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ACCOUNT Cash ACCOUNT NO.

110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 1 GJ1 18,000.00 18,000.00 1
2 1 GJ1 3,600.00 14,400.00 2
3 2 GJ1 210.00 14,190.00 3
4 4 GJ1 900.00 13,290.00 4
5 4 GJ1 2,400.00 10,890.00 5
6 11 GJ1 200.00 10,690.00 6
7 12 GJ1 950.00 11,640.00 7
8 13 GJ1 500.00 11,140.00 8
9 13 GJ1 80.00 11,060.00 9
10 14 GJ1 600.00 10,460.00 10
11 15 GJ1 500.00 9,960.00 11
12 15 GJ1 600.00 9,360.00 12
13 18 GJ1 190.00 9,170.00 13
14 18 GJ2 250.00 9,420.00 14
15 19 GJ2 2,040.00 11,460.00 15
16 20 GJ2 320.00 11,140.00 16
17 21 GJ2 530.00 10,610.00 17
18 25 GJ2 85.00 10,525.00 18
19 25 GJ2 2,240.00 12,765.00 19
20 26 GJ2 35.00 12,730.00 20
21 26 GJ2 500.00 13,230.00 21
22 28 GJ2 220.00 13,010.00 22
23 28 GJ2 600.00 13,610.00 23
24 29 GJ2 25.00 13,585.00 24
25 29 GJ2 40.00 13,545.00 25
26 31 GJ2 130.00 13,415.00 26
27 31 GJ2 1,200.00 12,215.00 27
28 31 GJ2 3,190.00 15,405.00 28
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ACCOUNT Petty Cash ACCOUNT NO. 120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 11 GJ1 200.00 200.00 1
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ACCOUNT Accounts Receivable - Skiffton University ACCOUNT NO. 130
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 15 GJ1 850.00 850.00 1
2 26 GJ2 500 350.00 2
3 3
4 4
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7 7
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12 12
13 13
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ACCOUNT Accounts Receivable - Valley College ACCOUNT NO. 140
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 13 GJ1 450.00 450.00 1
2 18 GJ2 250.00 200.00 2
3 3
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ACCOUNT Supplies ACCOUNT NO. 150
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 4 GJ1 900.00 900.00 1
2 7 GJ1 1,000.00 1,900.00 2
3 20 GJ2 240.00 2,140.00 3
4 25 GJ2 85.00 2,225.00 4
5 29 GJ2 40.00 2,265.00 5
6 31 GJ3 1,420.00 845.00 6
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ACCOUNT Prepaid Insurance ACCOUNT NO. 160
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 4 GJ1 2,400.00 2,400.00 1
2 31 GJ3 200.00 2,200.00 2
3 3
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12 12
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ACCOUNT Accounts Payable - Dakota Supplies ACCOUNT NO. 210
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 7 GJ1 1,000.00 1,000.00 1
2 15 GJ1 600 400.00 2
3 3
4 4
5 5
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12 12
13 13
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ACCOUNT Accounts Payable - Seaside Supplies ACCOUNT NO. 220
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 20 GJ2 240.00 240.00 1
2 2
3 3
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ACCOUNT Jamine Quinn, Capital ACCOUNT NO. 310
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 1 GJ1 18,000.00 18,000.00 1
2 31 GJ3 3,880.00 21,880.00 2
3 31 GJ3 1,700.00 20,180.00 3
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ACCOUNT Jamine Quinn, Drawing ACCOUNT NO. 320
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 15 GJ1 500.00 500.00 1
2 31 GJ2 1200.00 1,700.00 2
3 GJ3 1,700 1,700 3
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ACCOUNT Income Summary ACCOUNT NO. 330
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 31 GJ3 10,320.00 10,320.00 1
2 31 GJ3 6,440.00 3,880.00 2
3 31 GJ3 3,880.00 --------------- --------------- 3
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ACCOUNT Sales ACCOUNT NO. 410
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 12 GJ1 950.00 950.00 1
2 13 GJ1 450.00 1,400.00 2
3 15 GJ1 850.00 2,250.00 3
4 19 GJ2 2,040.00 4,290.00 4
5 25 GJ2 2,240.00 6,530.00 5
6 28 GJ2 600.00 7,130.00 6
7 31 GJ2 3,190.00 10,320.00 7
8 31 GJ3 10,320.00 --------------- --------------- 8
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ACCOUNT Advertising Expense ACCOUNT NO. 510
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 14 GJ1 600.00 600.00 1
2 31 GJ3 600 -------------- -------------- 2
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ACCOUNT Cash Short and Over ACCOUNT NO. 520
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 31 GJ2 2.00 2.00 1
2 31 GJ3 2 -------------- -------------- 2
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ACCOUNT Insurance Expense ACCOUNT NO. 530
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 31 GJ3 200.00 1
2 31 GJ3 200 --------------- --------------- 2
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ACCOUNT Miscellanous Expense ACCOUNT NO. 540
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 13 GJ1 80.00 80.00 1
2 18 GJ1 190.00 270.00 2
3 26 GJ2 35.00 305.00 3
4 29 GJ2 25.00 330.00 4
5 31 GJ2 70.00 400.00 5
6 31 GJ3 400.00 -------------- -------------- 6
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ACCOUNT Rent Expense ACCOUNT NO. 550
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 1 GJ1 3,600.00 3,600.00 1
2 31 GJ3 3600 -------------- -------------- 2
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ACCOUNT Repair Expense ACCOUNT NO. 560
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 13 GJ1 500.00 500.00 1
2 20 GJ2 320.00 820.00 2
3 31 GJ2 58.00 878.00 3
4 31 GJ3 878 -------------- -------------- 4
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ACCOUNT Supplies Expense ACCOUNT NO. 570
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 31 GJ3 1,420.00 1,420.00 1
2 31 GJ3 1420 -------------- ---------------- 2
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ACCOUNT Utilities Expense ACCOUNT NO. 580
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2018
1 Aug 2 GJ1 210.00 210.00 1
2 21 GJ2 530.00 740.00 2
3 28 GJ2 220.00 960.00 3
4 31 GJ3 960.00 -------------- -------------- 4
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Peak Performance
Worksheet
For the month ended 31st August 2018
1 2 3 4 5 6 7 8

