WRD 27e PR 04-5A (1)

Problem 4-5A # Incorrect N-box and B-box entries COUNTIF(B15:G24,"~*") Name: Chandler Poell COUNTIF(A15:Z580,"~*")0 Section: 4-5A # N-box Incorrects due to blanks COUNTIF(B15:AT24," ") COUNTIF(A15:Z580," ")177 IF(Sol!D5="OFF"," ","Score:")Score: IF(Sol!D5="OFF","",AD10)0.7 # N-box +B-box corrects COUNTIF(B15:AT24," ") COUNTIF(A15:Z580," ")415 Key Code: 2 Total SUM(AD13:AD15) Instructions AD2+AD4+AD6592 Answers are entered in the cells with gray backgrounds. Percentage =(AD16-AD13-AD14)/AD16 Cells with non-gray backgrounds are protected and cannot be edited. (AD8-AD4-AD2)/AD80.7 IF(Sol!$D$5="OFF"," ","An asterisk (*) will appear to the right of an incorrect entry.")An asterisk (*) will appear to the right of an incorrect entry. Notes: IF(Sol!$D$5="OFF"," ","In the general ledger accounts, only normal balance columns will be graded.")In the general ledger accounts, only normal balance columns will be graded. If number-entry box is blank (this would be an incorrect answer for N-boxes), error check returns two spaces, " " IF(Sol!$D$5="OFF"," ","For correct grading in the trial balances and work sheet, enter a zero in cells you would otherwise leave blank.")For correct grading in the trial balances and work sheet, enter a zero in cells you would otherwise leave blank. If number-entry or blank-entry box is incorrect, returns "*" 1. and 2. If number-entry or blank-entry box is correct, returns single space, " " JOURNAL Page 1 Use data verification to set data entry to whole number >= 0, and use drop-downs for lables and names, so that students can't enter a space in a box and have it counted as correct. Post. Conditional formatting might be used but wasn't here, to hide some of the error check return symbols. If A1 = "~*", then font = red, if something else, then font = background color. Date Description Ref. Debit Credit 2019 July 1 Cash IF(Sol!$D$5="OFF","",IF(D20=""," ",IF(AND(D20<>"",D20<>Sol!D20),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J20=""," ",IF(AND(J20<>"",J20<>Sol!J20),"*"," "))) 19000 IF(Sol!$D$5="OFF","",IF(M20=""," ",IF(AND(M20<>"",M20<>Sol!M20),"*"," "))) Accounts Receivable IF(Sol!$D$5="OFF","",IF(D21=""," ",IF(AND(D21<>"",D21<>Sol!D21),"*"," "))) 12 IF(Sol!$D$5="OFF","",IF(J21=""," ",IF(AND(J21<>"",J21<>Sol!J21),"*"," "))) 22300 IF(Sol!$D$5="OFF","",IF(M21=""," ",IF(AND(M21<>"",M21<>Sol!M21),"*"," "))) Supplies IF(Sol!$D$5="OFF","",IF(D22=""," ",IF(AND(D22<>"",D22<>Sol!D22),"*"," "))) 14 IF(Sol!$D$5="OFF","",IF(J22=""," ",IF(AND(J22<>"",J22<>Sol!J22),"*"," "))) 3800 IF(Sol!$D$5="OFF","",IF(M22=""," ",IF(AND(M22<>"",M22<>Sol!M22),"*"," "))) Office Equipment IF(Sol!$D$5="OFF","",IF(D23=""," ",IF(AND(D23<>"",D23<>Sol!D23),"*"," "))) 18 IF(Sol!$D$5="OFF","",IF(J23=""," ",IF(AND(J23<>"",J23<>Sol!J23),"*"," "))) 8900 IF(Sol!$D$5="OFF","",IF(M23=""," ",IF(AND(M23<>"",M23<>Sol!M23),"*"," "))) Jolene Upton, Capital IF(Sol!$D$5="OFF","",IF(D24=""," ",IF(AND(D24<>"",D24<>Sol!D24),"*"," "))) 31 IF(Sol!$D$5="OFF","",IF(J24=""," ",IF(AND(J24<>"",J24<>Sol!J24),"*"," "))) 54000 IF(Sol!$D$5="OFF","",IF(O24=""," ",IF(AND(O24<>"",O24<>Sol!O24),"*"," "))) 1 Prepaid Rent IF(Sol!$D$5="OFF","",IF(D26=""," ",IF(AND(D26<>"",D26<>Sol!D26),"*"," "))) 15 IF(Sol!$D$5="OFF","",IF(J26=""," ",IF(AND(J26<>"",J26<>Sol!J26),"*"," "))) 6000 IF(Sol!$D$5="OFF","",IF(M26=""," ",IF(AND(M26<>"",M26<>Sol!M26),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D27=""," ",IF(AND(D27<>"",D27<>Sol!D27),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J27=""," ",IF(AND(J27<>"",J27<>Sol!J27),"*"," "))) 6000 IF(Sol!$D$5="OFF","",IF(O27=""," ",IF(AND(O27<>"",O27<>Sol!O27),"*"," "))) 2 Prepaid Insurance IF(Sol!$D$5="OFF","",IF(D29=""," ",IF(AND(D29<>"",D29<>Sol!D29),"*"," "))) 16 IF(Sol!$D$5="OFF","",IF(J29=""," ",IF(AND(J29<>"",J29<>Sol!J29),"*"," "))) 4500 IF(Sol!$D$5="OFF","",IF(M29=""," ",IF(AND(M29<>"",M29<>Sol!M29),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D30=""," ",IF(AND(D30<>"",D30<>Sol!D30),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J30=""," ",IF(AND(J30<>"",J30<>Sol!J30),"*"," "))) 4500 IF(Sol!$D$5="OFF","",IF(O30=""," ",IF(AND(O30<>"",O30<>Sol!O30),"*"," "))) Jolene Upton, Capital 4 Cash IF(Sol!$D$5="OFF","",IF(D32=""," ",IF(AND(D32<>"",D32<>Sol!D32),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J32=""," ",IF(AND(J32<>"",J32<>Sol!J32),"*"," "))) 8000 IF(Sol!$D$5="OFF","",IF(M32=""," ",IF(AND(M32<>"",M32<>Sol!M32),"*"," "))) Jolene Upton, Drawing Unearned Fees IF(Sol!$D$5="OFF","",IF(D33=""," ",IF(AND(D33<>"",D33<>Sol!D33),"*"," "))) 23 IF(Sol!$D$5="OFF","",IF(J33=""," ",IF(AND(J33<>"",J33<>Sol!J33),"*"," "))) 8000 IF(Sol!$D$5="OFF","",IF(O33=""," ",IF(AND(O33<>"",O33<>Sol!O33),"*"," "))) Accounts Receivable Accounts Payable 5 Office Equipment IF(Sol!$D$5="OFF","",IF(D35=""," ",IF(AND(D35<>"",D35<>Sol!D35),"*"," "))) 18 IF(Sol!$D$5="OFF","",IF(J35=""," ",IF(AND(J35<>"",J35<>Sol!J35),"*"," "))) 5100 IF(Sol!