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Date Account Title Ref. Debit Credit

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Date Account Title Ref. Debit Credit

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Date Account Title Ref. Debit Credit

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Date Account Title Ref. Debit Credit

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Date Customer Invoice No. Terms Ref. Accounts Receivable Dr. Cost of Goods Sold Dr.

Name Sales Cr. Merchandise Inventory Cr.

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Date Customer Invoice Cash Sales Ref. Accounts Sales Other Accounts COGS Dr.

Name Discounts Receivable Account Ref Amount Merch. Inv. Cr.

Dr. Dr. Cr. Cr. Cr.

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Date Supplier Terms Ref. Accounts Merchandise Grooming Office Other Accounts

Payable Inventory Supplies Supplies Account Ref Amount

Cr. Dr. Dr. Dr. Dr.

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Date Check No. Payee Other Accounts Ref. Accounts Merchandise Cash

Acc ount Dr . Ref. Amount Payabl e Dr. Invento ry Dr . Cr.

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Date Check No. Payee Other Accounts Ref. Accounts Merchandise Cash

Acc ount Dr . Ref. Amount Payabl e Dr. Invento ry Dr . Cr.

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Account : Cash Account No. 101

Date Item P/R Debit Credit Balance

Account : Accounts Receivable Account No. 102

Date Item P/R Debit Credit Balance

Account : Merchandise Inven tory Account No. 103

Date Item P/R Debit Credit Balance

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Account : Grooming Supp lies Account No. 104

Date Item P/R Debit Credit Balance

Account : Off ice Suppl ies Account No. 105

Date Item P/R Debit Credit Balance

Account : Prepaid Insurance Account No. 106

Date Item P/R Debit Credit Balance

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Account : Prepaid Rent Account No. 107

Date Item P/R Debit Credit Balance

Account : Off ice Furni tu re Account No. 108

Date Item P/R Debit Credit Balance

Account : Accumulated Depreciation - Offi ce Furn iture Account No. 109

Date Item P/R Debit Credit Balance

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Account : Computer Equipment & Software Account No. 110

Date Item P/R Debit Credit Balance

Account : Accumulated Depreciation - Computer Equip Account No. 111

Date Item P/R Debit Credit Balance

Account : Company Van Account No. 112

Date Item P/R Debit Credit Balance

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Account : Accumulated Depreciation - Company Van Account No. 113

Date Item P/R Debit Credit Balance

Account : Accounts Payable Account No. 201

Date Item P/R Debit Credit Balance

Account : Ut il it ies Payable Account No. 202

Date Item P/R Debit Credit Balance

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Account : Interest Payable Account No. 203

Date Item P/R Debit Credit Balance

Account : Salaries Payable Account No. 204

Date Item P/R Debit Credit Balance

Account : Federal Payrol l Tax Payable Account No. 205

Date Item P/R Debit Credit Balance

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Account : State Payro ll Tax Payable Account No. 206

Date Item P/R Debit Credit Balance

Account : Social Secur ity Payab le Account No. 207

Date Item P/R Debit Credit Balance

Account : Medicare Payable Account No. 208

Date Item P/R Debit Credit Balance

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Account : State Unemployment Payable Account No. 209

Date Item P/R Debit Credit Balance

Account : Federal Unemployment Payable Account No. 210

Date Item P/R Debit Credit Balance

Account : Federal Income Tax Payable Account No. 211

Date Item P/R Debit Credit Balance

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Account : Unearned Revenue Account No. 215

Date Item P/R Debit Credit Balance

Account : Loan for Van Account No. 220

Date Item P/R Debit Credit Balance

Account : Common Stock $1 par Account No. 301

Date Item P/R Debit Credit Balance

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Account : Paid-in-Cap ital in excess o f par Account No. 302

Date Item P/R Debit Credit Balance

Account : Retained Earnings Account No. 303

Date Item P/R Debit Credit Balance

Account : Di vidends Account No. 304

Date Item P/R Debit Credit Balance

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Account : Income Summary Account No. 305

