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Bài 3: A. 1. Debit Office Supplies Expenses 528 Credit Office Supplies 582 2. Debit Insurances Expenses 120 Credit Prepaid Insurances 120 3. Debit Depreciation Expenses 600 Credit Accumulated Depreciation , Office Equipments 240 Credit Accumulated Depreciation , Photo Machinery 360 4. Debit Telephone Expenses 190 Credit Telephone Payables 190 5. Debit Unearned Revenues 219 Credit Revenues 219 OZAKY TRIAL BALANCE SHEET For the month Ended December 31,20XX Items Debit Credit ASSETS Cash 2.268 Recceivables from Custumers 1.031 Prepaid Insuraces 120 Office Supplies 200 Office Equipments 4.100 Accumulated Depreciation, Office Equipments 650 Photo Machinery 3000 Accumulated Depreiation, Photo Machinery 720 LIABILITIES Payable to Sellers 635 Uneared Revenues Telephone Payables 190 OWNER’S EQUITY Capital, Joyce Ozaky 5.439 Withdrawals, Joyce Ozaky 6.000 REVENUES Revenues from services 22.145 EXPENSES Wages Expenses 8.300 Advertising Expenses 650 Utility Expenses 2.400 House Rent Expenses 218 Office Tools Expenses 582 Prepaid Insurances Expenses 120 Depreciation Expenses 600 Telephone Expenses 190 TOTAL 29.779 29.779 Cash Receivables From Custumers 2.268 1.031 2.268 1.031 Office Equipment Prepaid Insurances 4.100 240 120 4.100 120 Accumulated Depreciation Office Supplies Office Equipments 782 410 582 240 200 650   Accumulated Depreciation Photo Machinery Photo Machinery 360 3000 360 720 3000 Payables To Sellers Unearned Revenues 635 219 219 635 0 Telephone Payables Capital , Joyce Ozaky 5.439 190 190 5.439 Withdrawals ,Joyce Ozaky 6.000 Revenues from services 22.145 6.000 22.145 Wages Expenses Advertising Expenses 8.300 650 8.300 650 Utility Expenses House Rent Expenses 2.400 218 2.400 218 Office Tools Expenses Prepaid Insurances Expenses 528 120 582 120 Pepreciation Expenses Telephone Expenses 600 190 600 190 OZAKY CONSULTANTS INCOME STATEMENT For the Month Ended December 31, 20xx REVENUES 22.145 Revenues 22.145 EXPENSES 13.060 Wages Expenses 8.300 Advertising Expenses 650 Utility Expenses 2.400 House Rent Expenses 218 Office Supplies Expenses 582 Prepaid Expenses 120 Depreciation Expenses 600 Telephone Expenses 190 NET INCOME 9.085   OZAKY CONSULTANTS STATEMENT OF OWNER’S EQUITY For the Month Ended December 31, 20xx Items Amount Joyce Ozaky, Capital, Dec 31, 20xx 5.439 Add: Investment by Joyce Ozaky 0 Net Income 9.085 Subtotal 9.085 Less: Withdrawals 6.000 Joyce Ozaky, Capital, Dec 31,20xx 8.524 OZAKY CONSULTANTS BALANCE SHEET For the Month Ended December 31, 20xx Items Amount Assets Cash 2.268 Receivable from Customer 1.031 Prepaid Insurances 120 Office Supplies 200 Office Equipments 4.100 Photo Machinery 3.000 Less: Accumulated Depreciation 1.370 Total Assets 9.349 Liabilities Payables to Sellers 635 Unearned Revenues 0 Telephone payables 190 Total Liabilities 825 Owner’s Equity Capital, Joyce Ozaky 5.439 Less: Withdrawals, Joyce Ozaky 6.000 Income 9.085 Total Owner’s Equity 8.524 Total Liabilities and Owner’s Equity 9.349   OZAKY BALANCE For the month Ended December 31,20XX Items Amount LIABILITIES Payables To Sellers 635 Unearned Revenues 0 Telephone Payables 190 Total Liabilities 825 OWNER’S EQUITY Capital ,Joyce Ozaky 5.439 Less : Withdrawals ,Joyce Ozaky 6.000 Income 9.085 Total Owner’s Equity 8.524 Total Liabilities and Owner’s Equity 9.349