$D$5="OFF","",IF(M35=""," ",IF(AND(M35<>"",M35<>Sol!M35),"*"," "))) Cash Accounts Payable IF(Sol!$D$5="OFF","",IF(D36=""," ",IF(AND(D36<>"",D36<>Sol!D36),"*"," "))) 21 IF(Sol!$D$5="OFF","",IF(J36=""," ",IF(AND(J36<>"",J36<>Sol!J36),"*"," "))) 5100 IF(Sol!$D$5="OFF","",IF(O36=""," ",IF(AND(O36<>"",O36<>Sol!O36),"*"," "))) Fees Earned Miscellaneous Expense 6 Cash IF(Sol!$D$5="OFF","",IF(D38=""," ",IF(AND(D38<>"",D38<>Sol!D38),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J38=""," ",IF(AND(J38<>"",J38<>Sol!J38),"*"," "))) 12750 IF(Sol!$D$5="OFF","",IF(M38=""," ",IF(AND(M38<>"",M38<>Sol!M38),"*"," "))) Office Equipment Accounts Receivable IF(Sol!$D$5="OFF","",IF(D39=""," ",IF(AND(D39<>"",D39<>Sol!D39),"*"," "))) 12 IF(Sol!$D$5="OFF","",IF(J39=""," ",IF(AND(J39<>"",J39<>Sol!J39),"*"," "))) 12750 IF(Sol!$D$5="OFF","",IF(O39=""," ",IF(AND(O39<>"",O39<>Sol!O39),"*"," "))) Prepaid Rent Prepaid Insurance 10 Miscellaneous Expense IF(Sol!$D$5="OFF","",IF(D41=""," ",IF(AND(D41<>"",D41<>Sol!D41),"*"," "))) 59 IF(Sol!$D$5="OFF","",IF(J41=""," ",IF(AND(J41<>"",J41<>Sol!J41),"*"," "))) 500 IF(Sol!$D$5="OFF","",IF(M41=""," ",IF(AND(M41<>"",M41<>Sol!M41),"*"," "))) Rent Expense Cash IF(Sol!$D$5="OFF","",IF(D42=""," ",IF(AND(D42<>"",D42<>Sol!D42),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J42=""," ",IF(AND(J42<>"",J42<>Sol!J42),"*"," "))) 500 IF(Sol!$D$5="OFF","",IF(O42=""," ",IF(AND(O42<>"",O42<>Sol!O42),"*"," "))) Salary Expense Supplies 12 Accounts Payable IF(Sol!$D$5="OFF","",IF(D44=""," ",IF(AND(D44<>"",D44<>Sol!D44),"*"," "))) 21 IF(Sol!$D$5="OFF","",IF(J44=""," ",IF(AND(J44<>"",J44<>Sol!J44),"*"," "))) 3000 IF(Sol!$D$5="OFF","",IF(M44=""," ",IF(AND(M44<>"",M44<>Sol!M44),"*"," "))) Supplies Expense Cash IF(Sol!$D$5="OFF","",IF(D45=""," ",IF(AND(D45<>"",D45<>Sol!D45),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J45=""," ",IF(AND(J45<>"",J45<>Sol!J45),"*"," "))) 3000 IF(Sol!$D$5="OFF","",IF(O45=""," ",IF(AND(O45<>"",O45<>Sol!O45),"*"," "))) Unearned Fees 12 Accounts Receivable IF(Sol!$D$5="OFF","",IF(D47=""," ",IF(AND(D47<>"",D47<>Sol!D47),"*"," "))) 12 IF(Sol!$D$5="OFF","",IF(J47=""," ",IF(AND(J47<>"",J47<>Sol!J47),"*"," "))) 14200 IF(Sol!$D$5="OFF","",IF(M47=""," ",IF(AND(M47<>"",M47<>Sol!M47),"*"," "))) Fees Earned IF(Sol!$D$5="OFF","",IF(D48=""," ",IF(AND(D48<>"",D48<>Sol!D48),"*"," "))) 41 IF(Sol!$D$5="OFF","",IF(J48=""," ",IF(AND(J48<>"",J48<>Sol!J48),"*"," "))) 14200 IF(Sol!$D$5="OFF","",IF(O48=""," ",IF(AND(O48<>"",O48<>Sol!O48),"*"," "))) 14 Salary Expense IF(Sol!$D$5="OFF","",IF(D50=""," ",IF(AND(D50<>"",D50<>Sol!D50),"*"," "))) 51 IF(Sol!$D$5="OFF","",IF(J50=""," ",IF(AND(J50<>"",J50<>Sol!J50),"*"," "))) 1500 IF(Sol!$D$5="OFF","",IF(M50=""," ",IF(AND(M50<>"",M50<>Sol!M50),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D51=""," ",IF(AND(D51<>"",D51<>Sol!D51),"*"," "))) 11 IF(Sol!$D$5="OFF","",IF(J51=""," ",IF(AND(J51<>"",J51<>Sol!J51),"*"," "))) 1500 IF(Sol!$D$5="OFF","",IF(O51=""," ",IF(AND(O51<>"",O51<>Sol!O51),"*"," "))) JOURNAL Page 2 Post. Date Description Ref. Debit Credit 2019 July 17 Cash IF(Sol!$D$5="OFF","",IF(D58=""," ",IF(AND(D58<>"",D58<>Sol!D58),"*"," "))) IF(OR(E58="",E58=Sol!E58),"","*") 11 IF(Sol!$D$5="OFF","",IF(J58=""," ",IF(AND(J58<>"",J58<>Sol!J58),"*"," "))) 10400 IF(Sol!$D$5="OFF","",IF(M58=""," ",IF(AND(M58<>"",M58<>Sol!M58),"*"," "))) Fees Earned IF(Sol!$D$5="OFF","",IF(D59=""," ",IF(AND(D59<>"",D59<>Sol!D59),"*"," "))) IF(OR(E59="",E59=Sol!E59),"","*") 41 IF(Sol!$D$5="OFF","",IF(J59=""," ",IF(AND(J59<>"",J59<>Sol!J59),"*"," "))) 10400 IF(Sol!$D$5="OFF","",IF(O59=""," ",IF(AND(O59<>"",O59<>Sol!O59),"*"," "))) IF(OR(E60="",E60=Sol!E60),"","*") 18 Supplies IF(Sol!$D$5="OFF","",IF(D61=""," ",IF(AND(D61<>"",D61<>Sol!D61),"*"," "))) IF(OR(E61="",E61=Sol!E61),"","*") 14 IF(Sol!$D$5="OFF","",IF(J61=""," ",IF(AND(J61<>"",J61<>Sol!J61),"*"," "))) 1000 IF(Sol!$D$5="OFF","",IF(M61=""," ",IF(AND(M61<>"",M61<>Sol!M61),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D62=""," ",IF(AND(D62<>"",D62<>Sol!D62),"*"," "))) IF(OR(E62="",E62=Sol!E62),"","*") 11 IF(Sol!$D$5="OFF","",IF(J62=""," ",IF(AND(J62<>"",J62<>Sol!J62),"*"," "))) 1000 IF(Sol!$D$5="OFF","",IF(O62=""," ",IF(AND(O62<>"",O62<>Sol!O62),"*"," "))) IF(OR(E63="",E63=Sol!E63),"","*") 20 Accounts Receivable IF(Sol!$D$5="OFF","",IF(D64=""," ",IF(AND(D64<>"",D64<>Sol!D64),"*"," "))) IF(OR(E64="",E64=Sol!E64),"","*") 12 IF(Sol!$D$5="OFF","",IF(J64=""," ",IF(AND(J64<>"",J64<>Sol!J64),"*"," "))) 9000 IF(Sol!$D$5="OFF","",IF(M64=""," ",IF(AND(M64<>"",M64<>Sol!M64),"*"," "))) Fees Earned IF(Sol!$D$5="OFF","",IF(D65=""," ",IF(AND(D65<>"",D65<>Sol!D65),"*"," "))) IF(OR(E65="",E65=Sol!E65),"","*") 41 IF(Sol!$D$5="OFF","",IF(J65=""," ",IF(AND(J65<>"",J65<>Sol!J65),"*"," "))) 9000 IF(Sol!$D$5="OFF","",IF(O65=""," ",IF(AND(O65<>"",O65<>Sol!O65),"*"," "))) IF(OR(E66="",E66=Sol!E66),"","*") IF(OR(J66="",J66=Sol!J66),"","*") 24 Cash IF(Sol!