasesincapitalpriortothesubtotalandanydecreasesto
capitalbelowthesubtotal.(Entera"0"foranyzerobalances.Useaminussignorparenthesestoshowadecrease
inretainedearnings.)
ReviewtheAdjustedTrialBalancecompletedinRequirement5.
ManningDeliveryService
StatementofOwner'sEquity
MonthEndedDecember31,2016
Manning,Capital,December1,2016
Netincomeforthemonth
13,700
Netincomeforthemonth
13,700
(2,400)
Ownerwithdrawal
Manning,Capital,December31,2016
45,700
43,300
PrepareManningDeliveryService'sclassifiedbalancesheetonDecember31,2016.(Excludeanyzerobalance
accountsfromthebalancesheet.)
ReviewtheAdjustedTrialBalancecompletedinRequirement5.
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ManningDeliveryService
BalanceSheet
December31,2016
Assets
CurrentAssets:
Cash
24,500
AccountsReceivable
OfficeSupplies
450
PrepaidInsurance
200
TotalCurrentAssets
2,450
PlantAssets:
Truck
Less:
TotalPlantAssets
27,600
18,000
(100)
AccumulatedDepreciationTruck
TotalAssets
17,900
45,500
Liabilities
CurrentLiabilities:
SalariesPayable
UnearnedRevenue
900
1,300
TotalLiabilities
2,200
Owner'sEquity
Manning,Capital
43,300
TotalLiabilitiesandOwner'sEquity
45,500
Requirement7.JournalizetheclosingentriesandposttotheTaccounts.
Beginbyjournalizingtheclosingentries.(Recorddebitsfirst,thencredits.Excludeexplanationsfromjournal
entries.)
Startbyclosingrevenues.
ReviewtheAdjustedTrialBalancecompletedinRequirement5.
Date
Dec.31
Accounts
ServiceRevenue
Clos.(1)
IncomeSummary
Debit
Credit
17,450
17,450
Closeexpensesfortheperiod.
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ReviewtheAdjustedTrialBalancecompletedinRequirement5.
Date
Dec.31
Accounts
IncomeSummary
Debit
Credit
3,750
Clos.(2)
SalariesExpense
1,800
DepreciationExpenseTruck
100
InsuranceExpense
100
FuelExpense
150
RentExpense
1,400
SuppliesExpense
200
CloseIncomeSummary.
ReviewtheAdjustedTrialBalancecompletedinRequirement5.
Date
Dec.31
Accounts
IncomeSummary
Clos.(3)
Debit
Credit
13,700
13,700
Manning,Capital
Closewithdrawals.
ReviewtheAdjustedTrialBalancecompletedinRequirement5.
Date
Dec.31
Accounts
Manning,Capital
Clos.(4)
Manning,Withdrawals
Debit
Credit
2,400
2,400
PosttheclosingentriestotheTaccounts.Use"Clos."andthecorrespondingnumberasshowninthejournalentry
aspostingreferences"Clos.(1)","Clos.(2)",etc.Theadjustedbalanceofeachaccounthasbeenenteredforyou.
Postanyclosingentriestotheaccountsandthencalculatethepostclosingbalance("Bal.")ofeachaccount
(includingthosethatwerenotclosed).Foranyaccountswithazerobalanceafterclosing,entera"0"onthenormal
sideoftheaccount.ForIncomeSummary,calculateandenterthebalance("Bal.")beforepostingtheentrytoclose
outtheaccount.PosttheentrytocloseIncomeSummaryaccountonthesamelineasyouenteredthebalance
priortoclosing(thesecondline)andthenshowthepostclosingbalance("Bal.")onthelast(third)lineofthe
account.
Reviewtheclosingjournalentriesyoupreparedabove.
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Cash
AccountsPayable
ServiceRevenue
Bal.
24,500
0 Bal.
Clos.(1)
Bal.
24,500
0 Bal.
900 Bal.
900 Bal.
SalariesPayable
AccountsReceivable
UnearnedRevenue
SalariesExpense
Bal.
2,450
1,300 Bal.
Bal.
1,800
Bal.
2,450
1,300 Bal.
Bal.
OfficeSupplies
Manning,Capital
Bal.
450
Clos.(4)
Bal.
450
PrepaidInsurance
DepreciationExpenseTruck
100
13,700 Clos.(3)
Bal.
43,300 Bal.
Manning,Withdrawals
Bal.
2,400
Bal.
200
Bal.
2,400 Clos.(4)
Bal.
100
Bal.
IncomeSummary
Bal.
18,000
Clos.(2)
3,750
Bal.
18,000
Clos.(3)
13,700
100 Bal.
FuelExpense
17,450 Clos.(1)
Bal.
150
13,700 Bal.
Bal.
150 Clos.(2)
0 Bal.
AccumulatedDepreciationTruck
100 Bal.
100 Clos.(2)
Truck
100 Clos.(2)
InsuranceExpense
Bal.
200
1,800 Clos.(2)
32,000 Bal.
