Horngren’s Accounting, Volume 1, 11th Canadian Edition by Tracie Miller-Nobles Solution manual

Ref.  Debit  Credit  Balance
May  19
J.9
69,000  69,000 Cr
Account  Rent Expense  Account No. 5500
Date
2020  Item
Jrnl.
Ref.  Debit  Credit  Balance
May  2
J.9
2,500  2,500 Dr
Account  Salaries Expense  Account No. 5600
Date
2020  Item
Jrnl.
Ref.  Debit  Credit  Balance
May  15
J.9
4,000  4,000 Dr
Horngren’s Accounting, 11Ce  Chapter 2  Instructor’s Solutions Manual
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Req. 1 (20-30 min.)  E2-16
Yula’s Yoga
Cash  Accounts Receivable
Mar.  1  15,000 Mar.  1  4,000  Mar.  17  800
6  3,000 9  1,000  Mar.  31  800 
Mar.  31  13,000
Studio Supplies  Accounts Payable
Mar.  4  4,000 Mar.  9  1,000 Mar.  4  4,000
Mar.  31  4,000 Mar.  31  3,000
Yula Gregore, Capital  Service Revenue
Mar.  1  15,000  Mar.  6  3,000
Mar.  31  15,000  17  800
Mar.  31  3,800
Rent Expense 
Mar.  1  4,000
Mar.  31  4,000
Horngren’s Accounting, 11Ce  Chapter 2  Instructor’s Solutions Manual
Copyright © 2020 Pearson Canada Inc.  2-83
(continued)  E2-16
Req. 2
YULA’S YOGA
Unadjusted Trial Balance
March 31, 2020
Account Title  Debit  Credit
Cash  $13,000 
Accounts receivable  800 
Studio supplies  4,000 
Accounts payable  $ 3,000
Yula Gregore, capital  15,000
Service revenue  3,800
Rent expense  4,000 
Total  $21,800  $21,800
(10-20 min.)  E2-17
HONEY BEE APIARY
Unadjusted Trial Balance
December 31, 2019
Account Title  Debit  Credit
Cash  $13,000 
Accounts receivable  12,500 
Supplies  7,500 
Equipment  2,000 
Accounts payable  $ 1,000
S. Shaw, capital  15,000
S. Shaw, withdrawals  5,000 
Consulting revenue  30,000
Supplies expense  6,000 
Total  $46,000  $46,000
Horngren’s Accounting, 11Ce  Chapter 2  Instructor’s Solutions Manual
2-84  Copyright © 2020 Pearson Canada Inc.
(10-20 min.)  E2-18
BOOTS CONSULTING
Unadjusted Trial Balance
October 31, 2020
Account Title  Debit  Credit
Cash  $ 30,000 
Accounts receivable  35,000 
Supplies  1,500 
Building  390,000 
Land  174,000 
Accounts payable  $ 33,800
Note payable  270,000
M. Boots, capital  252,800
M. Boots, withdrawals  36,000 
Services revenue  164,000
Advertising expense  9,900 
Computer rental expense  2,000 
Salaries expense  36,000 
Supplies expense  3,800 
Utilities expense  2,400 
Total  $720,600  $720,600
Horngren’s Accounting, 11Ce  Chapter 2  Instructor’s Solutions Manual
Copyright © 2020 Pearson Canada Inc.  2-85
(10-20 min.)  E2-19
YARROW STRATEGIC CONSULTING
Unadjusted Trial Balance
May 31, 2020
Account
Number  Account Title  Debit  Credit
1100  Cash  $ 23,500 
1300  Accounts receivable  69,000 
1500  Office supplies  1,800 
1800  Office furniture  16,200 
2100  Accounts payable  $ 600
3100  Florence Yarrow, capital  55,400
3200  Florence Yarrow, withdrawals  8,000 
4100  Consulting revenue  69,000
5500  Rent expense  2,500 
5600  Salary expense  4,000 
Total  $125,000  $125,000
(15-25 min.)  E2-20
MIA’S MEMORIES
Unadjusted Trial Balance
February 28, 2020
Account Title  Debit  Credit
Cash  $ 3,500* 
Accounts receivable  1,500* 
Supplies  700 
Land  26,100 
Accounts payable  $13,700*
M. Mia, capital  12,000*
Service revenue  9,600
Rent expense  900 
Salaries expense  1,600 
Utilities expense  1,000* 
Total  $35,300  $35,300
* Explanations:
Cash: $3,100 + $400 = $3,500
Accounts receivable: $1,900 – $400 = $1,500
Accounts payable: $11,400 + $2,000 – $200 + $500 = $13,700