$D$5="OFF","",IF(D67=""," ",IF(AND(D67<>"",D67<>Sol!D67),"*"," "))) IF(OR(E67="",E67=Sol!E67),"","*") 11 IF(Sol!$D$5="OFF","",IF(J67=""," ",IF(AND(J67<>"",J67<>Sol!J67),"*"," "))) 8500 IF(Sol!$D$5="OFF","",IF(M67=""," ",IF(AND(M67<>"",M67<>Sol!M67),"*"," "))) Fees Earned IF(Sol!$D$5="OFF","",IF(D68=""," ",IF(AND(D68<>"",D68<>Sol!D68),"*"," "))) IF(OR(E68="",E68=Sol!E68),"","*") 41 IF(Sol!$D$5="OFF","",IF(J68=""," ",IF(AND(J68<>"",J68<>Sol!J68),"*"," "))) 8500 IF(Sol!$D$5="OFF","",IF(O68=""," ",IF(AND(O68<>"",O68<>Sol!O68),"*"," "))) IF(OR(E69="",E69=Sol!E69),"","*") 26 Cash IF(Sol!$D$5="OFF","",IF(D70=""," ",IF(AND(D70<>"",D70<>Sol!D70),"*"," "))) IF(OR(E70="",E70=Sol!E70),"","*") 11 IF(Sol!$D$5="OFF","",IF(J70=""," ",IF(AND(J70<>"",J70<>Sol!J70),"*"," "))) 12000 IF(Sol!$D$5="OFF","",IF(M70=""," ",IF(AND(M70<>"",M70<>Sol!M70),"*"," "))) Accounts Receivable IF(Sol!$D$5="OFF","",IF(D71=""," ",IF(AND(D71<>"",D71<>Sol!D71),"*"," "))) IF(OR(E71="",E71=Sol!E71),"","*") 12 IF(Sol!$D$5="OFF","",IF(J71=""," ",IF(AND(J71<>"",J71<>Sol!J71),"*"," "))) 12000 IF(Sol!$D$5="OFF","",IF(O71=""," ",IF(AND(O71<>"",O71<>Sol!O71),"*"," "))) IF(OR(E72="",E72=Sol!E72),"","*") 27 Salary Expense IF(Sol!$D$5="OFF","",IF(D73=""," ",IF(AND(D73<>"",D73<>Sol!D73),"*"," "))) IF(OR(E73="",E73=Sol!E73),"","*") 51 IF(Sol!$D$5="OFF","",IF(J73=""," ",IF(AND(J73<>"",J73<>Sol!J73),"*"," "))) 1500 IF(Sol!$D$5="OFF","",IF(M73=""," ",IF(AND(M73<>"",M73<>Sol!M73),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D74=""," ",IF(AND(D74<>"",D74<>Sol!D74),"*"," "))) IF(OR(E74="",E74=Sol!E74),"","*") 11 IF(Sol!$D$5="OFF","",IF(J74=""," ",IF(AND(J74<>"",J74<>Sol!J74),"*"," "))) 1500 IF(Sol!$D$5="OFF","",IF(O74=""," ",IF(AND(O74<>"",O74<>Sol!O74),"*"," "))) IF(OR(D75="",D75=Sol!D75),"","*") IF(OR(E75="",E75=Sol!E75),"","*") IF(OR(J75="",J75=Sol!J75),"","*") 29 Miscellaneous Expense IF(Sol!$D$5="OFF","",IF(D76=""," ",IF(AND(D76<>"",D76<>Sol!D76),"*"," "))) IF(OR(E76="",E76=Sol!E76),"","*") 59 IF(Sol!$D$5="OFF","",IF(J76=""," ",IF(AND(J76<>"",J76<>Sol!J76),"*"," "))) 325 IF(Sol!$D$5="OFF","",IF(M76=""," ",IF(AND(M76<>"",M76<>Sol!M76),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D77=""," ",IF(AND(D77<>"",D77<>Sol!D77),"*"," "))) IF(OR(E77="",E77=Sol!E77),"","*") 11 IF(Sol!$D$5="OFF","",IF(J77=""," ",IF(AND(J77<>"",J77<>Sol!J77),"*"," "))) 325 IF(Sol!$D$5="OFF","",IF(O77=""," ",IF(AND(O77<>"",O77<>Sol!O77),"*"," "))) IF(OR(E78="",E78=Sol!E78),"","*") IF(OR(M78="",M78=Sol!M78),"","*") IF(OR(O78="",O78=Sol!O78),"","*") 31 Miscellaneous Expense IF(Sol!$D$5="OFF","",IF(D79=""," ",IF(AND(D79<>"",D79<>Sol!D79),"*"," "))) IF(OR(E79="",E79=Sol!E79),"","*") 59 IF(Sol!$D$5="OFF","",IF(J79=""," ",IF(AND(J79<>"",J79<>Sol!J79),"*"," "))) 675 IF(Sol!$D$5="OFF","",IF(M79=""," ",IF(AND(M79<>"",M79<>Sol!M79),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D80=""," ",IF(AND(D80<>"",D80<>Sol!D80),"*"," "))) IF(OR(E80="",E80=Sol!E80),"","*") 11 IF(Sol!$D$5="OFF","",IF(J80=""," ",IF(AND(J80<>"",J80<>Sol!J80),"*"," "))) 675 IF(Sol!$D$5="OFF","",IF(O80=""," ",IF(AND(O80<>"",O80<>Sol!O80),"*"," "))) IF(OR(D81="",D81=Sol!D81),"","*") IF(OR(E81="",E81=Sol!E81),"","*") 31 Cash IF(Sol!$D$5="OFF","",IF(D82=""," ",IF(AND(D82<>"",D82<>Sol!D82),"*"," "))) IF(OR(E82="",E82=Sol!E82),"","*") 11 IF(Sol!$D$5="OFF","",IF(J82=""," ",IF(AND(J82<>"",J82<>Sol!J82),"*"," "))) 7100 IF(Sol!$D$5="OFF","",IF(M82=""," ",IF(AND(M82<>"",M82<>Sol!M82),"*"," "))) Fees Earned IF(Sol!$D$5="OFF","",IF(D83=""," ",IF(AND(D83<>"",D83<>Sol!D83),"*"," "))) IF(OR(E83="",E83=Sol!E83),"","*") 41 IF(Sol!$D$5="OFF","",IF(J83=""," ",IF(AND(J83<>"",J83<>Sol!J83),"*"," "))) 7100 IF(Sol!$D$5="OFF","",IF(O83=""," ",IF(AND(O83<>"",O83<>Sol!O83),"*"," "))) IF(OR(E84="",E84=Sol!E84),"","*") IF(OR(J84="",J84=Sol!J84),"","*") 31 Accounts Receivable IF(Sol!$D$5="OFF","",IF(D85=""," ",IF(AND(D85<>"",D85<>Sol!D85),"*"," "))) IF(OR(E85="",E85=Sol!E85),"","*") 12 IF(Sol!$D$5="OFF","",IF(J85=""," ",IF(AND(J85<>"",J85<>Sol!J85),"*"," "))) 5500 IF(Sol!$D$5="OFF","",IF(M85=""," ",IF(AND(M85<>"",M85<>Sol!M85),"*"," "))) Fees Earned IF(Sol!$D$5="OFF","",IF(D86=""," ",IF(AND(D86<>"",D86<>Sol!D86),"*"," "))) IF(OR(E86="",E86=Sol!E86),"","*") 41 IF(Sol!$D$5="OFF","",IF(J86=""," ",IF(AND(J86<>"",J86<>Sol!J86),"*"," "))) 5500 IF(Sol!$D$5="OFF","",IF(O86=""," ",IF(AND(O86<>"",O86<>Sol!O86),"*"," "))) IF(OR(D87="",D87=Sol!D87),"","*") IF(OR(E87="",E87=Sol!E87),"","*") IF(OR(M87="",M87=Sol!M87),"","*") IF(OR(O87="",O87=Sol!O87),"","*") 31 Jolene Upton, Drawing IF(Sol!$D$5="OFF","",IF(D88=""," ",IF(AND(D88<>"",D88<>Sol!D88),"*"," "))) IF(OR(E88="",E88=Sol!E88),"","*") 32 IF(Sol!$D$5="OFF","",IF(J88=""," ",IF(AND(J88<>"",J88<>Sol!J88),"*"," "))) 20000 IF(Sol!$D$5="OFF","",IF(M88=""," ",IF(AND(M88<>"",M88<>Sol!M88),"*"," "))) Cash IF(Sol!$D$5="OFF","",IF(D89=""," ",IF(AND(D89<>"",D89<>Sol!D89),"*"," "))) IF(OR(E89="",E89=Sol!E89),"","*") 11 IF(Sol!