Kim Wheeler_Journal to Trial Balance

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On July 1, 2012, Kim Wheeler established an interior decorating business, Aztec Designs. During the month, Kim completed the following transactions related to the business:
July 1. Kim transferred cash from a personal bank account to an account to be used for the business in exchange for capital stock, $21,000.
4. Paid rent for period of July 4 to end of month, $2,750.
10. Purchased a used truck for $18,000, paying $4,000 cash and giving a note payable for the remainder.
13. Purchased equipment on account, $9,000.
14. Purchased supplies for cash, 1,500.
15. Paid annual premiums on property and casualty insurance, $3,600.
15. Received cash for job completed, $12,000.
Enter the following transactions on Page 2 of the two-column journal.
21. Paid creditor a portion of the amount owed for equipment purchased on July 13, $2,000.
24, Recorded jobs completed on account and sent invoices to customers, $9,800.
26. Received an invoice for truck expenses, to be paid in August, $700.
27. Paid utilities expense, $1,000.
27. Paid miscellaneous expenses, $300.
29. Received cash from customers on account, $4,600.
30. Paid wages of employees, $2,800.
31. withdrew cash for personal use, $2,500.
Instructions
1. Journalize each transaction in a two-column journal beginning on Page 1, referring to the following chart of accounts in selecting the accounts to be debited and credited. (Do not insert the account numbers in the journal at this time). Journal entry explanations may be omitted.
11 Cash 31 Kim Wheeler, Capital
12 Accounts Receivable 33 Kim Wheeler, Drawing 
13 Supplies 41 Fees Earned
14 Prepaid Insurance 51 Wages Expense
16 Equipment 53 Rent Expense
18 Truck 54 Utilities Expense
21 Notes Payable 55 Truck Expense
22 Accounts Payable 59 Miscellaneous Expense 
2. Post the journal to a ledger of four-column accounts, inserting appropriate posting references as each item is posted. Extend the balances to the appropriate balance columns after each transaction is posted.
3. Prepare an unadjusted trial balance for Aztec Designs as of July 313, 2012.
4. Determine the excess of revenues over expenses for July.

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    Kim Wheeler_Journal to Trial Balance
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