Waren Sports Supply Proforma Balance Sheet as Of 31st December 2018 Excel Worksheet

You will be supplied with an excel file containing all the transactions of Warren Sports Supply for the year 2017. Your task is to create the following worksheets in your spreadsheet:

Trial Balance – Using the 2016 Trial Balance Tab as your beginning general ledger balances, and the 2017 transaction data supplied, add columns for “2017 Debits,” “2017 Credits,” and “Trial Balance 2017.” This will give you the ending balances for all general ledger accounts at the end of 2017.

Prepare the 2017 Balance Sheet and Income Statement, using subtotals and totals similar to those shown in the “Screenshots” tab for 2016 as a formatting guide for your 2017 financial statements.

Add a tab, and on that tab answer the following question:

How many bills were sent to vendor “Interstate Motor Freight?”

Hint: consider what tools you can use to sort and/or filter data.

Prepare the 2018 Proforma Financial Statements (expected future financial activity) using the following assumptions:

5% overall increase in sales in 2018 (round up to nearest $100)

3% decrease in inventory

20 days sales in receivables

20 days COGS in payables

Similar depreciation expense to 2017 (round up to nearest 100)

No dividends paid

Remember to “plug” any balance sheet differences between Assets = Liab + SE to a liability account called “Additional financing needed.”

My recommendation is to create a copy of the “Transactions” tab and use this copy to create filters, use sort functions and create pivot tables to total up information efficiently.

