Mike Mills – Journal, Ledger And Trial Balance


In December 2019, Mike Mills opened a miniature golf course to cater for the summer holiday tourists and completed the transactions below during its first month of operations. For the sake of simplicity, GST is ignored.

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(a) Prepare general journal entries to record the December transactions.

(b) Post the entries from the general journal to running balance general ledger accounts and enter the posting references in the journal.

(c) Prepare a trial balance as at 31 December 2019.