2,400
Bal.
0 Bal.
RentExpense
Bal.
1,400
Bal.
1,400 Clos.(2)
SuppliesExpense
Bal.
200
Bal.
200 Clos.(2)
Requirement8.Prepareapostclosingtrialbalance.(Excludeanypermanentaccountswithazerobalancefrom
thepostclosingtrialbalance.)
ReviewtheTaccountsyoupreparedinRequirement7.
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ManningDeliveryService
PostClosingTrialBalance
December31,2016
Balance
AccountTitle
Cash
Debit
$
SalariesPayable
AccountsReceivable
UnearnedRevenue
OfficeSupplies
Credit
24,500
2,450
450
Manning,Capital
PrepaidInsurance
Truck
AccumulatedDepreciationTruck
100
Total
45,600 $
43,300
45,600
1: More Info
Dec.
ManningDeliveryServicebeganoperationsbyreceiving$14,000cashandatruckwithafairvalue
of$18,000fromRicoManning.ThebusinessgaveManningcapitalinexchangeforthis
contribution.
Paid$300cashforathreemonthinsurancepolicy.ThepolicybeginsDecember1.
Paid$650cashforofficesupplies.
12
Performeddeliveryservicesforacustomerandreceived$2,300cash.
15
Completedalargedeliveryjob,billedthecustomer,$2,800,andreceivedapromisetocollectthe
$2,800withinoneweek.
18
Paidemployeesalary,$900.
20
Received$9,000cashforperformingdeliveryservices.
22
Collected$2,200inadvancefordeliveryservicetobeperformedlater.
25
Collected$2,800cashfromcustomeronaccount.
27
Purchasedfuelforthetruck,paying$150onaccount.(CreditAccountsPayable)
28
Performeddeliveryservicesonaccount,$1,900.
29
Paidofficerent,$1,400,forthemonthofDecember.
30
Paid$150onaccount.
31
Manningwithdrewcashof$2,400.
2: Requirements
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1. Recordeachtransactioninthejournalusingthefollowingchartofaccounts.Explanationsarenotrequired.
Cash
Manning, Withdrawals
Accounts Receivable
Income Summary
Oce Supplies
Service Revenue
Prepaid Insurance
Salaries Expense
Truck
Depreciation ExpenseTruck
Accumulated DepreciationTruck
Insurance Expense
Accounts Payable
Fuel Expense
Salaries Payable
Rent Expense
Unearned Revenue
Supplies Expense
Manning, Capital
2. PostthetransactionsintheTaccounts.
3. PrepareanunadjustedtrialbalanceasofDecember31,2016.
4. Journalizetheadjustingentriesusingthefollowingadjustmentdataandalsobyreviewingthejournalentries
preparedinRequirement1.PostadjustingentriestotheTaccounts.
Adjustmentdata:
a. AccruedSalariesExpense,$900.
b. Depreciationwasrecordedonthetruckusingthestraightlinemethod.Assumeausefullifeof5years
andasalvagevalueof$12,000.
c. PrepaidInsuranceforthemonthhasexpired.
d. OfficeSuppliesonhand,$450.
e. UnearnedRevenueearnedduringthemonth,$900.
f.
AccruedServiceRevenue,$550.
5. PrepareanadjustedtrialbalanceasofDecember31,2016.
6. PrepareManningDeliveryService'sincomestatementandstatementofowner'sequityforthemonthended
December31,2016,andtheclassifiedbalancesheetonthatdate.Ontheincomestatement,listexpensesin
decreasingorderbyamountthatis,thelargestexpensefirst,thesmallestexpenselast.
7. JournalizetheclosingentriesandposttotheTaccounts.
8. PrepareapostclosingtrialbalanceasofDecember31,2016.
YOUANSWERED:
Date
Accounts
Dec. 1
Cash
Manning, Capital
nothing
nothing
Debit
Credit
14000
nothing
nothing
14000
nothing
nothing
nothing
nothing
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Date
Dec. 18
Accounts
Debit
Salaries Payable
Cash
Credit
900
nothing
nothing
900
nothing
nothing
nothing
nothing
nothing
nothing
Date
Dec. 22
Accounts
Debit
Unearned Revenue
Service Revenue
Credit
2200
nothing
nothing
2200
nothing
nothing
nothing
nothing
nothing
nothing
Cash
Accounts Payable
Dec. 1
14000
300 Dec. 1
Dec. 30
150 Dec. 27
nothing
nothing
2300 Dec. 12
Dec. 12
2300
650 Dec. 4
nothing
nothing
2800 Dec. 15
Dec. 20
9000
900 Dec. 18
nothing nothing
nothing
nothing
9000 Dec. 20
Dec. 22
2200
1400 Dec. 29
nothing
nothing
1900 Dec. 28
Dec. 25
2800
150 Dec. 30
Salaries Payable
nothing
nothing
2400 Dec. 31
nothing
nothing
nothing
nothing nothing
nothing
25085
nothing nothing
nothing nothing
nothing
nothing
Bal.