10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
1,779 Bill
Type
Date
Num
01/08/2017 22587
Adj
Name
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,780 Bill
02/04/2017 24728
02/18/2017 1304
03/04/2017 25333
04/05/2017 26144
05/06/2017 26884
05/09/2017 1663
06/10/2017 27540
07/07/2017 28775
07/08/2017 1746
08/05/2017 30041
09/06/2017 31198
09/30/2017 1922
09/30/2017 1940
10/03/2017 9884
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,793 Bill
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,792 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,791 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,790 Bill
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,789 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,788 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,787 Bill
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,786 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,785 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,784 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,783 Bill
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,782 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,781 Bill
Memo
-MULTIPLE-
261 Gillett Consulting
261 Gillett Consulting
Consulting fees
Page 1 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,794 Bill
Date
Num
10/05/2017 32407
Adj
Name
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,795 Bill
10/19/2017 2112
11/03/2017 33371
11/21/2017 2275
1,800 Check
1,801 Check
1,802 Check
1,803 Check
1,804 Check
1,805 Check
1,806 Check
1,807 Check
1,808 Check
1,809 Check
12/05/2017 33965
01/01/2017 1012
03/15/2017 1044
04/14/2017 1051
04/15/2017 1052
04/20/2017 1054
01/07/2017 1011
01/14/2017 1013
01/14/2017 1014
01/14/2017 1015
01/14/2017 1016
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,798 Bill
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
1,797 Bill
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
1,796 Bill
Memo
-MULTIPLE-
252 Velocity Sporting Goods
252 Velocity Sporting Goods
-MULTIPLE-
259 Board of Water and Light
Inv. 55871
259 Board of Water and Light
Other Operating Expense
257 State of Illinois
Feb. SUTA
257 State of Illinois
State Unemployment Taxes Pay.
256 Internal Revenue Service
Mar. FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
258 Worldwide Management
Apr. rent-Inv. 1639
258 Worldwide Management
Rent Expense
255 Interstate Motor Freight
Inv. 17442
255 Interstate Motor Freight
Freight-in
258 Worldwide Management
Jan. rent – Inv. 1023
258 Worldwide Management
Rent Expense
256 Internal Revenue Service
Dec. FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
256 Internal Revenue Service
Dec. FUTA
256 Internal Revenue Service
Fed. Unemployment Taxes Pay.
257 State of Illinois
Dec. SUTA
257 State of Illinois
State Unemployment Taxes Pay.
255 Interstate Motor Freight
Inv. 15495
Page 2 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,811 Check
1,812 Check
1,813 Check
1,814 Check
1,815 Check
1,816 Check
1,817 Check
1,819 Check
1,820 Check
1,821 Check
1,822 Check
1,823 Check
1,825 Check
1,826 Check
Date
Num
02/15/2017 1026
02/15/2017 1027
02/15/2017 1028
02/15/2017 1029
02/15/2017 1030
02/17/2017 1031
02/25/2017 1032
03/15/2017 1039
03/15/2017 1040
03/15/2017 1041
03/15/2017 1043
03/25/2017 1045
04/18/2017 1053
04/29/2017 1057
Adj
Name
Memo
255 Interstate Motor Freight
Freight-in
256 Internal Revenue Service
Jan FICA and FIT withheld
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
256 Internal Revenue Service
Jan. FUTA
256 Internal Revenue Service
Fed. Unemployment Taxes Pay.
257 State of Illinois
Jan. SUTA
257 State of Illinois
State Unemployment Taxes Pay.
258 Worldwide Management
Feb. rent – Inv. 1414
258 Worldwide Management
Rent Expense
259 Board of Water and Light
Inv. 56240
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
Inv. 16311
255 Interstate Motor Freight
Freight-in
261 Gillett Consulting
Inv. 6142
261 Gillett Consulting
Other Operating Expense
258 Worldwide Management
Mar. rent – Inv. 1571
258 Worldwide Management
Rent Expense
259 Board of Water and Light
Inv. 56741
259 Board of Water and Light
Other Operating Expense
256 Internal Revenue Service
Feb. FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
256 Internal Revenue Service
Feb. FUTA
256 Internal Revenue Service
Fed. Unemployment Taxes Pay.
255 Interstate Motor Freight
Inv. 16902
255 Interstate Motor Freight
Freight-in
259 Board of Water and Light
Inv. 58922
259 Board of Water and Light
Other Operating Expense
256 Internal Revenue Service
2016 FIT liability
256 Internal Revenue Service
Federal Income Tax Payable
Page 3 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,828 Check
1,829 Check
1,830 Check
1,831 Check
1,832 Check
1,834 Check
1,835 Check
1,836 Check
1,837 Check
1,838 Check
1,839 Check
1,841 Check
1,842 Check
1,843 Check
Date
Num
05/15/2017 1062
05/15/2017 1063
05/16/2017 1064
05/17/2017 1065
05/31/2017 1068
06/14/2017 1069
06/15/2017 1072
06/17/2017 1073
06/17/2017 1074
06/17/2017 1075
06/22/2017 1077
07/15/2017 1082
07/18/2017 1083
07/19/2017 1084
Adj
Name
Memo
256 Internal Revenue Service
Apr. FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
258 Worldwide Management
May rent-Inv. 1790
258 Worldwide Management
Rent Expense
259 Board of Water and Light
59452
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
Inv. 18413
255 Interstate Motor Freight
Freight-in
254 University Athletic News
4 week seasonal advertisement
254 University Athletic News
Advertising Expense
254 University Athletic News
Brochure
254 University Athletic News
Advertising Expense
256 Internal Revenue Service
May FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
255 Interstate Motor Freight
Inv. 19944
255 Interstate Motor Freight
Freight-in
260 First Security Insurance
Inv. 76973
260 First Security Insurance
Other Operating Expense
258 Worldwide Management
June rent – Inv. 1881
258 Worldwide Management
Rent Expense
259 Board of Water and Light
Inv. 59888
259 Board of Water and Light
Other Operating Expense
256 Internal Revenue Service
June FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
258 Worldwide Management
July rent – Inv. 2045
258 Worldwide Management
Rent Expense
259 Board of Water and Light
Inv. 60614
259 Board of Water and Light
Other Operating Expense
Page 4 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,844 Check
1,845 Check
1,847 Check
1,848 Check
1,849 Check
1,850 Check
1,851 Check
1,853 Check
1,854 Check
1,855 Check
1,856 Check
1,857 Check
1,859 Check
1,860 Check
Date
Num
07/19/2017 1085
07/20/2017 1086
08/08/2017 1091
08/10/2017 1092
08/11/2017 1093
08/11/2017 1094
08/15/2017 1097
09/16/2017 1104
09/16/2017 1105
09/21/2017 1106
09/22/2017 1107
09/22/2017 1108
10/14/2017 1116
10/17/2017 1117
Adj
Name
Memo
255 Interstate Motor Freight
Inv. 20892
255 Interstate Motor Freight
Freight-in
262 Central Brokerage
Inv. 5645 Purch. of securities
262 Central Brokerage
Marketable Securities
254 University Athletic News
6 week advertisement
254 University Athletic News
Advertising Expense
258 Worldwide Management
Aug. rent – Inv. 2738
258 Worldwide Management
Rent Expense
259 Board of Water and Light
Inv. 61789
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
Inv. 21999
255 Interstate Motor Freight
Freight-in
256 Internal Revenue Service
July FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
256 Internal Revenue Service
Aug. FICA and FIT w/h
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
258 Worldwide Management
Sept. rent – Inv. 3446
258 Worldwide Management
Rent Expense
259 Board of Water and Light
Inv. 62556
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
Inv. 23244
255 Interstate Motor Freight
Freight-in
254 University Athletic News
Early fall advertisements
254 University Athletic News
Advertising Expense
256 Internal Revenue Service
Sept. FIT w/h and FICA
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
258 Worldwide Management
Oct. rent
258 Worldwide Management
Rent Expense
Page 5 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,861 Check
1,862 Check
1,863 Check
1,865 Check
1,866 Check
1,867 Check
1,868 Check
1,869 Check
1,870 Check
1,871 Check
1,872 Check
Date
Num
10/18/2017 1118
10/18/2017 1119
10/20/2017 1120
11/15/2017 1129
11/15/2017 1130
11/15/2017 1131
11/17/2017 1132
11/17/2017 1133
11/17/2017 1134
11/17/2017 1135
Adj
Name
Memo
259 Board of Water and Light
124781
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
8965241
255 Interstate Motor Freight
Freight-in
254 University Athletic News
4679991
254 University Athletic News
Advertising Expense
256 Internal Revenue Service
Oct. FIT w/h and FICA
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
256 Internal Revenue Service
Oct. FUTA
256 Internal Revenue Service
Fed. Unemployment Taxes Pay.
257 State of Illinois
Oct. SUTA
257 State of Illinois
Oct. SUTA
258 Worldwide Management
Nov. rent
258 Worldwide Management
Rent Expense
259 Board of Water and Light
124781
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
8965241
255 Interstate Motor Freight
Freight-in
254 University Athletic News
4679991
254 University Athletic News
Advertising Expense
11/30/2017 No Number
Service Charge
Service Charge
1,874 Check
1,875 Check
1,876 Check
12/07/2017 1140
12/13/2017 1143
12/14/2017 1146
260 First Security Insurance
1798524
260 First Security Insurance
Other Operating Expense
258 Worldwide Management
Dec. rent
258 Worldwide Management
Rent Expense
256 Internal Revenue Service