Trial Balance Adjustments Income Statement Balance Sheet


Account Title Debit Credit Debit Credit Debit Credit Debit Credit
1 Cash 15,405.00 15,405.00 1
2 Petty Cash 200.00 200.00 2
3 Accounts Receivable - Skiffton University 350.00 350.00 3
4 Accounts Receivable - Valley College 200.00 200.00 4
5 Supplies 2,265.00 (a) 1,420.00 845.00 5
6 Prepaid Insurance 2,400.00 (b) 200.00 2,200.00 6
7 Accounts Payable - Dakota Supplies 400.00 400.00 7
8 Accounts Payble - Seaside Supplies 240.00 240.00 8
9 Jasmine Quinn, Capital 18,000.00 18,000.00 9
10 Jasmine Quinn, Drawing 1,700.00 1,700.00 10
11 Income Summary 11
12 Sales 10,320.00 10,320.00 12
13 Advertising Expense 600.00 600.00 13
14 Cash Short and Over 2.00 2.00 14
15 Insurance Expense 0.00 (b) 200.00 200.00 15
16 Miscellaneous Expense 400.00 400.00 16
17 Rent Expense 3,600.00 3,600.00 17
18 Repair Expense 878.00 878.00 18
19 Supplies Expense 0.00 (a) 1,420.00 1,420.00 19
20 Utilities Expense 960.00 960.00 20
21 28,960.00 28,960.00 1,620.00 1,620.00 8,060.00 10,320.00 20,900.00 18,640.00 21
22 Net Income 2,260.00 2,260.00 22
23 10,320.00 10,320.00 20,900.00 20,900.00 23
Peak Performance
Income Statement
31 August, 2018

% of Sales

Revenue

Sales 10,320.00 100%

Expenses

Advertising Expense 600.00

Cash Short and Over 2.00

Insurance Expense 200.00

Miscellaneous Expense 400.00

Rent Expense 3,600.00

Repair Expense 878.00

Supplies Expense 1,420.00

Utilities Expense 960.00

Total Expenses 8,060.00 78.10%

Net Income 2,260.00 21.90%


Peak Performance
Balance Sheet
31 August, 2018
Asset Liabilities
Cash 15,405.00 Accts. Pay.- Dakota Supplies 400.00
Petty Cash 200.00 Accts. Pay.- Seaside Supplies 240.00
Accts. Rec.- Skiffton University 350.00 Total Liabilities 640.00
Accts. Rec.- Valley University 200.00
Supplies 845.00 Owner's Equity
Prepaid Insurance 2,200.00 Jasmine Quinn, Capital Before 18,000.00
Jasmine Quinn, Drawing 1,700.00
Net Income 2,260.00
Jasmine Quinn, Capital After 18,560.00

Total Assets 19,200.00 Total Liabilities and Owner's Equity 19,200.00


Peak Performance
Post Closing Trial Balance
31 August 2018

ACCOUNT TITLE DEBIT CREDIT

1 Cash 15,405.00 1
2 Petty Cash 200.00 2
3 Accounts Receivable - Skiffton University 350.00 3
4 Accounts Receivable - Valley College 200.00 4
5 Supplies 845.00 5
6 Prepaid Insurance 2,200.00 6
7 Accounts Payable - Dakota Supplies 400.00 7
8 Accounts Payable - Seaside Supplies 240.00 8
9 Jasmine Quinn, Capital 18,560.00 9
10 Totals 19,200.00 19,200.00 10
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