Bài 3: A Debit Office Supplies Expenses Credit Office Supplies Debit Insurances Expenses Credit Prepaid Insurances Debit Depreciation Expenses Credit Accumulated Depreciation , Office Equipments Credit Accumulated Depreciation , Photo Machinery Debit Telephone Expenses Credit Telephone Payables Debit Unearned Revenues Credit Revenues Items OZAKY TRIAL BALANCE SHEET For the month Ended December 31,20XX Debit ASSETS Cash Recceivables from Custumers Prepaid Insuraces Office Supplies Office Equipments Accumulated Depreciation, Office Equipments Photo Machinery Accumulated Depreiation, Photo Machinery LIABILITIES Payable to Sellers Uneared Revenues Telephone Payables OWNER’S EQUITY Capital, Joyce Ozaky Withdrawals, Joyce Ozaky REVENUES Revenues from services EXPENSES Wages Expenses Advertising Expenses Utility Expenses House Rent Expenses Office Tools Expenses Prepaid Insurances Expenses $528 $582 $120 $120 $600 $240 $360 $190 $190 $219 $219 Credit $2.268 $1.031 $120 $200 $4.100 $650 $3000 $720 $635 $190 $5.439 $6.000 $22.145 $8.300 $650 $2.400 $218 $582 $120 Depreciation Expenses Telephone Expenses TOTAL Cash $600 $190 $29.779 $29.779 Receivables From Custumers $2.268 $1.031 $2.268 $1.031 Office Equipment $4.100 Prepaid Insurances $240 $120 $4.100 $120 Accumulated Depreciation Office Supplies $782 $410 $582 $200 Office Equipments $240 $650 Accumulated Depreciation Photo Machinery $360 Photo Machinery $3000 $360 $720 $3000 Payables To Sellers Unearned Revenues $635 $219 $219 $635 Telephone Payables Capital , Joyce Ozaky $ 5.439 $190 $190 $5.439 Withdrawals ,Joyce Ozaky $6.000 Revenues from services $22.145 $6.000 $22.145 Wages Expenses $ 8.300 $8.300 Utility Expenses $2.400 $2.400 Office Tools Expenses $528 $582 Advertising Expenses $650 $650 House Rent Expenses $218 $218 Prepaid Insurances Expenses $120 $120 Pepreciation Expenses Telephone Expenses $600 $190 $600 $190 OZAKY CONSULTANTS INCOME STATEMENT For the Month Ended December 31, 20xx REVENUES Revenues EXPENSES Wages Expenses Advertising Expenses Utility Expenses House Rent Expenses Office Supplies Expenses Prepaid Expenses Depreciation Expenses Telephone Expenses NET INCOME $ 22.145 $ 22.145 $ 13.060 $ 8.300 $ 650 $ 2.400 $ 218 $ 582 $ 120 $ 600 $ 190 $ 9.085 OZAKY CONSULTANTS STATEMENT OF OWNER’S EQUITY For the Month Ended December 31, 20xx Items Joyce Ozaky, Capital, Dec 31, 20xx Add: Investment by Joyce Ozaky Net Income Subtotal Less: Withdrawals Joyce Ozaky, Capital, Dec 31,20xx Amount $ 5.439 $0 $ 9.085 $ 9.085 $ 6.000 $ 8.524 OZAKY CONSULTANTS BALANCE SHEET For the Month Ended December 31, 20xx Items Assets Cash Receivable from Customer Prepaid Insurances Office Supplies Office Equipments Photo Machinery Less: Accumulated Depreciation Total Assets Liabilities Payables to Sellers Unearned Revenues Telephone payables Total Liabilities Owner’s Equity Capital, Joyce Ozaky Less: Withdrawals, Joyce Ozaky Income Total Owner’s Equity Total Liabilities and Owner’s Equity Amount $ 2.268 $ 1.031 $ 120 $ 200 $ 4.100 $ 3.000 $ 1.370 $ 9.349 $ 635 $0 $ 190 $ 825 $ 5.439 $ 6.000 $ 9.085 $ 8.524 $ 9.349 OZAKY BALANCE For the month Ended December 31,20XX Items LIABILITIES Payables To Sellers Unearned Revenues Telephone Payables Total Liabilities OWNER’S EQUITY Capital ,Joyce Ozaky Less : Withdrawals ,Joyce Ozaky Income Total Owner’s Equity Total Liabilities and Owner’s Equity Amount $635 $0 $190 $825 $5.439 $6.000 $9.085 $8.524 $9.349