256 Internal Revenue Service
Federal Income Tax Withheld
256 Internal Revenue Service
FICA Taxes Payable
Page 6 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,877 Check
1,878 Check
1,879 Check
1,880 Check
1,881 Credit
1,883 Invoice
1,884 Invoice
1,885 Invoice
1,886 Invoice
1,887 Invoice
Date
Num
12/13/2017 1144
12/13/2017 1145
12/14/2017 1147
12/14/2017 1148
03/12/2017 CM5673
01/09/2017 704
01/10/2017 705
02/07/2017 706
02/15/2017 707
03/04/2017 708
Adj
Name
Memo
259 Board of Water and Light
124781
259 Board of Water and Light
Other Operating Expense
255 Interstate Motor Freight
8965241
255 Interstate Motor Freight
Freight-in
256 Internal Revenue Service
Nov. FUTA
256 Internal Revenue Service
Fed. Unemployment Taxes Pay.
257 State of Illinois
Nov. SUTA
257 State of Illinois
State Unemployment Taxes Pay.
252 Velocity Sporting Goods
Returned Items Inv. 25333
252 Velocity Sporting Goods
Returned Items Inv. 25333
252 Velocity Sporting Goods
-MULTIPLE-
407 Clayborn University
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
Sales Tax
408 Branch College
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
Sales Tax
406 Rosemont University
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
411 Stevenson College
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
Sales Tax
407 Clayborn University
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
Sales Tax
Page 7 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,888 Invoice
Date
Num
03/31/2017 709
Adj
Name
Memo
410 Eastern Wisconsin University
410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University Sales Tax
1,889 Invoice
1,890 Invoice
1,891 Invoice
1,892 Invoice
1,893 Invoice
1,894 Invoice
1,895 Invoice
04/04/2017 710
04/25/2017 711
05/12/2017 712
05/25/2017 713
06/10/2017 714
06/22/2017 715
07/08/2017 716
406 Rosemont University
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
408 Branch College
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
Sales Tax
409 University of Southern Iowa
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
Sales Tax
411 Stevenson College
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
Sales Tax
407 Clayborn University
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
Sales Tax
408 Branch College
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
Sales Tax
406 Rosemont University
406 Rosemont University
-MULTIPLE-
Page 8 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,896 Invoice
Date
Num
07/21/2017 717
Adj
Name
Memo
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
410 Eastern Wisconsin University
410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University Sales Tax
1,897 Invoice
1,898 Invoice
1,899 Invoice
1,900 Invoice
1,901 Invoice
1,902 Invoice
08/17/2017 718
08/24/2017 719
09/07/2017 720
09/26/2017 721
10/06/2017 722
10/24/2017 723
407 Clayborn University
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
Sales Tax
411 Stevenson College
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
Sales Tax
409 University of Southern Iowa
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
Sales Tax
408 Branch College
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
Sales Tax
406 Rosemont University
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
411 Stevenson College
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
Sales Tax
Page 9 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,903 Invoice
1,904 Invoice
1,905 Invoice
Date
Num
11/07/2017 724
11/10/2017 725
11/14/2017 726
Adj
Name
Memo
406 Rosemont University
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
408 Branch College
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
Sales Tax
410 Eastern Wisconsin University
410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University Sales Tax
1,906 Invoice
1,907 Invoice
1,908 Invoice
12/01/2017 727
12/07/2017 728
12/08/2017 729
406 Rosemont University
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
407 Clayborn University
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
Sales Tax
410 Eastern Wisconsin University
410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University Sales Tax
1,909 Invoice
1,910 Credit Memo
12/13/2017 730
04/12/2017 CM 39
408 Branch College
408 Branch College
Goal and rim set
408 Branch College
Goal and rim set
408 Branch College
Goal and rim set
408 Branch College
Sales Tax
410 Eastern Wisconsin University
410 Eastern Wisconsin University -MULTIPLE-
Page 10 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University -MULTIPLE410 Eastern Wisconsin University Sales Tax
1,911 Credit Memo
1,912 Credit Memo
1,913 Sales Receipt
1,914 Sales Receipt
1,915 Sales Receipt
1,916 Sales Receipt
1,917 Sales Receipt
07/05/2017 CM 40
11/07/2017 CM 41
01/03/2017 C-16
01/05/2017 C-17
02/08/2017 C-18
03/31/2017 C-19
04/08/2017 C-20
408 Branch College
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
-MULTIPLE-
408 Branch College
Sales Tax
411 Stevenson College
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
Sales Tax
CASHCUSTOMER
C-16 Hancock Coll.
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
411 Stevenson College
C-17-Stevenson
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
-MULTIPLE-
411 Stevenson College
Sales Tax
CASHCUSTOMER
C-18 Andover
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
CASHCUSTOMER
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
CASHCUSTOMER
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
Page 11 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,918 Sales Receipt
1,919 Sales Receipt
1,920 Sales Receipt
1,921 Sales Receipt
1,922 Sales Receipt
1,923 Sales Receipt
1,924 Sales Receipt
1,925 Sales Receipt
Date
Num
05/05/2017 C-21
06/14/2017 C-22
07/08/2017 C-23
08/08/2017 C-24
09/08/2017 C-25
10/10/2017 C-26
11/13/2017 C-27
12/06/2017 C-28
Adj
Name
Memo
407 Clayborn University
C-21_Clayborn
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
-MULTIPLE-
407 Clayborn University
Sales Tax
CASHCUSTOMER
C-22 Gates Univ.
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
409 University of Southern Iowa
C-23-S. Iowa
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
-MULTIPLE-
409 University of Southern Iowa
Sales Tax
CASHCUSTOMER
C-24 Andover Univ.
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
406 Rosemont University
C-25 Rosemont
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
-MULTIPLE-
406 Rosemont University
Sales Tax
CASHCUSTOMER
C-26 Hancock Coll.
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
CASHCUSTOMER
C-27 McClain Coll
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
CASHCUSTOMER
C-28 Gates Univ.
CASHCUSTOMER
-MULTIPLE-
Page 12 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,926 Sales Receipt
1,968 Payment
1,969 Payment
1,970 Payment
1,971 Payment
1,972 Payment
1,973 Payment
1,974 Payment
1,975 Payment
Date
Num
12/12/2017 C-29
01/14/2017
01/16/2017
01/31/2017
02/11/2017
02/21/2017
03/09/2017
04/27/2017
04/28/2017
Adj
Name
Memo
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
CASHCUSTOMER
C-29 Hancock Coll.
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
-MULTIPLE-
CASHCUSTOMER
Sales Tax
408 Branch College
22986
408 Branch College
22986
408 Branch College
22986
407 Clayborn University
1225
407 Clayborn University
1225
407 Clayborn University
1225
406 Rosemont University
8856
406 Rosemont University
8856
406 Rosemont University
9218
406 Rosemont University
9218
406 Rosemont University
9218
411 Stevenson College
23101
411 Stevenson College
23101
411 Stevenson College
23101
407 Clayborn University
1398
407 Clayborn University
1398
407 Clayborn University
1398
406 Rosemont University
10034
406 Rosemont University
10034
410 Eastern Wisconsin University 44889
410 Eastern Wisconsin University 44889
1,976 Payment
1,977 Payment
05/03/2017
05/19/2017
408 Branch College
24741
408 Branch College
24741
408 Branch College
24741
409 University of Southern Iowa
29608
409 University of Southern Iowa
29608
Page 13 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,978 Payment
1,979 Payment
1,980 Payment
1,981 Payment
1,982 Payment
Date
Num
06/06/2017
06/17/2017
07/06/2017
07/18/2017
07/27/2017
Adj
Name
Memo
409 University of Southern Iowa
29608
411 Stevenson College
24498
411 Stevenson College
24498
407 Clayborn University
1714
407 Clayborn University
1714
407 Clayborn University
1714
408 Branch College
25603
408 Branch College
25603
406 Rosemont University
10944
406 Rosemont University
10944
406 Rosemont University
10944
410 Eastern Wisconsin University 46421
410 Eastern Wisconsin University 46421
410 Eastern Wisconsin University 46421
1,983 Payment
1,984 Payment
1,985 Payment
1,986 Discount
08/19/2017
09/07/2017
09/17/2017
09/30/2017 write off
407 Clayborn University
1920
407 Clayborn University
1920
407 Clayborn University
1920
411 Stevenson College
26330
411 Stevenson College
26330
409 University of Southern Iowa
32833
409 University of Southern Iowa
32833
409 University of Southern Iowa
32833
411 Stevenson College
411 Stevenson College
411 Stevenson College
1,987 Payment
1,988 Payment
1,989 Payment
10/07/2017
10/14/2017
11/07/2017
408 Branch College
26771
408 Branch College
26771
406 Rosemont University
11981
406 Rosemont University
11981
406 Rosemont University
11981
411 Stevenson College
27507
411 Stevenson College
27507
Page 14 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
1,990 Payment
1,991 Payment
1,992 Payment
Date
11/17/2017
11/17/2017
11/21/2017
Num
Adj