Date Item P/R Debit Credit Balance

Account : Sales Account No. 401

Date Item P/R Debit Credit Balance

Account : Sales Discounts Account No. 402

Date Item P/R Debit Credit Balance

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Account : Cost of Goods Sold (COGS) Account No. 501

Date Item P/R Debit Credit Balance

Account : Salaries Expense Account No. 601

Date Item P/R Debit Credit Balance

Account : Consul ting Expense Account No. 602

Date Item P/R Debit Credit Balance

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Account : Automobile Expense Account No. 603

Date Item P/R Debit Credit Balance

Account : Deprec iat ion Expense - Computer Equipment Account No. 604

Date Item P/R Debit Credit Balance

Account : Deprec iat ion Expense - Company Van Account No. 605

Date Item P/R Debit Credit Balance

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Account : Deprec iat ion Expense - Of fi ce Furn iture Account No. 606

Date Item P/R Debit Credit Balance

Account : Grooming Supp lies Expense Account No. 607

Date Item P/R Debit Credit Balance

Account : Off ice Suppl ies Expense Account No. 608

Date Item P/R Debit Credit Balance

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Account : Payro ll Tax Expense Account No. 609

Date Item P/R Debit Credit Balance

Account : Insurance Expense Account No. 610

Date Item P/R Debit Credit Balance

Account : Ren t Expense Account No. 611

Date Item P/R Debit Credit Balance

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Account : Ut il it ies Expense Account No. 612

Date Item P/R Debit Credit Balance

Account : Interest Expense Account No. 701

Date Item P/R Debit Credit Balance

Account : Income Tax Expense Account No. 702

Date Item P/R Debit Credit Balance

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SUBSIDIARY

LEDGERS

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Account : 21st Century Fox

Date Item P/R Debit Credit Balance

Account : Sony Pictu res

Date Item P/R Debit Credit Balance

Account : MGM Studios

Date Item P/R Debit Credit Balance

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Account : LA Department of Recreation

Date Item P/R Debit Credit Balance

Account : Sepulveda Pets

Date Item P/R Debit Credit Balance

Account : Uncle Matty 's

Date Item P/R Debit Credit Balance

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Account : Carl 's Pet Store

Date Item P/R Debit Credit Balance

Account : Karen's Pet Shop

Date Item P/R Debit Credit Balance

Account : Denise's Dog Kennel

Date Item P/R Debit Credit Balance

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Account : Dogto r Veterinar ian Hospi tal

Date Item P/R Debit Credit Balance

Account : Cent inela Feed

Date Item P/R Debit Credit Balance

Account :

Date Item P/R Debit Credit Balance

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Account PetCo

Date Item P/R Debit Credit Balance

Account : Hewlett Packard

Date Item P/R Debit Credit Balance

Account : Best Buy

Date Item P/R Debit Credit Balance

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Account : Stap les

Date Item P/R Debit Credit Balance

Account : Cheapo Ti res Company

Date Item P/R Debit Credit Balance

Account : Chevron Gas Card

Date Item P/R Debit Credit Balance

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Account : Iams

Date Item P/R Debit Credit Balance

Account : Nu tro

Date Item P/R Debit Credit Balance

Account :

Date Item P/R Debit Credit Balance

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Account :

Date Item P/R Debit Credit Balance

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TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET

ACCOUNT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

ADJ'D TRIAL BAL.

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TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET

ACCOUNT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

ADJ'D TRIAL BAL.

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TRIAL BALANCE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET

ACCOUNT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT

ADJ'D TRIAL BAL.

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Statement of Owners Equity

Prepare the Statement of Owners Equi ty

Bruin Dog Grooming

As of December 31, 2014

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Prepare the Income Statement

Income Statement

Bruin Dog Grooming

Two months ended December 31, 2014

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Bruin Dog Grooming

As of December 31, 2014

Prepare the Classif ied Balance Sheet

Balance Sheet