$D$5="OFF","",IF(J89=""," ",IF(AND(J89<>"",J89<>Sol!J89),"*"," "))) 20000 IF(Sol!$D$5="OFF","",IF(O89=""," ",IF(AND(O89<>"",O89<>Sol!O89),"*"," "))) IF(OR(D90="",D90=Sol!D89),"","*") IF(OR(G90="",G90=Sol!G89),"","*") IF(OR(J90="",J90=Sol!J89),"","*") IF(OR(L90="",L90=Sol!L89),"","*") 2., 6., and 9. GENERAL LEDGER Cash 11 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 1 1 19000 19000 IF(Sol!$D$5="OFF","",IF(M97=""," ",IF(AND(M97<>"",M97<>Sol!M97),"*"," "))) 1 1 6000 13000 IF(Sol!$D$5="OFF","",IF(M98=""," ",IF(AND(M98<>"",M98<>Sol!M98),"*"," "))) 2 1 4500 8500 IF(Sol!$D$5="OFF","",IF(M99=""," ",IF(AND(M99<>"",M99<>Sol!M99),"*"," "))) 4 1 8000 16500 IF(Sol!$D$5="OFF","",IF(M100=""," ",IF(AND(M100<>"",M100<>Sol!M100),"*"," "))) 6 1 12750 29250 IF(Sol!$D$5="OFF","",IF(M101=""," ",IF(AND(M101<>"",M101<>Sol!M101),"*"," "))) 10 1 500 28750 IF(Sol!$D$5="OFF","",IF(M102=""," ",IF(AND(M102<>"",M102<>Sol!M102),"*"," "))) 12 1 3000 25750 IF(Sol!$D$5="OFF","",IF(M103=""," ",IF(AND(M103<>"",M103<>Sol!M103),"*"," "))) 14 1 1500 24250 IF(Sol!$D$5="OFF","",IF(M104=""," ",IF(AND(M104<>"",M104<>Sol!M104),"*"," "))) 17 2 1000 34650 IF(Sol!$D$5="OFF","",IF(M105=""," ",IF(AND(M105<>"",M105<>Sol!M105),"*"," "))) 18 2 10400 33650 IF(Sol!$D$5="OFF","",IF(M106=""," ",IF(AND(M106<>"",M106<>Sol!M106),"*"," "))) 24 2 42150 IF(Sol!$D$5="OFF","",IF(M107=""," ",IF(AND(M107<>"",M107<>Sol!M107),"*"," "))) 26 2 8500 54150 IF(Sol!$D$5="OFF","",IF(M108=""," ",IF(AND(M108<>"",M108<>Sol!M108),"*"," "))) 27 2 12000 1500 52650 IF(Sol!$D$5="OFF","",IF(M109=""," ",IF(AND(M109<>"",M109<>Sol!M109),"*"," "))) 29 2 325 52325 IF(Sol!$D$5="OFF","",IF(M110=""," ",IF(AND(M110<>"",M110<>Sol!M110),"*"," "))) 31 2 675 51650 IF(Sol!$D$5="OFF","",IF(M111=""," ",IF(AND(M111<>"",M111<>Sol!M111),"*"," "))) 31 2 7100 58750 IF(Sol!$D$5="OFF","",IF(M112=""," ",IF(AND(M112<>"",M112<>Sol!M112),"*"," "))) 31 2 20000 38750 IF(Sol!$D$5="OFF","",IF(M113=""," ",IF(AND(M113<>"",M113<>Sol!M113),"*"," "))) Accounts Receivable 12 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 1 22300 22300 IF(Sol!$D$5="OFF","",IF(M120=""," ",IF(AND(M120<>"",M120<>Sol!M120),"*"," "))) 6 12750 9550 IF(Sol!$D$5="OFF","",IF(M121=""," ",IF(AND(M121<>"",M121<>Sol!M121),"*"," "))) 12 14200 23750 IF(Sol!$D$5="OFF","",IF(M122=""," ",IF(AND(M122<>"",M122<>Sol!M122),"*"," "))) 20 9000 32750 IF(Sol!$D$5="OFF","",IF(M123=""," ",IF(AND(M123<>"",M123<>Sol!M123),"*"," "))) 26 12000 20750 IF(Sol!$D$5="OFF","",IF(M124=""," ",IF(AND(M124<>"",M124<>Sol!M124),"*"," "))) 31 5500 26250 IF(Sol!$D$5="OFF","",IF(M125=""," ",IF(AND(M125<>"",M125<>Sol!M125),"*"," "))) Supplies 14 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 1 3800 3800 IF(Sol!$D$5="OFF","",IF(M132=""," ",IF(AND(M132<>"",M132<>Sol!M132),"*"," "))) 18 1000 4800 IF(Sol!$D$5="OFF","",IF(M133=""," ",IF(AND(M133<>"",M133<>Sol!M133),"*"," "))) 31 Adjusting 5750 2850 IF(Sol!$D$5="OFF","",IF(M134=""," ",IF(AND(M134<>"",M134<>Sol!M134),"*"," "))) Prepaid Rent 15 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 1 6000 6000 IF(Sol!$D$5="OFF","",IF(M141=""," ",IF(AND(M141<>"",M141<>Sol!M141),"*"," "))) 31 Adjusting 2000 4000 IF(Sol!$D$5="OFF","",IF(M142=""," ",IF(AND(M142<>"",M142<>Sol!M142),"*"," "))) Prepaid Insurance 16 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 2 4500 4500 IF(Sol!$D$5="OFF","",IF(M149=""," ",IF(AND(M149<>"",M149<>Sol!M149),"*"," "))) 31 Adjusting 375 4125 IF(Sol!$D$5="OFF","",IF(M150=""," ",IF(AND(M150<>"",M150<>Sol!M150),"*"," "))) Office Equipment 18 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 1 8900 8900 IF(Sol!$D$5="OFF","",IF(M157=""," ",IF(AND(M157<>"",M157<>Sol!M157),"*"," "))) 5 5100 14000 IF(Sol!$D$5="OFF","",IF(M158=""," ",IF(AND(M158<>"",M158<>Sol!M158),"*"," "))) Accumulated Depreciation 19 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 Adjusting 400 400 IF(Sol!$D$5="OFF","",IF(O165=""," ",IF(AND(O165<>"",O165<>Sol!O165),"*"," "))) Accounts Payable 21 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 5 5100 5100 IF(Sol!$D$5="OFF","",IF(O172=""," ",IF(AND(O172<>"",O172<>Sol!O172),"*"," "))) 12 3000 2100 IF(Sol!$D$5="OFF","",IF(O173=""," ",IF(AND(O173<>"",O173<>Sol!O173),"*"," "))) Salaries Payable 22 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 Adjusting 140 140 IF(Sol!$D$5="OFF","",IF(O180=""," ",IF(AND(O180<>"",O180<>Sol!O180),"*"," "))) Unearned Fees 23 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 4 8000 8000 IF(Sol!$D$5="OFF","",IF(O187=""," ",IF(AND(O187<>"",O187<>Sol!O187),"*"," "))) 31 Adjusting 3000 3000 IF(Sol!$D$5="OFF","",IF(O188=""," ",IF(AND(O188<>"",O188<>Sol!O188),"*"," "))) Jolene Upton, Capital 31 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 1 54000 54000 IF(Sol!$D$5="OFF","",IF(O195=""," ",IF(AND(O195<>"",O195<>Sol!O195),"*"," "))) 31 Closing IF(Sol!$D$5="OFF","",IF(O196=""," ",IF(AND(O196<>"",O196<>Sol!O196),"*"," "))) 31 Closing IF(Sol!