Name
Memo
406 Rosemont University
12764
406 Rosemont University
12764
406 Rosemont University
12764
408 Branch College
27349
408 Branch College
27349
408 Branch College
27349
410 Eastern Wisconsin University 48812
410 Eastern Wisconsin University 48812
1,993 Payment
1,994 Payment
1,995 Deposit
12/08/2017
12/14/2017
406 Rosemont University
13507
406 Rosemont University
13507
406 Rosemont University
13507
407 Clayborn University
2473
407 Clayborn University
2473
407 Clayborn University
2473
01/01/2017
03312013
CASHCUSTOMER
1,996 Deposit
01/03/2017
01032013
CASHCUSTOMER
1,997 Deposit
01/05/2017
01/14/2017
01/16/2017
01/31/2017
02/08/2017
02/11/2017
C-18 Andover
02112013
406 Rosemont University
2,003 Deposit
8856
02082013
CASHCUSTOMER
2,002 Deposit
1225
01312013
406 Rosemont University
2,001 Deposit
22986
01012013
407 Clayborn University
2,000 Deposit
C-17-Stevenson
01142013
408 Branch College
1,999 Deposit
C-16 Hancock Coll.
01052013
411 Stevenson College
1,998 Deposit
03312013
02/21/2017
9218
02212013
411 Stevenson College
23101
Page 15 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
2,004 Deposit
Date
Num
Adj
Name
03/09/2017
03092013
407 Clayborn University
2,005 Deposit
04/08/2017
04/27/2017
04082013
04272013
406 Rosemont University
2,007 Deposit
1398
04082013
CASHCUSTOMER
2,006 Deposit
Memo
04/28/2017
10034
04282013
410 Eastern Wisconsin University 44889
2,008 Deposit
05/03/2017
05032013
408 Branch College
2,009 Deposit
05/05/2017
05052013
407 Clayborn University
2,010 Deposit
05/19/2017
06/06/2017
06/14/2017
06/17/2017
07/06/2017
07/08/2017
07/18/2017
C-23-S. Iowa
07182013
406 Rosemont University
2,017 Deposit
25603
07082013
409 University of Southern Iowa
2,016 Deposit
1714
07062013
408 Branch College
2,015 Deposit
C-22 Gates Univ.
06172013
407 Clayborn University
2,014 Deposit
24498
06142013
CASHCUSTOMER
2,013 Deposit
29608
06062013
411 Stevenson College
2,012 Deposit
C-21_Clayborn
05192013
409 University of Southern Iowa
2,011 Deposit
24741
07/27/2017
10944
07272013
410 Eastern Wisconsin University 46421
2,018 Deposit
08/08/2017
08082013
CASHCUSTOMER
C-24 Andover Univ.
Page 16 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
2,019 Deposit
Date
Num
Adj
Name
08/19/2017
081913
407 Clayborn University
2,020 Deposit
09/07/2017
09/09/2017
09/17/2017
10/07/2017
10/10/2017
10/14/2017
11/07/2017
11/13/2017
11/17/2017
11/17/2017
12764
11182013
408 Branch College
2,030 Deposit
C-27 McClain Coll
11172013
406 Rosemont University
2,029 Deposit
27507
11132013
CASHCUSTOMER
2,028 Deposit
11981
11072013
411 Stevenson College
2,027 Deposit
C-26 Hancock Coll.
101413
406 Rosemont University
2,026 Deposit
26771
10102013
CASHCUSTOMER
2,025 Deposit
32833
Deposit
408 Branch College
2,024 Deposit
C-25 Rosemont
09172013
409 University of Southern Iowa
2,023 Deposit
26330
09092013
406 Rosemont University
2,022 Deposit
1920
09072013
411 Stevenson College
2,021 Deposit
Memo
11/21/2017
27349
11212013
410 Eastern Wisconsin University 48812
2,031 Deposit
12/06/2017
12062013
CASHCUSTOMER
2,032 Deposit
12/08/2017
12092013
406 Rosemont University
2,033 Deposit
C-28 Gates Univ.
12/12/2017
13507
12142013
CASHCUSTOMER
C-29 Hancock Coll.
Page 17 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
2,034 Deposit
Date
Num
Adj
Name
12/14/2017
2,035 Bill Pmt -Check 01/05/2017 1010
Memo
12152013
407 Clayborn University
2473
Atwood Brothers
22456
252 Velocity Sporting Goods
252 Velocity Sporting Goods
252 Velocity Sporting Goods
2,036 Bill Pmt -Check 01/17/2017 1019
2,037 Bill Pmt -Check 01/17/2017 1020
2,038 Bill Pmt -Check 02/14/2017 1023
2,039 Bill Pmt -Check 03/10/2017 1035
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
253 Chicago Office Supply
841TD
253 Chicago Office Supply
841TD
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
253 Chicago Office Supply
253 Chicago Office Supply
2,040 Bill Pmt -Check 03/15/2017 1036
2,041 Bill Pmt -Check 04/08/2017 1048
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
252 Velocity Sporting Goods
252 Velocity Sporting Goods
2,042 Bill Pmt -Check 05/11/2017 1058
2,043 Bill Pmt -Check 05/13/2017 1059
2,044 Bill Pmt -Check 06/20/2017 1076
2,045 Bill Pmt -Check 07/22/2017 1087
2,046 Bill Pmt -Check 07/28/2017 1088
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
253 Chicago Office Supply
841TD
253 Chicago Office Supply
841TD
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
253 Chicago Office Supply
841TD
Page 18 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
2,047 Bill Pmt -Check 08/19/2017 1098
2,048 Bill Pmt -Check 09/12/2017 1101
2,049 Bill Pmt -Check 10/06/2017 1111
2,050 Bill Pmt -Check 10/13/2017 1112
Adj
Name
Memo
253 Chicago Office Supply
841TD
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
253 Chicago Office Supply
841TD
253 Chicago Office Supply
841TD
252 Velocity Sporting Goods
252 Velocity Sporting Goods
252 Velocity Sporting Goods
2,051 Bill Pmt -Check 11/08/2017 1124
2,052 Bill Pmt -Check 11/13/2017 1125
2,053 Bill Pmt -Check 11/23/2017 1136
2,055 Bill Pmt -Check 12/13/2017 1142
2,087 Paycheck
01/13/2017 1017
253 Chicago Office Supply
841TD
253 Chicago Office Supply
841TD
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
253 Chicago Office Supply
841TD
253 Chicago Office Supply
841TD
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
252 Velocity Sporting Goods
0690977
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,088 Paycheck
01/13/2017 1018
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Page 19 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Ray Kramer
Ray Kramer
2,089 Paycheck
01/31/2017 1021
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,090 Paycheck
01/31/2017 1022
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,091 Paycheck
02/15/2017 1024
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,092 Paycheck
02/15/2017 1025
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,093 Paycheck
02/28/2017 1033
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Page 20 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Jim Adams
2,094 Paycheck
02/28/2017 1034
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,095 Paycheck
03/15/2017 1037
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,096 Paycheck
03/15/2017 1038
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,097 Paycheck
03/31/2017 1046
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,098 Paycheck
03/31/2017 1047
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,099 Paycheck
04/14/2017 1049
Jim Adams
Jim Adams
Jim Adams
Page 21 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,100 Paycheck
04/14/2017 1050
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,101 Paycheck
04/28/2017 1055
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,102 Paycheck
04/28/2017 1056
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,103 Paycheck
05/15/2017 1060
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,104 Paycheck
05/15/2017 1061
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Page 22 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
2,105 Paycheck
Date
Num
05/31/2017 1066
Adj
Name
Memo
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,106 Paycheck
05/31/2017 1067
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,107 Paycheck
06/15/2017 1070
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,108 Paycheck
06/15/2017 1071
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,109 Paycheck
06/30/2017 1078
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,110 Paycheck
06/30/2017 1079
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Page 23 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Ray Kramer
Ray Kramer
2,111 Paycheck
07/14/2017 1080
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,112 Paycheck
07/14/2017 1081
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,113 Paycheck
07/31/2017 1089
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,114 Paycheck
07/31/2017 1090
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,115 Paycheck
08/15/2017 1095
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,116 Paycheck
08/15/2017 1096
Ray Kramer
Ray Kramer
Page 24 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,117 Paycheck
08/31/2017 1099
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,118 Paycheck
08/31/2017 1100
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,119 Paycheck
09/15/2017 1102
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,120 Paycheck
09/15/2017 1103
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,121 Paycheck
09/29/2017 1109
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Page 25 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
2,122 Paycheck
Date
Num
09/29/2017 1110
Adj
Name
Memo
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,123 Paycheck
10/15/2017 1114
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,124 Paycheck
10/15/2017 1115
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
2,125 Paycheck
10/15/2017 1113
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,126 Paycheck
10/31/2017 1122
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,127 Paycheck
10/31/2017 1123
Nancy Ford
Nancy Ford
Nancy Ford
Page 26 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
2,128 Paycheck
10/31/2017 1121
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,129 Paycheck
11/15/2017 1127
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,130 Paycheck
11/15/2017 1128
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
