Answers
These are T-accounts and the debt to the account would be recorded in the first 2nd column and credit to the account in the 3rd Column.
The last row would be the balance from the column 2 and 3 ,that is debit -credit , if the balance is debit then it would go in 2 column of the last row, if it is credit balance would go to the 3rd column of the Ending balance row
Here is the calculation for each account
Supplies :
Total of the Debit column -total of the Credit column
=(11,200+2,300)-5000
=8500
| Supplies | ||
| Beg,Bal | 11200 | 5000 |
| 2300 | ||
| End,Bal | 8500 | |
This means that total of 8500 Supplies remaining in the account
Accounts receivables :
Total of the Debit column -total of the Credit column
=1200-(270-270-270-220)
=170
| Accounts Receivables | ||
| Beg,Bal | 1200 | 270 |
| 270 | ||
| 270 | ||
| 220 | ||
| End,Bal | 170 | |
This means we have 170 accounts receivables still on books
Wages Payable:
Total of the Debit column -total of the Credit column
=820-820
=0
| Wages Payable | ||
| Beg,Bal | 820 | 820 |
| End,Bal | 0 | |
This means we have zero balance in the Wages Payable account
Cash:
Total of the Debit column -total of the Credit column
=(14,600+920+220)-(5700+7200+2500)
=340
| Cash | ||
| Beg,Bal | 14600 | 5700 |
| 920 | 7200 | |
| 220 | 2500 | |
| End,Bal | 340 | |
It means that 340 of cash is available
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