$D$5="OFF","",IF(O197=""," ",IF(AND(O197<>"",O197<>Sol!O197),"*"," "))) Jolene Upton, Drawing 32 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 20000 20000 IF(Sol!$D$5="OFF","",IF(M204=""," ",IF(AND(M204<>"",M204<>Sol!M204),"*"," "))) 31 Closing 0 0 IF(Sol!$D$5="OFF","",IF(M205=""," ",IF(AND(M205<>"",M205<>Sol!M205),"*"," "))) Fees Earned 41 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 12 14200 14200 IF(Sol!$D$5="OFF","",IF(O212=""," ",IF(AND(O212<>"",O212<>Sol!O212),"*"," "))) 17 10400 24600 IF(Sol!$D$5="OFF","",IF(O213=""," ",IF(AND(O213<>"",O213<>Sol!O213),"*"," "))) 20 9000 33600 IF(Sol!$D$5="OFF","",IF(O214=""," ",IF(AND(O214<>"",O214<>Sol!O214),"*"," "))) 24 8500 42100 IF(Sol!$D$5="OFF","",IF(O215=""," ",IF(AND(O215<>"",O215<>Sol!O215),"*"," "))) 31 7000 49200 IF(Sol!$D$5="OFF","",IF(O216=""," ",IF(AND(O216<>"",O216<>Sol!O216),"*"," "))) 31 5500 54700 IF(Sol!$D$5="OFF","",IF(O217=""," ",IF(AND(O217<>"",O217<>Sol!O217),"*"," "))) 31 Adjusting 5000 59700 IF(Sol!$D$5="OFF","",IF(O218=""," ",IF(AND(O218<>"",O218<>Sol!O218),"*"," "))) 31 Closing IF(Sol!$D$5="OFF","",IF(O219=""," ",IF(AND(O219<>"",O219<>Sol!O219),"*"," "))) Salary Expense 51 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 14 1500 1500 IF(Sol!$D$5="OFF","",IF(M226=""," ",IF(AND(M226<>"",M226<>Sol!M226),"*"," "))) 27 1500 3000 IF(Sol!$D$5="OFF","",IF(M227=""," ",IF(AND(M227<>"",M227<>Sol!M227),"*"," "))) 31 Adjusting 140 3140 IF(Sol!$D$5="OFF","",IF(M228=""," ",IF(AND(M228<>"",M228<>Sol!M228),"*"," "))) 31 Closing IF(Sol!$D$5="OFF","",IF(M229=""," ",IF(AND(M229<>"",M229<>Sol!M229),"*"," "))) Rent Expense 52 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 Adjusting 2000 2000 IF(Sol!$D$5="OFF","",IF(M236=""," ",IF(AND(M236<>"",M236<>Sol!M236),"*"," "))) 31 Closing 0 0 IF(Sol!$D$5="OFF","",IF(M237=""," ",IF(AND(M237<>"",M237<>Sol!M237),"*"," "))) Supplies Expense 53 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 Adjusting 1950 1950 IF(Sol!$D$5="OFF","",IF(M244=""," ",IF(AND(M244<>"",M244<>Sol!M244),"*"," "))) 31 Closing 0 0 IF(Sol!$D$5="OFF","",IF(M245=""," ",IF(AND(M245<>"",M245<>Sol!M245),"*"," "))) Depreciation Expense 54 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 Adjusting 400 400 IF(Sol!$D$5="OFF","",IF(M252=""," ",IF(AND(M252<>"",M252<>Sol!M252),"*"," "))) 31 Closing IF(Sol!$D$5="OFF","",IF(M253=""," ",IF(AND(M253<>"",M253<>Sol!M253),"*"," "))) Insurance Expense 55 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 31 Adjusting 375 375 IF(Sol!$D$5="OFF","",IF(M260=""," ",IF(AND(M260<>"",M260<>Sol!M260),"*"," "))) 31 Closing 0 0 IF(Sol!$D$5="OFF","",IF(M261=""," ",IF(AND(M261<>"",M261<>Sol!M261),"*"," "))) Miscellaneous Expense 59 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 July 10 500 500 IF(Sol!$D$5="OFF","",IF(M268=""," ",IF(AND(M268<>"",M268<>Sol!M268),"*"," "))) 29 325 825 IF(Sol!$D$5="OFF","",IF(M269=""," ",IF(AND(M269<>"",M269<>Sol!M269),"*"," "))) 31 675 1500 IF(Sol!$D$5="OFF","",IF(M270=""," ",IF(AND(M270<>"",M270<>Sol!M270),"*"," "))) 31 Closing IF(Sol!$D$5="OFF","",IF(M271=""," ",IF(AND(M271<>"",M271<>Sol!M271),"*"," "))) 3. GOURMET CONSULTING Unadjusted Trial Balance July 31, 2019 Acct. No. Debit Balances Credit Balances Cash 11 38750 IF(Sol!$D$5="OFF","",IF(J278=""," ",IF(AND(J278<>"",J278<>Sol!J278),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M278=""," ",IF(AND(M278<>"",M278<>Sol!M278),"*"," "))) Accounts Receivable 12 26250 IF(Sol!$D$5="OFF","",IF(J279=""," ",IF(AND(J279<>"",J279<>Sol!J279),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M279=""," ",IF(AND(M279<>"",M279<>Sol!M279),"*"," "))) Supplies 14 4800 IF(Sol!$D$5="OFF","",IF(J280=""," ",IF(AND(J280<>"",J280<>Sol!J280),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M280=""," ",IF(AND(M280<>"",M280<>Sol!M280),"*"," "))) Prepaid Rent 15 6000 IF(Sol!$D$5="OFF","",IF(J281=""," ",IF(AND(J281<>"",J281<>Sol!J281),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M281=""," ",IF(AND(M281<>"",M281<>Sol!M281),"*"," "))) Prepaid Insurance 16 4500 IF(Sol!$D$5="OFF","",IF(J282=""," ",IF(AND(J282<>"",J282<>Sol!J282),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M282=""," ",IF(AND(M282<>"",M282<>Sol!M282),"*"," "))) Office Equipment 18 14000 IF(Sol!$D$5="OFF","",IF(J283=""," ",IF(AND(J283<>"",J283<>Sol!J283),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M283=""," ",IF(AND(M283<>"",M283<>Sol!M283),"*"," "))) Accumulated Depreciation 19 0 IF(Sol!$D$5="OFF","",IF(J284=""," ",IF(AND(J284<>"",J284<>Sol!J284),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M284=""," ",IF(AND(M284<>"",M284<>Sol!M284),"*"," "))) Accounts Payable 21 0 IF(Sol!$D$5="OFF","",IF(J285=""," ",IF(AND(J285<>"",J285<>Sol!J285),"*"," "))) 2100 IF(Sol!$D$5="OFF","",IF(M285=""," ",IF(AND(M285<>"",M285<>Sol!M285),"*"," "))) Salaries Payable 22 0 IF(Sol!