2,131 Paycheck
11/15/2017 1126
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,132 Paycheck
11/30/2017 1138
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Page 27 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Jim Adams
2,133 Paycheck
11/30/2017 1139
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
2,134 Paycheck
11/30/2017 1137
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,135 Paycheck
12/15/2017 1150
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
Jim Adams
2,136 Paycheck
12/15/2017 1151
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
Nancy Ford
2,137 Paycheck
12/15/2017 1149
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
Ray Kramer
2,138 Check
01/31/2017
Service Charge
Page 28 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Type
Date
Num
Adj
Name
Memo
Service Charge
2,139 Check
02/28/2017
Service Charge
Service Charge
2,140 Check
03/31/2017
Service Charge
Service Charge
2,141 Check
04/30/2017
Service Charge
Service Charge
2,142 Check
05/31/2017
Service Charge
Service Charge
2,143 Check
06/30/2017
Service Charge
Service Charge
2,145 Check
07/31/2017
Service Charge
Service Charge
2,146 Check
08/31/2017
Service Charge
Service Charge
2,147 Check
09/30/2017
Service Charge
Service Charge
2,150 Check
10/31/2017
Service Charge
Service Charge
2,151 Check
11/30/2017
Service Charge
Service Charge
2,153 Bill
12/12/2017 2344
253 Chicago Office Supply
253 Chicago Office Supply
2,154 Bill Pmt -Check 12/12/2017 1141
-MULTIPLE-
253 Chicago Office Supply
253 Chicago Office Supply
TOTAL
Page 29 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Account
Debit
20100 · Accounts Payable
10400 · Inventory
102,285.00
102,285.00
102,285.00
20100 · Accounts Payable
10400 · Inventory
129,980.00
20100 · Accounts Payable
636.00
20100 · Accounts Payable
106,000.00
20100 · Accounts Payable
85,200.00
85,200.00
129,725.00
129,725.00
589.89
589.89
108,760.00
108,760.00
101,610.00
101,610.00
1,204.69
20100 · Accounts Payable
103,365.00
20100 · Accounts Payable
102,910.00
20100 · Accounts Payable
427.98
20100 · Accounts Payable
427.98
659.85
659.85
659.85
20100 · Accounts Payable
41000 · Other Operating Expense
102,910.00
427.98
427.98
40300 · Office Supplies Expense
103,365.00
102,910.00
102,910.00
40300 · Office Supplies Expense
1,204.69
103,365.00
103,365.00
10400 · Inventory
101,610.00
1,204.69
1,204.69
10400 · Inventory
108,760.00
101,610.00
20100 · Accounts Payable
40300 · Office Supplies Expense
589.89
108,760.00
20100 · Accounts Payable
10400 · Inventory
129,725.00
589.89
20100 · Accounts Payable
10400 · Inventory
85,200.00
129,725.00
20100 · Accounts Payable
40300 · Office Supplies Expense
106,000.00
85,200.00
20100 · Accounts Payable
10400 · Inventory
636.00
106,000.00
106,000.00
10400 · Inventory
129,980.00
636.00
636.00
10400 · Inventory
102,285.00
129,980.00
129,980.00
40300 · Office Supplies Expense
Credit
659.85
3,650.00
3,650.00
3,650.00
3,650.00
Page 30 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
20100
· Accounts Payable
10400 · Inventory
81,285.00
81,285.00
81,285.00
20100 · Accounts Payable
40300 · Office Supplies Expense
985.80
20100 · Accounts Payable
27,380.00
20100 · Accounts Payable
558.09
558.09
36,115.00
36,115.00
1,047.51
1,047.51
93.40
93.40
1,210.00
20600 · FICA Taxes Payable
1,680.50
2,890.50
10100 · Cash
4,800.00
4,800.00
1,588.75
1,588.75
4,800.00
4,800.00
4,800.00
2,920.06
20300 · Federal Income Tax Withheld
1,326.76
20600 · FICA Taxes Payable
1,593.30
2,920.06
10100 · Cash
2,920.06
83.31
83.31
83.31
10100 · Cash
83.31
281.17
281.17
281.17
10100 · Cash
1,588.75
4,800.00
10100 · Cash
20400 · State Unemployment Taxes Pay.
4,800.00
1,588.75
10100 · Cash
20500 · Fed. Unemployment Taxes Pay.
2,890.50
4,800.00
10100 · Cash
40100 · Rent Expense
93.40
2,890.50
20300 · Federal Income Tax Withheld
30800 · Freight-in
1,047.51
93.40
10100 · Cash
40100 · Rent Expense
36,115.00
1,047.51
10100 · Cash
20400 · State Unemployment Taxes Pay.
558.09
36,115.00
10100 · Cash
41000 · Other Operating Expense
27,380.00
558.09
20100 · Accounts Payable
10400 · Inventory
985.80
27,380.00
27,380.00
40300 · Office Supplies Expense
81,285.00
985.80
985.80
10400 · Inventory
Credit
281.17
2,358.50
Page 31 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
30800
1,779
· Freight-in
Debit
2,358.50
2,358.50
10100 · Cash
1,306.00
20600 · FICA Taxes Payable
1,739.46
3,045.46
10100 · Cash
68.21
10100 · Cash
403.60
403.60
4,800.00
4,800.00
1,245.68
1,245.68
2,078.12
2,078.12
5,125.00
5,125.00
4,800.00
10100 · Cash
1,185.60
10100 · Cash
1,179.00
20600 · FICA Taxes Payable
1,644.68
2,823.68
10100 · Cash
15.79
15.79
15.79
1,469.20
1,469.20
1,469.20
10100 · Cash
1,469.20
1,354.25
1,354.25
1,354.25
10100 · Cash
20700 · Federal Income Taxes Payable
2,823.68
15.79
10100 · Cash
41000 · Other Operating Expense
1,185.60
2,823.68
20300 · Federal Income Tax Withheld
30800 · Freight-in
4,800.00
1,185.60
1,185.60
20500 · Fed. Unemployment Taxes Pay.
5,125.00
4,800.00
4,800.00
41000 · Other Operating Expense
2,078.12
5,125.00
10100 · Cash
40100 · Rent Expense
1,245.68
2,078.12
10100 · Cash
41000 · Other Operating Expense
4,800.00
1,245.68
10100 · Cash
30800 · Freight-in
403.60
4,800.00
10100 · Cash
41000 · Other Operating Expense
68.21
403.60
10100 · Cash
40100 · Rent Expense
3,045.46
68.21
68.21
20400 · State Unemployment Taxes Pay.
2,358.50
3,045.46
20300 · Federal Income Tax Withheld
20500 · Fed. Unemployment Taxes Pay.
Credit
1,354.25
29,797.00
29,797.00
Page 32 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
Debit
Credit
29,797.00
29,797.00
10100 · Cash
2,800.58
20300 · Federal Income Tax Withheld
1,162.00
20600 · FICA Taxes Payable
1,638.58
2,800.58
10100 · Cash
40100 · Rent Expense
4,800.00
4,800.00
4,800.00
10100 · Cash
41000 · Other Operating Expense
1,258.90
1,258.90
2,216.98
2,216.98
1,375.00
10100 · Cash
4,225.00
10100 · Cash
1,248.00
20600 · FICA Taxes Payable
1,697.54
2,945.54
10100 · Cash
1,856.30
1,856.30
1,245.00
1,245.00
4,800.00
10100 · Cash
4,800.00
1,450.25
1,450.25
1,450.25
10100 · Cash
1,450.25
2,865.02
20300 · Federal Income Tax Withheld
1,198.00
20600 · FICA Taxes Payable
1,667.02
2,865.02
10100 · Cash
2,865.02
4,800.00
4,800.00
4,800.00
10100 · Cash
41000 · Other Operating Expense
1,245.00
4,800.00
4,800.00
40100 · Rent Expense
1,856.30
1,245.00
10100 · Cash
41000 · Other Operating Expense
2,945.54
1,856.30
10100 · Cash
40100 · Rent Expense
4,225.00
2,945.54
20300 · Federal Income Tax Withheld
41000 · Other Operating Expense
1,375.00
4,225.00
4,225.00
30800 · Freight-in
2,216.98
1,375.00
1,375.00
40200 · Advertising Expense
1,258.90
2,216.98
10100 · Cash
40200 · Advertising Expense
4,800.00
1,258.90
10100 · Cash
30800 · Freight-in
2,800.58
4,800.00
1,158.99
1,158.99
Page 33 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
Debit
Credit
1,158.99
1,158.99
10100 · Cash
30800 · Freight-in
2,356.00
2,356.00
2,356.00
10100 · Cash
10600 · Marketable Securities
24,000.00
24,000.00
24,000.00
10100 · Cash
40200 · Advertising Expense
3,750.00
10100 · Cash
4,800.00
10100 · Cash
1,148.60
10100 · Cash
1,956.50
10100 · Cash
1,277.00
20600 · FICA Taxes Payable
1,721.96
2,998.96
10100 · Cash
1,378.00
20600 · FICA Taxes Payable
1,783.38
3,161.38
10100 · Cash
4,800.00
4,800.00
4,800.00
1,452.36
1,452.36
1,452.36
10100 · Cash
1,452.36
2,158.00
2,158.00
2,158.00
10100 · Cash
2,158.00
3,680.00
3,680.00
3,680.00
10100 · Cash
3,680.00
3,023.12
20300 · Federal Income Tax Withheld
1,292.00
20600 · FICA Taxes Payable
1,731.12
3,023.12
10100 · Cash
40100 · Rent Expense
3,161.38
4,800.00
10100 · Cash
40200 · Advertising Expense
2,998.96
3,161.38
20300 · Federal Income Tax Withheld
30800 · Freight-in
1,956.50
2,998.96
20300 · Federal Income Tax Withheld
41000 · Other Operating Expense
1,148.60
1,956.50
1,956.50
40100 · Rent Expense
4,800.00
1,148.60
1,148.60
30800 · Freight-in
3,750.00
4,800.00
4,800.00
41000 · Other Operating Expense
24,000.00
3,750.00
3,750.00
40100 · Rent Expense
2,356.00
3,023.12
4,800.00
4,800.00
Page 34 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
Debit
Credit
4,800.00
4,800.00
10100 · Cash
41000 · Other Operating Expense
1,985.21
1,985.21
1,985.21
10100 · Cash
30800 · Freight-in
2,985.60
2,985.60
2,985.60
10100 · Cash
40200 · Advertising Expense
4,525.00
10100 · Cash
1,275.44
20600 · FICA Taxes Payable
1,958.64
3,234.08
10100 · Cash
10.00
10100 · Cash
59.14
10100 · Cash
4,800.00
10100 · Cash
1,763.65
10100 · Cash
1,763.65
2,356.99
2,356.99
2,356.99
10100 · Cash
2,356.99
3,250.00
3,250.00
3,250.00
10100 · Cash
4,800.00
1,763.65
1,763.65
40200 · Advertising Expense
59.14
4,800.00
4,800.00
30800 · Freight-in
10.00
59.14
59.14
41000 · Other Operating Expense
3,234.08
10.00
10.00
40100 · Rent Expense
4,525.00
3,234.08
20300 · Federal Income Tax Withheld
20400 · State Unemployment Taxes Pay.
2,985.60
4,525.00
4,525.00
20500 · Fed. Unemployment Taxes Pay.
1,985.21
3,250.00
0.00
41000 · Other Operating Expense
0.00
10100 · Cash
41000 · Other Operating Expense
2,575.00
2,575.00
2,575.00
10100 · Cash
40100 · Rent Expense
0.00
2,575.00
4,800.00
4,800.00
4,800.00
10100 · Cash
4,800.00
3,399.05
20300 · Federal Income Tax Withheld
1,369.75
20600 · FICA Taxes Payable
2,029.30
3,399.05
3,399.05
Page 35 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
10100
· Cash
41000 · Other Operating Expense
1,360.25
1,360.25
1,360.25
10100 · Cash
30800 · Freight-in
778.75
10100 · Cash
10.30
10100 · Cash
10.30
60.96
60.96
60.96
20100 · Accounts Payable
778.75
10.30