Accounts Receivable
Dec. 15
2800
2800 nothing
Dec. 28
1900
Bal.
1900
nothing
Bal.
nothing nothing
nothing
Bal.
16000 Bal.
Salaries Expense
Dec. 18
nothing nothing
nothing
nothing nothing
nothing nothing
Bal.
2200 Bal.
Manning, Capital
nothing nothing
nothing nothing
nothing
nothing nothing
650
nothing nothing
32000 Dec. 1
Depreciation ExpenseTruck
nothing
nothing
nothing nothing
Bal.
32000 Bal.
0 nothing nothing
Prepaid Insurance
Dec. 1
0 Bal.
2200 Dec. 22
650
0 Bal.
Unearned Revenue
Oce Supplies
Dec. 4
150
Service Revenue
Manning, Withdrawals
Insurance Expense
300
nothing nothing
Dec. 31
nothing
nothing
nothing nothing
nothing
300
nothing nothing
Bal.
Bal.
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0 nothing nothing
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Truck
Income Summary
Fuel Expense
Dec. 1
18000
nothing nothing
Dec. 27
nothing
nothing
nothing nothing
nothing
18000
nothing nothing
Bal.
Bal.
Accumulated DepreciationTruck
Rent Expense
nothing
nothing
nothing nothing
Dec. 29
nothing
nothing
nothing nothing
nothing
nothing
nothing
Bal.
0 Bal.
Supplies Expense
nothing
nothing
Bal.
0 nothing nothing
Date
Dec. 31
Adj. (b)
Accounts
Depreciation ExpenseTruck
Truck
Debit
Credit
2400
nothing
nothing
2400
nothing
nothing
nothing
nothing
nothing
nothing
Date
Dec. 31
Adj. (c)
Accounts
Debit
Insurance Expense
Prepaid Insurance
Credit
300
nothing
nothing
300
nothing
nothing
nothing
nothing
nothing
nothing
Date
Dec. 31
Adj. (e)
Accounts
Debit
Cash
Unearned Revenue
Credit
900
nothing
nothing
900
nothing
nothing
nothing
nothing
nothing
nothing
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Date
Dec. 31
Adj. (f)
Accounts
Debit
Cash
Service Revenue
Credit
550
nothing
nothing
550
nothing
nothing
nothing
nothing
nothing
nothing
Income Statement
Revenues:
Service Revenue
Expenses:
17450
Salaries Expense
1800
Depreciation ExpenseTruck
100
Insurance Expense
100
Fuel Expense
150
Rent Expense
1400
Supplies Expense
200
3750
13700
Total Expenses
32000
13700
nothing
nothing
Owner withdrawal
Manning, Capital, December 31, 2016
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45700
(2400)
43300
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Liabilities
Current Liabilities:
Salaries Payable
Unearned Revenue
900
1300
Total Liabilities
2200
Owner's Equity
Manning, Capital
Total Liabilities and Owner's Equity
32000
34200
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Cash
Accounts Payable
Service Revenue
Bal.
24,500
nothing nothing
nothing
nothing
0 Bal.
Clos.(1)
17450
17,450 Bal.
Bal.
24500
nothing nothing
nothing
nothing
0 Bal.
nothing
nothing
0 Bal.
nothing
nothing
nothing
nothing
900 Bal.
900 Bal.
Salaries Payable
Accounts Receivable
Unearned Revenue
Salaries Expense
Bal.
2,450
nothing nothing
nothing
nothing
1,300 Bal.
Bal.
Bal.
2450
nothing nothing
nothing
nothing
1300 Bal.
Bal.
Oce Supplies
Manning, Capital
Bal.
450
nothing nothing
Clos.(4)
2400
Bal.
450
nothing nothing
nothing
nothing
Prepaid Insurance
200
nothing nothing
Bal.
Bal.
200
nothing nothing
Bal.
0 nothing nothing
32,000 Bal.
Bal.
nothing
13700 Clos.(3)
Bal.
0 nothing nothing
nothing
43300 Bal.
2,400
100
2400 nothing
Bal.
100
0 nothing nothing
Bal.
Income Summary
Bal.
18,000
nothing nothing
Clos.(2)
Bal.
18000
nothing nothing
Clos.(3)
3750
Bal.
Bal.
nothing
nothing
100 Bal.
150
150 Clos.(2)
0 nothing nothing
0 Bal.
Accumulated DepreciationTruck
100 Bal.
Fuel Expense
17450 Clos.(1)
nothing
100 Clos.(2)
Truck
nothing
100 Clos.(2)
Insurance Expense
1800 Clos.(2)
Depreciation ExpenseTruck
Manning, Withdrawals
Bal.
1,800
Rent Expense
Bal.
Bal.
1,400
1400 Clos.(2)
0 nothing nothing
Supplies Expense
Bal.
Bal.
https://xlitemprod.pearsoncmg.com/api/v1/print/accounting
200
200 Clos.(2)
0 nothing nothing
20/20