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DateDec.1Dec.1Dec.1Dec.4Dec.8Dec.12Dec.15Dec.17Dec.23Dec.26Dec.27Dec.28Dec.29Dec.31Dec.31notescashpurchasebuildingsandlandfromSharpiorRealtyofficesuppliesaccountspayablepurchaseofficesuppliesoncreditfromModernOfficeCo..Duein30dayscashAccounttitlesandexplanationcashcapitalstockownersinvestcashinthebusinessrentalequipmentnotespayablecashpurchaseequipment.Paidpartincash;balancepayableinoneyearprepaidrentcashpaidwagesfortwoweeksaccountsreceivablerentalfeesunearnedreceiverentalfeesfor15daysofequipmentmaintenanceexpenseaccountspayablepurchaserepairexpenseonaccount.Duein10daysunearnedrentalfeesreceiveadvancepaymentincashonequipmentsalariesexpensecashpaidwagesfortwoweekscashSusquehannaEquipmentRentalGeneralJournalDec.1-31,2009cashaccountsreceivablerentalfeesearnedearnequipmentrentalfeesunexpiredinsurancecashpurchasea12-monthpublic-liabilityinsuranceutilitiesexpenseaccountspayableutiliybillduein30daysaccountpayablecashpaidtheaccountpayabletoEarthMovers,Inc.recordedonDec.17dividendsdividendspayabledeclaredadividendof10censpershareon20,000sharesdueonJan.15cashaccountsreceivablecollectaccountsreceivablerecordedonDec.15salariesexpenseDrCrDrCr65,0008,400(f)1,50012,000(a)4,0009,6001,000(d)400240,000(c)2,500100,0001,700(b)500(g)1,4002,0008,000(e)3,700(h)9,080200,0002,00038,000(e)3,700(f)1,50010,400(g)1,400600700(a)4,000(d)400(c)2,500(b)500(h)9,080349,700349,70023,08023,080349,700349,70023,08023,080DateDebitDec.314,000SusquehannaEquipmentRentalworksheetfortheyearendedDec.31,2009SusquehannaEquipmentRentaladjuestinggeneraljournalDec.31,2009adjustmentsAccounttitlesandexplanationrentexpenseprepaidrentaccountsreceivableprepaidrentofficesuppliesexpensedepreciationexpenseinterestexpenseincometaxesexpenseincomesummarysubtotalunexpiredinsuranceunadjustedtrailbalanceutilitiesexpenserentexpensenetincometotalsalariesexpensemaintenanceexpenseinterestpayablesalariespayabledividendspayableunearnedrentalfeesincometaxespayablecapitalstockofficesuppliesrentalequipmentaccumulateddepreciation:rentalequipmentnotespayableaccountspayablebalancesheetaccountscashretainedearningsdividendsincomestatementaccountsrentalfeesearned(a)advancedpaymentusedduringDecember(b)interestexpenseaccruedduringDecemberonnotepaybale(c)monthlydepreciationonequipment(240,000/8/12)(d)officesuppliesusedduringDec.(e)earnedofrentalfeespaidinadvanceonDec.8(f)earnedsixdays'rentalfeesonbackhoerentedonDec.23(g)toaccruesalariesowedtoemployeesbutunpaidasofmonth-end(h)estimateincometaxesapplicabletotaxableincomeearnedinDec.Dec.31500Dec.312,500Dec.31400Dec.313,700Dec.311,500Dec.311,400Dec.319,080SusquehannaEquipmentRentalbal.1,40012/319,080unearnedrentalfeesdebitcreditinterestpayabledebitcredit12/31500bal.500salariespayabledebitadvancedpaymentusedduringDecemberinterestexpenseincometaxespayabledebitcreditbal.9,08012/313,700bal.8,000bal.4,300bal.38,00012/313,70012/311,500bal.43,200creditdebit12/312,500bal.2,500accumulateddepreciation:rentalequipmentrentalfeesearneddebitcreditsalariesexpensecredit12/311,400bal.600prepaidrentdebitcreidtbal.12,000bal.8,00012/314,00012/311,500bal.9,900officesuppliesdebitcreidtbal.1,00012/31400accountsreceivabledebitcreditbal.8,400adjustingledgeraccountsreceivablerentalfeesearnedearnedsixdays'rentalfeesonbackhoerentedonDec.23salariesexpensesalariespayabletoaccruesalariesowedtoemployeesbutunpaidasofmonth-endincometaxesexpenseincometaxespayableestimateincometaxesapplicabletotaxableincomeearnedinDec.depreciationexpenseaccumulateddepreciation:rentalequipmentmonthlydepreciationonequipment(240,000/8/12)officesuppliesexpenseofficesuppliesofficesuppliesusedduringDec.unearnedrentalfeesrentalfeesearnedearnedofrentalfeespaidinadvanceonDec.8interestpayableinterestexpenseaccruedduringDecemberonnotepaybaleDateDebitDec.3143,200Dec.3129,580Dec.3113,620Dec.312,000closinggeneraljournalDec.31,2009SusquehannaEquipmentRentalbal.50012/319,08012/312,500bal.2,500officesuppliesexpensedebitcreditdepreciationexpensedebitaccounttitlesandexplanationSusquehannaEquipmentRentaltoclosetheexpenseaccountsincomesummaryretainedearningstransferringnetincomeearnedtotheretainedearningaccountretainedearningsdividendstotransferdividendstoretainedearningaccountincomesummarysalariesexpensemaintenanceexpenseutilitiesexpenserentexpenseofficesuppliesexpensedepreciationexpenseinterestexpenseincometaxesexpenserentalfeesearnedincomesummarytoclosetherentalfeesearnedaccountbal.9,080debitcreditrentexpensedebitcredit12/31500creditinterestexpensedebitcreditdebitcredit12/314,000bal.4,00012/31600bal.600incometaxesexpensebal.10,40012/311,400bal.11,800bal.2,0002,00012/3129,58012/3143,200bal.13,62013,62012/312,000bal.012/3113,620bal.11,620rentexpenseofficesuppliesexpensedepreciationexpenseinterestexpenseincometaxesexpensebal.43,20043,200salariesexpensebal.11,80011,800maintenanceexpensebal.600600utilitiesexpenserentainedearningsdividendsbal.700700bal.4,0004,000bal.400400bal.2,5002,500bal.500500bal.9,0809,080rentalfeesearnedclosingledgerincomesummaryDebitCredit200,000200,000240,000100,000140,00012,00012,0001,0001,000