10.30
20400 · State Unemployment Taxes Pay.
1,360.25
778.75
778.75
20500 · Fed. Unemployment Taxes Pay.
Credit
60.96
19,445.00
10400 · Inventory
10400 · Inventory
19,445.00
19,445.00
10200 · Accounts Receivable
19,445.00
34,566.00
30100 · Sales
34,566.00
10400 · Inventory
22,844.00
30400 · Cost of Goods Sold
*Sales Tax Payable
22,844.00
0.00
57,410.00
10200 · Accounts Receivable
57,410.00
78,972.00
30100 · Sales
78,972.00
10400 · Inventory
50,936.00
30400 · Cost of Goods Sold
*Sales Tax Payable
50,936.00
0.00
129,908.00
10200 · Accounts Receivable
129,908.00
76,885.00
30100 · Sales
76,885.00
10400 · Inventory
50,989.00
30400 · Cost of Goods Sold
*Sales Tax Payable
50,989.00
0.00
127,874.00
10200 · Accounts Receivable
127,874.00
31,664.00
30100 · Sales
31,664.00
10400 · Inventory
21,700.00
30400 · Cost of Goods Sold
*Sales Tax Payable
21,700.00
0.00
53,364.00
10200 · Accounts Receivable
53,364.00
98,621.00
30100 · Sales
98,621.00
10400 · Inventory
65,197.00
30400 · Cost of Goods Sold
*Sales Tax Payable
65,197.00
0.00
Page 36 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
10200 · Accounts Receivable
Debit
Credit
163,818.00
163,818.00
24,254.00
30100 · Sales
24,254.00
10400 · Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
16,335.00
16,335.00
0.00
40,589.00
10200 · Accounts Receivable
30100 · Sales
19,046.00
10400 · Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
12,610.00
12,610.00
0.00
31,656.00
10200 · Accounts Receivable
27,577.00
10400 · Inventory
*Sales Tax Payable
18,702.00
18,702.00
0.00
46,279.00
10200 · Accounts Receivable
87,533.00
10400 · Inventory
*Sales Tax Payable
57,319.00
57,319.00
0.00
144,852.00
10200 · Accounts Receivable
33,827.00
10400 · Inventory
*Sales Tax Payable
22,377.00
22,377.00
0.00
56,204.00
10200 · Accounts Receivable
49,225.00
10400 · Inventory
*Sales Tax Payable
32,385.00
32,385.00
0.00
81,610.00
10200 · Accounts Receivable
75,753.00
10400 · Inventory
*Sales Tax Payable
50,016.00
50,016.00
0.00
125,769.00
10200 · Accounts Receivable
30100 · Sales
81,610.00
75,753.00
30100 · Sales
30400 · Cost of Goods Sold
56,204.00
49,225.00
30100 · Sales
30400 · Cost of Goods Sold
144,852.00
33,827.00
30100 · Sales
30400 · Cost of Goods Sold
46,279.00
87,533.00
30100 · Sales
30400 · Cost of Goods Sold
31,656.00
27,577.00
30100 · Sales
30400 · Cost of Goods Sold
40,589.00
19,046.00
125,769.00
54,715.00
54,715.00
Page 37 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
10400
· Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
36,252.00
36,252.00
0.00
90,967.00
10200 · Accounts Receivable
63,736.00
10400 · Inventory
*Sales Tax Payable
41,862.00
41,862.00
0.00
105,598.00
10200 · Accounts Receivable
37,693.00
10400 · Inventory
*Sales Tax Payable
25,740.00
25,740.00
0.00
63,433.00
10200 · Accounts Receivable
63,712.00
10400 · Inventory
*Sales Tax Payable
42,044.00
42,044.00
0.00
105,756.00
10200 · Accounts Receivable
51,632.00
10400 · Inventory
*Sales Tax Payable
34,528.00
34,528.00
0.00
86,160.00
10200 · Accounts Receivable
46,551.00
10400 · Inventory
*Sales Tax Payable
31,169.00
31,169.00
0.00
77,720.00
10200 · Accounts Receivable
29,018.00
10400 · Inventory
*Sales Tax Payable
19,923.00
19,923.00
0.00
48,941.00
10200 · Accounts Receivable
57,696.00
10400 · Inventory
*Sales Tax Payable
48,941.00
57,696.00
30100 · Sales
30400 · Cost of Goods Sold
77,720.00
29,018.00
30100 · Sales
30400 · Cost of Goods Sold
86,160.00
46,551.00
30100 · Sales
30400 · Cost of Goods Sold
105,756.00
51,632.00
30100 · Sales
30400 · Cost of Goods Sold
63,433.00
63,712.00
30100 · Sales
30400 · Cost of Goods Sold
105,598.00
37,693.00
30100 · Sales
30400 · Cost of Goods Sold
90,967.00
63,736.00
30100 · Sales
30400 · Cost of Goods Sold
Credit
37,495.00
37,495.00
0.00
Page 38 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
10200 · Accounts Receivable
Debit
Credit
95,191.00
95,191.00
2,460.00
30100 · Sales
2,460.00
10400 · Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
1,690.00
1,690.00
0.00
4,150.00
10200 · Accounts Receivable
30100 · Sales
32,912.00
10400 · Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
21,693.00
21,693.00
0.00
54,605.00
10200 · Accounts Receivable
24,905.00
10400 · Inventory
*Sales Tax Payable
16,973.00
16,973.00
0.00
41,878.00
10200 · Accounts Receivable
4,174.00
10400 · Inventory
*Sales Tax Payable
2,767.00
2,767.00
0.00
6,941.00
10200 · Accounts Receivable
7,252.00
10400 · Inventory
*Sales Tax Payable
4,818.00
4,818.00
0.00
12,070.00
10200 · Accounts Receivable
21,872.00
10400 · Inventory
*Sales Tax Payable
14,545.00
14,545.00
0.00
36,417.00
10200 · Accounts Receivable
1,656.00
10400 · Inventory
*Sales Tax Payable
1,140.00
1,140.00
0.00
2,796.00
10200 · Accounts Receivable
30200 · Sales Returns and Allowances
36,417.00
1,656.00
30100 · Sales
30400 · Cost of Goods Sold
12,070.00
21,872.00
30100 · Sales
30400 · Cost of Goods Sold
6,941.00
7,252.00
30100 · Sales
30400 · Cost of Goods Sold
41,878.00
4,174.00
30100 · Sales
30400 · Cost of Goods Sold
54,605.00
24,905.00
30100 · Sales
30400 · Cost of Goods Sold
4,150.00
32,912.00
2,796.00
20,057.00
20,057.00
Page 39 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
10400
· Inventory
Debit
13,433.00
30400 · Cost of Goods Sold
*Sales Tax Payable
13,433.00
0.00
33,490.00
10200 · Accounts Receivable
14,560.00
10400 · Inventory
9,485.00
30400 · Cost of Goods Sold
9,485.00
0.00
24,045.00
10200 · Accounts Receivable
23,014.00
10400 · Inventory
14,910.00
30400 · Cost of Goods Sold
14,910.00
0.00
37,924.00
12000 · Undeposited Funds
24,475.00
10400 · Inventory
*Sales Tax Payable
16,675.00
16,675.00
0.00
41,150.00
12000 · Undeposited Funds
11,079.00
10400 · Inventory
*Sales Tax Payable
7,701.00
7,701.00
0.00
18,780.00
12000 · Undeposited Funds
40,531.00
10400 · Inventory
*Sales Tax Payable
27,285.00
27,285.00
0.00
67,816.00
12000 · Undeposited Funds
28,245.00
10400 · Inventory
*Sales Tax Payable
19,125.00
19,125.00
0.00
47,370.00
12000 · Undeposited Funds
66,122.00
10400 · Inventory
*Sales Tax Payable
47,370.00
66,122.00
30100 · Sales
30400 · Cost of Goods Sold
67,816.00
28,245.00
30100 · Sales
30400 · Cost of Goods Sold
18,780.00
40,531.00
30100 · Sales
30400 · Cost of Goods Sold
41,150.00
11,079.00
30100 · Sales
30400 · Cost of Goods Sold
37,924.00
24,475.00
30100 · Sales
30400 · Cost of Goods Sold
24,045.00
23,014.00
30200 · Sales Returns and Allowances
*Sales Tax Payable
33,490.00
14,560.00
30200 · Sales Returns and Allowances
*Sales Tax Payable
Credit
43,495.00
43,495.00
0.00
Page 40 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
12000 · Undeposited Funds
Debit
Credit
109,617.00
109,617.00
45,340.00
30100 · Sales
45,340.00
10400 · Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
30,604.00
30,604.00
0.00
75,944.00
12000 · Undeposited Funds
30100 · Sales
47,781.00
10400 · Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
31,569.00
31,569.00
0.00
79,350.00
12000 · Undeposited Funds
16,446.00
10400 · Inventory
*Sales Tax Payable
11,216.00
11,216.00
0.00
27,662.00
12000 · Undeposited Funds
54,797.00
10400 · Inventory
*Sales Tax Payable
36,468.00
36,468.00
0.00
91,265.00
12000 · Undeposited Funds
36,087.00
10400 · Inventory
*Sales Tax Payable
24,343.00
24,343.00
0.00
60,430.00
12000 · Undeposited Funds
36,607.00
10400 · Inventory
*Sales Tax Payable
24,704.00
24,704.00
0.00
61,311.00
12000 · Undeposited Funds
7,767.00
10400 · Inventory
*Sales Tax Payable
5,151.00
5,151.00
0.00
12,918.00
12000 · Undeposited Funds
30100 · Sales
61,311.00
7,767.00
30100 · Sales
30400 · Cost of Goods Sold
60,430.00
36,607.00
30100 · Sales
30400 · Cost of Goods Sold
91,265.00
36,087.00
30100 · Sales
30400 · Cost of Goods Sold
27,662.00
54,797.00
30100 · Sales
30400 · Cost of Goods Sold
79,350.00
16,446.00
30100 · Sales
30400 · Cost of Goods Sold
75,944.00
47,781.00
12,918.00
5,891.00
5,891.00
Page 41 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
10400
· Inventory
30400 · Cost of Goods Sold
*Sales Tax Payable
3,880.00
3,880.00
0.00
9,771.00
12000 · Undeposited Funds
5,306.00
10400 · Inventory
*Sales Tax Payable
3,489.00
3,489.00
0.00
8,795.00
12000 · Undeposited Funds
78,972.00
1,579.44
78,972.00
12000 · Undeposited Funds
34,566.00
691.32
34,566.00
12000 · Undeposited Funds
11,065.00
11,065.00
76,885.00
1,537.70
76,885.00
12000 · Undeposited Funds
31,664.00
633.28
31,664.00
12000 · Undeposited Funds
98,621.00
1,972.42
98,621.00
12000 · Undeposited Funds
19,046.00
19,046.00
4,197.00
4,197.00
27,577.00
551.54
27,577.00
12000 · Undeposited Funds
10200 · Accounts Receivable
4,197.00
27,025.46
10200 · Accounts Receivable
30300 · Sales Discounts Taken
19,046.00
4,197.00
10200 · Accounts Receivable
12000 · Undeposited Funds
98,621.00
19,046.00
10200 · Accounts Receivable
12000 · Undeposited Funds
31,664.00
96,648.58
10200 · Accounts Receivable
30300 · Sales Discounts Taken
76,885.00
31,030.72
10200 · Accounts Receivable
30300 · Sales Discounts Taken
11,065.00
75,347.30
10200 · Accounts Receivable
30300 · Sales Discounts Taken
34,566.00
11,065.00
10200 · Accounts Receivable
12000 · Undeposited Funds
78,972.00
33,874.68
10200 · Accounts Receivable
30300 · Sales Discounts Taken
8,795.00
77,392.56
10200 · Accounts Receivable
30300 · Sales Discounts Taken
9,771.00
5,306.00
30100 · Sales
30400 · Cost of Goods Sold
Credit
27,577.00
85,782.34
87,533.00
Page 42 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
30300
1,779
· Sales Discounts Taken
Debit
1,750.66
87,533.00
12000 · Undeposited Funds
32,327.00
32,327.00
49,225.00
984.50