$D$5="OFF","",IF(J286=""," ",IF(AND(J286<>"",J286<>Sol!J286),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M286=""," ",IF(AND(M286<>"",M286<>Sol!M286),"*"," "))) Unearned Fees 23 0 IF(Sol!$D$5="OFF","",IF(J287=""," ",IF(AND(J287<>"",J287<>Sol!J287),"*"," "))) 8000 IF(Sol!$D$5="OFF","",IF(M287=""," ",IF(AND(M287<>"",M287<>Sol!M287),"*"," "))) Jolene Upton, Capital 31 0 IF(Sol!$D$5="OFF","",IF(J288=""," ",IF(AND(J288<>"",J288<>Sol!J288),"*"," "))) 54000 IF(Sol!$D$5="OFF","",IF(M288=""," ",IF(AND(M288<>"",M288<>Sol!M288),"*"," "))) Jolene Upton, Drawing 32 20000 IF(Sol!$D$5="OFF","",IF(J289=""," ",IF(AND(J289<>"",J289<>Sol!J289),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M289=""," ",IF(AND(M289<>"",M289<>Sol!M289),"*"," "))) Fees Earned 41 0 IF(Sol!$D$5="OFF","",IF(J290=""," ",IF(AND(J290<>"",J290<>Sol!J290),"*"," "))) 54700 IF(Sol!$D$5="OFF","",IF(M290=""," ",IF(AND(M290<>"",M290<>Sol!M290),"*"," "))) Salary Expense 51 3000 IF(Sol!$D$5="OFF","",IF(J291=""," ",IF(AND(J291<>"",J291<>Sol!J291),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M291=""," ",IF(AND(M291<>"",M291<>Sol!M291),"*"," "))) Rent Expense 52 0 IF(Sol!$D$5="OFF","",IF(J292=""," ",IF(AND(J292<>"",J292<>Sol!J292),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M292=""," ",IF(AND(M292<>"",M292<>Sol!M292),"*"," "))) Supplies Expense 53 0 IF(Sol!$D$5="OFF","",IF(J293=""," ",IF(AND(J293<>"",J293<>Sol!J293),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M293=""," ",IF(AND(M293<>"",M293<>Sol!M293),"*"," "))) Depreciation Expense 54 0 IF(Sol!$D$5="OFF","",IF(J294=""," ",IF(AND(J294<>"",J294<>Sol!J294),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M294=""," ",IF(AND(M294<>"",M294<>Sol!M294),"*"," "))) Insurance Expense 55 0 IF(Sol!$D$5="OFF","",IF(J295=""," ",IF(AND(J295<>"",J295<>Sol!J295),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M295=""," ",IF(AND(M295<>"",M295<>Sol!M295),"*"," "))) Miscellaneous Expense 59 1500 IF(Sol!$D$5="OFF","",IF(J296=""," ",IF(AND(J296<>"",J296<>Sol!J296),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M296=""," ",IF(AND(M296<>"",M296<>Sol!M296),"*"," "))) 118800 IF(Sol!$D$5="OFF","",IF(J297=""," ",IF(AND(J297<>"",J297<>Sol!J297),"*"," "))) 118800 IF(Sol!$D$5="OFF","",IF(M297=""," ",IF(AND(M297<>"",M297<>Sol!M297),"*"," "))) 5. GOURMET CONSULTING End-of-Period Spreadsheet (Work Sheet) For the Month Ended July 31, 2019 Adjusted Income Balance Unadjusted Trial Balance Adjustments Trial Balance Statement Sheet Account Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash 38750 IF(Sol!$D$5="OFF","",IF(J307=""," ",IF(AND(J307<>"",J307<>Sol!J307),"*"," "))) IF(Sol!$D$5="OFF","",IF(M307=""," ",IF(AND(M307<>"",M307<>Sol!M307),"*"," "))) IF(Sol!$D$5="OFF","",IF(O307=""," ",IF(AND(O307<>"",O307<>Sol!O307),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q307=""," ",IF(AND(Q307<>"",Q307<>Sol!Q307),"*"," "))) IF(Sol!$D$5="OFF","",IF(S307=""," ",IF(AND(S307<>"",S307<>Sol!S307),"*"," "))) IF(Sol!$D$5="OFF","",IF(U307=""," ",IF(AND(U307<>"",U307<>Sol!U307),"*"," "))) IF(Sol!$D$5="OFF","",IF(W307=""," ",IF(AND(W307<>"",W307<>Sol!W307),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y307=""," ",IF(AND(Y307<>"",Y307<>Sol!Y307),"*"," "))) Accounts Receivable 26250 IF(Sol!$D$5="OFF","",IF(J308=""," ",IF(AND(J308<>"",J308<>Sol!J308),"*"," "))) IF(Sol!$D$5="OFF","",IF(M308=""," ",IF(AND(M308<>"",M308<>Sol!M308),"*"," "))) IF(Sol!$D$5="OFF","",IF(O308=""," ",IF(AND(O308<>"",O308<>Sol!O308),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q308=""," ",IF(AND(Q308<>"",Q308<>Sol!Q308),"*"," "))) IF(Sol!$D$5="OFF","",IF(S308=""," ",IF(AND(S308<>"",S308<>Sol!S308),"*"," "))) IF(Sol!$D$5="OFF","",IF(U308=""," ",IF(AND(U308<>"",U308<>Sol!U308),"*"," "))) IF(Sol!$D$5="OFF","",IF(W308=""," ",IF(AND(W308<>"",W308<>Sol!W308),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y308=""," ",IF(AND(Y308<>"",Y308<>Sol!Y308),"*"," "))) Supplies 4800 IF(Sol!$D$5="OFF","",IF(J309=""," ",IF(AND(J309<>"",J309<>Sol!J309),"*"," "))) IF(Sol!$D$5="OFF","",IF(M309=""," ",IF(AND(M309<>"",M309<>Sol!M309),"*"," "))) IF(Sol!$D$5="OFF","",IF(O309=""," ",IF(AND(O309<>"",O309<>Sol!O309),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q309=""," ",IF(AND(Q309<>"",Q309<>Sol!Q309),"*"," "))) IF(Sol!$D$5="OFF","",IF(S309=""," ",IF(AND(S309<>"",S309<>Sol!S309),"*"," "))) IF(Sol!$D$5="OFF","",IF(U309=""," ",IF(AND(U309<>"",U309<>Sol!U309),"*"," "))) IF(Sol!$D$5="OFF","",IF(W309=""," ",IF(AND(W309<>"",W309<>Sol!W309),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y309=""," ",IF(AND(Y309<>"",Y309<>Sol!Y309),"*"," "))) Prepaid Rent 6000 IF(Sol!$D$5="OFF","",IF(J310=""," ",IF(AND(J310<>"",J310<>Sol!J310),"*"," "))) IF(Sol!$D$5="OFF","",IF(M310=""," ",IF(AND(M310<>"",M310<>Sol!M310),"*"," "))) IF(Sol!$D$5="OFF","",IF(O310=""," ",IF(AND(O310<>"",O310<>Sol!O310),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q310=""," ",IF(AND(Q310<>"",Q310<>Sol!Q310),"*"," "))) IF(Sol!