49,225.00
12000 · Undeposited Funds
61,193.00
61,193.00
54,715.00
1,094.30
54,715.00
12000 · Undeposited Funds
63,736.00
1,274.72
63,736.00
12000 · Undeposited Funds
37,693.00
753.86
37,693.00
12000 · Undeposited Funds
60,812.00
60,812.00
51,632.00
1,032.64
51,632.00
10200 · Accounts Receivable
10200 · Accounts Receivable
40900 · Bad Debt Expense
0.00
1,500.00
45,351.00
45,351.00
29,018.00
580.36
29,018.00
12000 · Undeposited Funds
45,351.00
28,437.64
10200 · Accounts Receivable
30300 · Sales Discounts Taken
1,500.00
45,351.00
10200 · Accounts Receivable
12000 · Undeposited Funds
51,632.00
1,500.00
1,500.00
12000 · Undeposited Funds
60,812.00
50,599.36
10200 · Accounts Receivable
30300 · Sales Discounts Taken
37,693.00
60,812.00
10200 · Accounts Receivable
12000 · Undeposited Funds
63,736.00
36,939.14
10200 · Accounts Receivable
30300 · Sales Discounts Taken
54,715.00
62,461.28
10200 · Accounts Receivable
30300 · Sales Discounts Taken
61,193.00
53,620.70
10200 · Accounts Receivable
30300 · Sales Discounts Taken
49,225.00
61,193.00
10200 · Accounts Receivable
12000 · Undeposited Funds
32,327.00
48,240.50
10200 · Accounts Receivable
30300 · Sales Discounts Taken
87,533.00
32,327.00
10200 · Accounts Receivable
12000 · Undeposited Funds
Credit
29,018.00
34,682.00
10200 · Accounts Receivable
34,682.00
34,682.00
34,682.00
Page 43 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
12000
· Undeposited Funds
Debit
2,410.80
10200 · Accounts Receivable
30300 · Sales Discounts Taken
2,460.00
49.20
2,460.00
12000 · Undeposited Funds
32,912.00
658.24
32,912.00
12000 · Undeposited Funds
5,000.00
5,000.00
4,174.00
83.48
4,174.00
12000 · Undeposited Funds
7,252.00
145.04
7,252.00
10100 · Cash
28,245.00
28,245.00
24,475.00
24,475.00
11,079.00
11,079.00
77,392.56
77,392.56
33,874.68
33,874.68
11,065.00
11,065.00
40,531.00
40,531.00
75,347.30
75,347.30
12000 · Undeposited Funds
40,531.00
75,347.30
12000 · Undeposited Funds
10100 · Cash
11,065.00
40,531.00
12000 · Undeposited Funds
10100 · Cash
33,874.68
11,065.00
12000 · Undeposited Funds
10100 · Cash
77,392.56
33,874.68
12000 · Undeposited Funds
10100 · Cash
11,079.00
77,392.56
12000 · Undeposited Funds
10100 · Cash
24,475.00
11,079.00
12000 · Undeposited Funds
10100 · Cash
28,245.00
24,475.00
12000 · Undeposited Funds
10100 · Cash
7,252.00
28,245.00
12000 · Undeposited Funds
10100 · Cash
4,174.00
7,106.96
10200 · Accounts Receivable
30300 · Sales Discounts Taken
5,000.00
4,090.52
10200 · Accounts Receivable
30300 · Sales Discounts Taken
32,912.00
5,000.00
10200 · Accounts Receivable
12000 · Undeposited Funds
2,460.00
32,253.76
10200 · Accounts Receivable
30300 · Sales Discounts Taken
Credit
75,347.30
31,030.72
31,030.72
Page 44 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
Credit
1,779
31,030.72
31,030.72
10100 · Cash
96,648.58
12000 · Undeposited Funds
96,648.58
96,648.58
10100 · Cash
66,122.00
12000 · Undeposited Funds
66,122.00
66,122.00
10100 · Cash
19,046.00
19,046.00
4,197.00
4,197.00
27,025.46
27,025.46
45,340.00
45,340.00
85,782.34
85,782.34
32,327.00
32,327.00
47,781.00
47,781.00
48,240.50
48,240.50
61,193.00
61,193.00
16,446.00
16,446.00
53,620.70
53,620.70
62,461.28
62,461.28
12000 · Undeposited Funds
53,620.70
62,461.28
12000 · Undeposited Funds
10100 · Cash
16,446.00
53,620.70
12000 · Undeposited Funds
10100 · Cash
61,193.00
16,446.00
12000 · Undeposited Funds
10100 · Cash
48,240.50
61,193.00
12000 · Undeposited Funds
10100 · Cash
47,781.00
48,240.50
12000 · Undeposited Funds
10100 · Cash
32,327.00
47,781.00
12000 · Undeposited Funds
10100 · Cash
85,782.34
32,327.00
12000 · Undeposited Funds
10100 · Cash
45,340.00
85,782.34
12000 · Undeposited Funds
10100 · Cash
27,025.46
45,340.00
12000 · Undeposited Funds
10100 · Cash
4,197.00
27,025.46
12000 · Undeposited Funds
10100 · Cash
19,046.00
4,197.00
12000 · Undeposited Funds
10100 · Cash
66,122.00
19,046.00
12000 · Undeposited Funds
10100 · Cash
96,648.58
62,461.28
54,797.00
54,797.00
Page 45 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
Credit
1,779
54,797.00
54,797.00
10100 · Cash
36,939.14
12000 · Undeposited Funds
36,939.14
36,939.14
10100 · Cash
60,812.00
12000 · Undeposited Funds
60,812.00
60,812.00
10100 · Cash
36,087.00
36,087.00
50,599.36
50,599.36
45,351.00
45,351.00
36,607.00
36,607.00
28,437.64
28,437.64
34,682.00
34,682.00
7,767.00
7,767.00
2,410.80
2,410.80
32,253.76
32,253.76
5,000.00
5,000.00
5,891.00
5,891.00
4,090.52
4,090.52
12000 · Undeposited Funds
5,891.00
4,090.52
12000 · Undeposited Funds
10100 · Cash
5,000.00
5,891.00
12000 · Undeposited Funds
10100 · Cash
32,253.76
5,000.00
12000 · Undeposited Funds
10100 · Cash
2,410.80
32,253.76
12000 · Undeposited Funds
10100 · Cash
7,767.00
2,410.80
12000 · Undeposited Funds
10100 · Cash
34,682.00
7,767.00
12000 · Undeposited Funds
10100 · Cash
28,437.64
34,682.00
12000 · Undeposited Funds
10100 · Cash
36,607.00
28,437.64
12000 · Undeposited Funds
10100 · Cash
45,351.00
36,607.00
12000 · Undeposited Funds
10100 · Cash
50,599.36
45,351.00
12000 · Undeposited Funds
10100 · Cash
36,087.00
50,599.36
12000 · Undeposited Funds
10100 · Cash
60,812.00
36,087.00
12000 · Undeposited Funds
10100 · Cash
36,939.14
4,090.52
5,306.00
5,306.00
Page 46 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
Credit
1,779
5,306.00
5,306.00
10100 · Cash
7,931.96
12000 · Undeposited Funds
7,106.96
31200 · Miscellaneous Revenue
825.00
7,931.96
10100 · Cash
20100 · Accounts Payable
10,540.00
30700 · Purchases Discounts Taken
210.80
10,540.00
10100 · Cash
20100 · Accounts Payable
102,285.00
2,045.70
102,285.00
10100 · Cash
739.35
10100 · Cash
127,380.40
2,599.60
129,980.00
10100 · Cash
636.00
636.00
86,555.00
10100 · Cash
83,496.00
1,704.00
85,200.00
10100 · Cash
129,725.00
2,594.50
129,725.00
10100 · Cash
589.89
10100 · Cash
108,760.00
2,175.20
108,760.00
10100 · Cash
108,760.00
101,610.00
101,610.00
101,610.00
10100 · Cash
589.89
106,584.80
30700 · Purchases Discounts Taken
20100 · Accounts Payable
129,725.00
589.89
589.89
20100 · Accounts Payable
85,200.00
127,130.50
30700 · Purchases Discounts Taken
20100 · Accounts Payable
86,555.00
85,200.00
30700 · Purchases Discounts Taken
20100 · Accounts Payable
636.00
86,555.00
86,555.00
20100 · Accounts Payable
129,980.00
636.00
10100 · Cash
20100 · Accounts Payable
739.35
129,980.00
30700 · Purchases Discounts Taken
20100 · Accounts Payable
102,285.00
739.35
739.35
20100 · Accounts Payable
10,540.00
100,239.30
30700 · Purchases Discounts Taken
20100 · Accounts Payable
7,931.96
10,329.20
101,610.00
1,204.69
Page 47 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
20100
1,779
· Accounts Payable
Debit
1,204.69
1,204.69
10100 · Cash
20100 · Accounts Payable
103,365.00
103,365.00
102,910.00
2,058.20
102,910.00
10100 · Cash
1,087.83
1,087.83
81,285.00
1,625.70
81,285.00
10100 · Cash
985.80
10100 · Cash
27,380.00
547.60
27,380.00
10100 · Cash
558.09
10100 · Cash
35,392.70
722.30
36,115.00
10100 · Cash
Payroll Liabilities
36,115.00
1,596.47
1,957.20
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
558.09
36,115.00
30700 · Purchases Discounts Taken
40500 · Wages and Salaries Expense
27,380.00
558.09
558.09
20100 · Accounts Payable
985.80
26,832.40
30700 · Purchases Discounts Taken
20100 · Accounts Payable
81,285.00
985.80
985.80
20100 · Accounts Payable
1,087.83
79,659.30
30700 · Purchases Discounts Taken
20100 · Accounts Payable
102,910.00
1,087.83
10100 · Cash
20100 · Accounts Payable
103,365.00
100,851.80
30700 · Purchases Discounts Taken
20100 · Accounts Payable
1,204.69
103,365.00
10100 · Cash
20100 · Accounts Payable
Credit
211.00
230.95
20600 · FICA Taxes Payable
299.46
20500 · Fed. Unemployment Taxes Pay.
11.74
20400 · State Unemployment Taxes Pay.
69.48
2,188.15
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
20600 · FICA Taxes Payable
2,188.15
385.00
413.00
535.50
Page 48 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
Credit
1,779
20500
· Fed. Unemployment Taxes Pay.
21.00
20400 · State Unemployment Taxes Pay.
124.25
3,913.00
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,902.35
2,411.85
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,913.00
325.00
284.59
20600 · FICA Taxes Payable
369.00
20500 · Fed. Unemployment Taxes Pay.
14.47
20400 · State Unemployment Taxes Pay.
85.62
2,696.44
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,696.44
385.00
413.00
20600 · FICA Taxes Payable
535.50
20500 · Fed. Unemployment Taxes Pay.
21.00
20400 · State Unemployment Taxes Pay.
124.25
3,913.00
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,672.23
2,069.55
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,913.00
239.00
244.21
20600 · FICA Taxes Payable
316.64
20500 · Fed. Unemployment Taxes Pay.
12.42
20400 · State Unemployment Taxes Pay.
73.47
2,313.76
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
3,767.75
1,381.48
1,680.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,313.76
170.00
151.82
257.04
3.37
Page 49 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
20400
1,779
· State Unemployment Taxes Pay.
19.93
1,831.82
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,644.90
0.00
229.00
155.23
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
310.46
0.00
2,184.36
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,954.58
0.00
211.00
149.52
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
299.04
0.00
2,104.10
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,104.10
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,594.06
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,184.36
3,500.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
2,029.13
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
1,831.82
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
3,767.75
1,522.22
1,861.65
0.00
Page 50 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
20300
· Federal Income Tax Withheld
40600 · Payroll Tax Expense
197.00
142.43
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
284.86
0.00
2,004.08
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,848.00
0.00
195.00
141.36
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
282.72
0.00
1,989.36
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,848.00
0.00
195.00
141.38
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
282.76
0.00
1,989.38
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
1,989.38
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,511.62
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
1,989.36
3,500.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,511.64
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,004.08
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
535.50
0.00
3,767.75
3,767.75
Page 51 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
10100
· Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,792.11
2,247.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
283.00
171.89
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
343.78
0.00
2,418.89
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,047.50
0.00
233.00
156.64
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
313.28
0.00
2,204.14
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,511.63
0.00
195.00
141.37
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
282.74
0.00
1,989.37
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,989.37
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,848.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,204.14
3,500.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,657.86
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,418.89
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
385.00
267.75
Page 52 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
20600
· FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,161.42
0.00
262.00
165.35
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
330.70
0.00
2,326.77
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,093.17
0.00
245.00
160.13
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
320.26
0.00
2,253.30
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,364.60
0.00
313.00
180.88
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
361.76
0.00
2,545.48
10100 · Cash
40500 · Wages and Salaries Expense
3,767.75
1,870.72
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,253.30
3,500.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,688.04
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,326.77
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,734.07
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
2,545.48
2,847.25
3,500.00
Page 53 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779Liabilities
Payroll
Debit
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,821.32
0.00
295.00
175.31
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
350.62
0.00
2,466.94
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,302.65
0.00
297.00
176.16
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
352.32
0.00
2,478.81
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
0.00
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,632.90
0.00
225.00
153.90
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
3,767.75
2,011.80
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,478.81
3,500.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,829.49
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
2,466.94
2,847.25
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
2,291.63
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
307.80
0.00
Page 54 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
1,779
Debit
Credit
2,165.70
2,165.70
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
1,520.29
1,859.55
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
197.00
142.26
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
284.52
0.00
2,001.81
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,001.81
746.56
816.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
7.02
96.29
20600 · FICA Taxes Payable
124.84
20500 · Fed. Unemployment Taxes Pay.
4.90
20400 · State Unemployment Taxes Pay.
28.97
912.29
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,275.88
0.00
291.00
174.11
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
348.22
0.00
2,449.99
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,767.75
1,810.77
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
912.29
2,449.99
774.55
850.00
0.00
Page 55 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
Debit
1,779
20300
· Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
10.42
100.30
20600 · FICA Taxes Payable
130.06
20500 · Fed. Unemployment Taxes Pay.
5.10
20400 · State Unemployment Taxes Pay.
30.17
950.30
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,248.05
0.00
284.00
171.97
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
343.94
0.00
2,420.02
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,420.02
760.55
833.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,792.08
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
950.30
8.72
98.29
20600 · FICA Taxes Payable
127.46
20500 · Fed. Unemployment Taxes Pay.
4.99
20400 · State Unemployment Taxes Pay.
29.57
931.29
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
20600 · FICA Taxes Payable
3,767.75
1,826.62
2,298.45
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
931.29
2,847.25
296.00
175.83
351.66
Page 56 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
20500
1,779
· Fed. Unemployment Taxes Pay.
Debit
0.00
2,474.28
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,474.28
805.35
884.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
Credit
11.03
104.32
20600 · FICA Taxes Payable
135.24
20500 · Fed. Unemployment Taxes Pay.
5.31
20400 · State Unemployment Taxes Pay.
31.39
988.32
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,213.40
0.00
275.00
169.32
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
338.64
0.00
2,382.72
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,382.72
1,341.81
1,526.60
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
3,767.75
1,769.08
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
988.32
2,847.25
68.00
180.14
20600 · FICA Taxes Payable
233.58
20500 · Fed. Unemployment Taxes Pay.
9.16
20400 · State Unemployment Taxes Pay.
54.19
1,706.74
10100 · Cash
40500 · Wages and Salaries Expense
Payroll Liabilities
2,847.25
3,500.00
0.00
20300 · Federal Income Tax Withheld
40600 · Payroll Tax Expense
385.00
267.75
20600 · FICA Taxes Payable
20500 · Fed. Unemployment Taxes Pay.
535.50
0.00
3,767.75
10100 · Cash
1,706.74
3,767.75
25.00
Page 57 of 61
10:30 AM
12/15/17
Waren Sports Supply
Journal
January through December 2017
Trans #
Account
41000
1,779
· Other Operating Expense
Debit
25.00
25.00
10100 · Cash
41000 · Other Operating Expense
23.00
23.00
21.00
21.00
26.00
10100 · Cash
20.00
10100 · Cash
24.00
10100 · Cash
20.00
10100 · Cash
25.00
10100 · Cash
24.00
10100 · Cash
25.00
10100 · Cash
21.00
20100 · Accounts Payable
7,367.00
7,367.00
7,367.00
7,367.00
7,367.00
7,367.00
TOTAL
21.00
7,367.00
10100 · Cash
20100 · Accounts Payable
25.00
21.00
21.00
10800 · Fixed Assets
24.00
25.00
25.00
41000 · Other Operating Expense
25.00
24.00
24.00
41000 · Other Operating Expense
20.00
25.00
25.00
41000 · Other Operating Expense
24.00
20.00
20.00
41000 · Other Operating Expense
20.00
24.00
24.00
41000 · Other Operating Expense
26.00
20.00
20.00
41000 · Other Operating Expense
21.00
26.00
26.00
41000 · Other Operating Expense
23.00
21.00
10100 · Cash
41000 · Other Operating Expense
25.00
23.00
10100 · Cash
41000 · Other Operating Expense
Credit
7,367.00
7,830,136.86 7,830,136.86
Page 58 of 61
10:50 AM
12/15/17
Accrual Basis
Waren Sports Supply
Trial Balance
As of December 31, 2016
TRIAL BALANCE
Dec 31, 16
Warren Sports Supply
TOTAL
11,025.19
11,065.00
-3,250.81
101,681.00
0.00
0.00
320,665.00
-81,559.50
-11,279.35
0.00
-1,326.76
-281.17
-83.31
-1,593.30
-29,797.00
0.00
-225,000.00
-90,264.99
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10100 · Cash
10200 · Accounts Receivable
10300 · Allowance for Doubtful Accts.
10400 · Inventory
10600 · Marketable Securities
12000 · Undeposited Funds
10800 · Fixed Assets
10900 · Accumulated Depreciation
20100 · Accounts Payable
*Sales Tax Payable
20300 · Federal Income Tax Withheld
20400 · State Unemployment Taxes Pay.
20500 · Fed. Unemployment Taxes Pay.
20600 · FICA Taxes Payable
20700 · Federal Income Taxes Payable
Opening Bal Equity
26000 · Common Stock
29000 · Retained Earnings
30100 · Sales
30200 · Sales Returns and Allowances
30300 · Sales Discounts Taken
31200 · Miscellaneous Revenue
30400 · Cost of Goods Sold
30700 · Purchases Discounts Taken
30800 · Freight-in
40100 · Rent Expense
40200 · Advertising Expense
40300 · Office Supplies Expense
40500 · Wages and Salaries Expense
40600 · Payroll Tax Expense
40900 · Bad Debt Expense
41000 · Other Operating Expense
TOTAL
0.00
NOTE: a negative number indicates a CREDIT balance
Page 59 of 61