$D$5="OFF","",IF(S310=""," ",IF(AND(S310<>"",S310<>Sol!S310),"*"," "))) IF(Sol!$D$5="OFF","",IF(U310=""," ",IF(AND(U310<>"",U310<>Sol!U310),"*"," "))) IF(Sol!$D$5="OFF","",IF(W310=""," ",IF(AND(W310<>"",W310<>Sol!W310),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y310=""," ",IF(AND(Y310<>"",Y310<>Sol!Y310),"*"," "))) Prepaid Insurance 4500 IF(Sol!$D$5="OFF","",IF(J311=""," ",IF(AND(J311<>"",J311<>Sol!J311),"*"," "))) IF(Sol!$D$5="OFF","",IF(M311=""," ",IF(AND(M311<>"",M311<>Sol!M311),"*"," "))) IF(Sol!$D$5="OFF","",IF(O311=""," ",IF(AND(O311<>"",O311<>Sol!O311),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q311=""," ",IF(AND(Q311<>"",Q311<>Sol!Q311),"*"," "))) IF(Sol!$D$5="OFF","",IF(S311=""," ",IF(AND(S311<>"",S311<>Sol!S311),"*"," "))) IF(Sol!$D$5="OFF","",IF(U311=""," ",IF(AND(U311<>"",U311<>Sol!U311),"*"," "))) IF(Sol!$D$5="OFF","",IF(W311=""," ",IF(AND(W311<>"",W311<>Sol!W311),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y311=""," ",IF(AND(Y311<>"",Y311<>Sol!Y311),"*"," "))) Office Equipment 14000 IF(Sol!$D$5="OFF","",IF(J312=""," ",IF(AND(J312<>"",J312<>Sol!J312),"*"," "))) IF(Sol!$D$5="OFF","",IF(M312=""," ",IF(AND(M312<>"",M312<>Sol!M312),"*"," "))) IF(Sol!$D$5="OFF","",IF(O312=""," ",IF(AND(O312<>"",O312<>Sol!O312),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q312=""," ",IF(AND(Q312<>"",Q312<>Sol!Q312),"*"," "))) IF(Sol!$D$5="OFF","",IF(S312=""," ",IF(AND(S312<>"",S312<>Sol!S312),"*"," "))) IF(Sol!$D$5="OFF","",IF(U312=""," ",IF(AND(U312<>"",U312<>Sol!U312),"*"," "))) IF(Sol!$D$5="OFF","",IF(W312=""," ",IF(AND(W312<>"",W312<>Sol!W312),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y312=""," ",IF(AND(Y312<>"",Y312<>Sol!Y312),"*"," "))) Accum. Depreciation IF(Sol!$D$5="OFF","",IF(J313=""," ",IF(AND(J313<>"",J313<>Sol!J313),"*"," "))) IF(Sol!$D$5="OFF","",IF(M313=""," ",IF(AND(M313<>"",M313<>Sol!M313),"*"," "))) IF(Sol!$D$5="OFF","",IF(O313=""," ",IF(AND(O313<>"",O313<>Sol!O313),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q313=""," ",IF(AND(Q313<>"",Q313<>Sol!Q313),"*"," "))) IF(Sol!$D$5="OFF","",IF(S313=""," ",IF(AND(S313<>"",S313<>Sol!S313),"*"," "))) IF(Sol!$D$5="OFF","",IF(U313=""," ",IF(AND(U313<>"",U313<>Sol!U313),"*"," "))) IF(Sol!$D$5="OFF","",IF(W313=""," ",IF(AND(W313<>"",W313<>Sol!W313),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y313=""," ",IF(AND(Y313<>"",Y313<>Sol!Y313),"*"," "))) Accounts Payable 2100 IF(Sol!$D$5="OFF","",IF(J314=""," ",IF(AND(J314<>"",J314<>Sol!J314),"*"," "))) IF(Sol!$D$5="OFF","",IF(M314=""," ",IF(AND(M314<>"",M314<>Sol!M314),"*"," "))) IF(Sol!$D$5="OFF","",IF(O314=""," ",IF(AND(O314<>"",O314<>Sol!O314),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q314=""," ",IF(AND(Q314<>"",Q314<>Sol!Q314),"*"," "))) 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IF(Sol!$D$5="OFF","",IF(J325=""," ",IF(AND(J325<>"",J325<>Sol!J325),"*"," "))) IF(Sol!$D$5="OFF","",IF(M325=""," ",IF(AND(M325<>"",M325<>Sol!M325),"*"," "))) IF(Sol!$D$5="OFF","",IF(O325=""," ",IF(AND(O325<>"",O325<>Sol!O325),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q325=""," ",IF(AND(Q325<>"",Q325<>Sol!Q325),"*"," "))) IF(Sol!$D$5="OFF","",IF(S325=""," ",IF(AND(S325<>"",S325<>Sol!S325),"*"," "))) IF(Sol!$D$5="OFF","",IF(U325=""," ",IF(AND(U325<>"",U325<>Sol!U325),"*"," "))) IF(Sol!$D$5="OFF","",IF(W325=""," ",IF(AND(W325<>"",W325<>Sol!W325),"*"," "))) IF(Sol!$D$5="OFF","",IF(Y325=""," ",IF(AND(Y325<>"",Y325<>Sol!Y325),"*"," "))) SUM(E307:E325)118800 SUM(G307:G325)118800 IF(Sol!$D$5="OFF","",IF(J326=""," ",IF(AND(J326<>"",J326<>Sol!J326),"*"," "))) IF(Sol!$D$5="OFF","",IF(M326=""," ",IF(AND(M326<>"",M326<>Sol!M326),"*"," "))) IF(Sol!$D$5="OFF","",IF(O326=""," ",IF(AND(O326<>"",O326<>Sol!O326),"*"," "))) IF(Sol!$D$5="OFF","",IF(Q326=""," ",IF(AND(Q326<>"",Q326<>Sol!Q326),"*"," "))) 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",IF(AND(Y328<>"",Y328<>Sol!Y328),"*"," "))) 6. JOURNAL Page 3 Post. Date Description Ref. Debit Credit 2019 Adjusting Entries July 31 Insurance Expense IF(Sol!$D$5="OFF","",IF(D335=""," ",IF(AND(D335<>"",D335<>Sol!D335),"*"," "))) 55 IF(Sol!$D$5="OFF","",IF(J335=""," ",IF(AND(J335<>"",J335<>Sol!J335),"*"," "))) 375 IF(Sol!$D$5="OFF","",IF(M335=""," ",IF(AND(M335<>"",M335<>Sol!M335),"*"," "))) Prepaid Insurance IF(Sol!$D$5="OFF","",IF(D336=""," ",IF(AND(D336<>"",D336<>Sol!D336),"*"," "))) 16 IF(Sol!$D$5="OFF","",IF(J336=""," ",IF(AND(J336<>"",J336<>Sol!J336),"*"," "))) 375 IF(Sol!$D$5="OFF","",IF(O336=""," ",IF(AND(O336<>"",O336<>Sol!O336),"*"," "))) Net Income IF(OR(D337="",D337=Sol!D337),"","*") IF(OR(G337="",G337=Sol!G337),"","*") Net Loss 31 Supplies Expense IF(Sol!$D$5="OFF","",IF(D338=""," ",IF(AND(D338<>"",D338<>Sol!D338),"*"," "))) 53 IF(Sol!$D$5="OFF","",IF(J338=""," ",IF(AND(J338<>"",J338<>Sol!J338),"*"," "))) 1950 IF(Sol!$D$5="OFF","",IF(M338=""," ",IF(AND(M338<>"",M338<>Sol!M338),"*"," "))) Supplies IF(Sol!$D$5="OFF","",IF(D339=""," ",IF(AND(D339<>"",D339<>Sol!D339),"*"," "))) 14 IF(Sol!$D$5="OFF","",IF(J339=""," ",IF(AND(J339<>"",J339<>Sol!J339),"*"," "))) 1950 IF(Sol!$D$5="OFF","",IF(O339=""," ",IF(AND(O339<>"",O339<>Sol!O339),"*"," "))) IF(OR(D340="",D340=Sol!D340),"","*") IF(OR(G340="",G340=Sol!G340),"","*") Accumulated Depreciation 31 Depreciation Expense IF(Sol!$D$5="OFF","",IF(D341=""," ",IF(AND(D341<>"",D341<>Sol!D341),"*"," "))) 54 IF(Sol!$D$5="OFF","",IF(J341=""," ",IF(AND(J341<>"",J341<>Sol!J341),"*"," "))) 400 IF(Sol!$D$5="OFF","",IF(M341=""," ",IF(AND(M341<>"",M341<>Sol!M341),"*"," "))) Supplies Accumulated Depreciation IF(Sol!$D$5="OFF","",IF(D342=""," ",IF(AND(D342<>"",D342<>Sol!D342),"*"," "))) 19 IF(Sol!$D$5="OFF","",IF(J342=""," ",IF(AND(J342<>"",J342<>Sol!J342),"*"," "))) 400 IF(Sol!$D$5="OFF","",IF(O342=""," ",IF(AND(O342<>"",O342<>Sol!O342),"*"," "))) Insurance Expense IF(OR(D343="",D343=Sol!D343),"","*") IF(OR(G343="",G343=Sol!G343),"","*") IF(OR(M343="",M343=Sol!M343),"","*") Prepaid Rent 31 Salary Expense IF(Sol!$D$5="OFF","",IF(D344=""," ",IF(AND(D344<>"",D344<>Sol!D344),"*"," "))) 51 IF(Sol!$D$5="OFF","",IF(J344=""," ",IF(AND(J344<>"",J344<>Sol!J344),"*"," "))) 140 IF(Sol!$D$5="OFF","",IF(M344=""," ",IF(AND(M344<>"",M344<>Sol!M344),"*"," "))) Prepaid Insurance Salaries Payable IF(Sol!$D$5="OFF","",IF(D345=""," ",IF(AND(D345<>"",D345<>Sol!D345),"*"," "))) 22 IF(Sol!$D$5="OFF","",IF(J345=""," ",IF(AND(J345<>"",J345<>Sol!J345),"*"," "))) 140 IF(Sol!$D$5="OFF","",IF(O345=""," ",IF(AND(O345<>"",O345<>Sol!O345),"*"," "))) Salaries Payable IF(OR(D346="",D346=Sol!D346),"","*") IF(OR(G346="",G346=Sol!G346),"","*") IF(OR(M346="",M346=Sol!M346),"","*") IF(OR(O346="",O346=Sol!O346),"","*") Unearned Fees 31 Rent Expense IF(Sol!$D$5="OFF","",IF(D347=""," ",IF(AND(D347<>"",D347<>Sol!D347),"*"," "))) 52 IF(Sol!$D$5="OFF","",IF(J347=""," ",IF(AND(J347<>"",J347<>Sol!J347),"*"," "))) 2000 IF(Sol!$D$5="OFF","",IF(M347=""," ",IF(AND(M347<>"",M347<>Sol!M347),"*"," "))) Salary Expense Prepaid Rent IF(Sol!$D$5="OFF","",IF(D348=""," ",IF(AND(D348<>"",D348<>Sol!D348),"*"," "))) 15 IF(Sol!$D$5="OFF","",IF(J348=""," ",IF(AND(J348<>"",J348<>Sol!J348),"*"," "))) 2000 IF(Sol!$D$5="OFF","",IF(O348=""," ",IF(AND(O348<>"",O348<>Sol!O348),"*"," "))) Fees Earned IF(OR(D349="",D349=Sol!D349),"","*") IF(OR(G349="",G349=Sol!G349),"","*") IF(OR(M349="",M349=Sol!M349),"","*") IF(OR(O349="",O349=Sol!O349),"","*") Supplies Expense 31 Unearned Fees IF(Sol!$D$5="OFF","",IF(D350=""," ",IF(AND(D350<>"",D350<>Sol!D350),"*"," "))) 23 IF(Sol!$D$5="OFF","",IF(J350=""," ",IF(AND(J350<>"",J350<>Sol!J350),"*"," "))) 5000 IF(Sol!$D$5="OFF","",IF(M350=""," ",IF(AND(M350<>"",M350<>Sol!M350),"*"," "))) Depreciation Expense Fees Earned IF(Sol!$D$5="OFF","",IF(D351=""," ",IF(AND(D351<>"",D351<>Sol!D351),"*"," "))) 41 IF(Sol!$D$5="OFF","",IF(J351=""," ",IF(AND(J351<>"",J351<>Sol!J351),"*"," "))) 5000 IF(Sol!$D$5="OFF","",IF(O351=""," ",IF(AND(O351<>"",O351<>Sol!O351),"*"," "))) Rent Expense 7. GOURMET CONSULTING Adjusted Trial Balance July 31, 2019 Acct. No. Debit Balances Credit Balances Cash 11 38750 IF(Sol!$D$5="OFF","",IF(J358=""," ",IF(AND(J358<>"",J358<>Sol!J358),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M358=""," ",IF(AND(M358<>"",M358<>Sol!M358),"*"," "))) Accounts Receivable 12 26250 IF(Sol!$D$5="OFF","",IF(J359=""," ",IF(AND(J359<>"",J359<>Sol!J359),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M359=""," ",IF(AND(M359<>"",M359<>Sol!M359),"*"," "))) Supplies 14 2850 IF(Sol!$D$5="OFF","",IF(J360=""," ",IF(AND(J360<>"",J360<>Sol!J360),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M360=""," ",IF(AND(M360<>"",M360<>Sol!M360),"*"," "))) Prepaid Rent 15 4000 IF(Sol!$D$5="OFF","",IF(J361=""," ",IF(AND(J361<>"",J361<>Sol!J361),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M361=""," ",IF(AND(M361<>"",M361<>Sol!M361),"*"," "))) Prepaid Insurance 16 4125 IF(Sol!$D$5="OFF","",IF(J362=""," ",IF(AND(J362<>"",J362<>Sol!J362),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M362=""," ",IF(AND(M362<>"",M362<>Sol!M362),"*"," "))) Office Equipment 18 14000 IF(Sol!$D$5="OFF","",IF(J363=""," ",IF(AND(J363<>"",J363<>Sol!J363),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M363=""," ",IF(AND(M363<>"",M363<>Sol!M363),"*"," "))) Accumulated Depreciation 19 0 IF(Sol!$D$5="OFF","",IF(J364=""," ",IF(AND(J364<>"",J364<>Sol!J364),"*"," "))) 400 IF(Sol!$D$5="OFF","",IF(M364=""," ",IF(AND(M364<>"",M364<>Sol!M364),"*"," "))) Accounts Payable 21 0 IF(Sol!$D$5="OFF","",IF(J365=""," ",IF(AND(J365<>"",J365<>Sol!J365),"*"," "))) 2100 IF(Sol!$D$5="OFF","",IF(M365=""," ",IF(AND(M365<>"",M365<>Sol!M365),"*"," "))) Salaries Payable 22 0 IF(Sol!$D$5="OFF","",IF(J366=""," ",IF(AND(J366<>"",J366<>Sol!J366),"*"," "))) 140 IF(Sol!$D$5="OFF","",IF(M366=""," ",IF(AND(M366<>"",M366<>Sol!M366),"*"," "))) Unearned Fees 23 0 IF(Sol!$D$5="OFF","",IF(J367=""," ",IF(AND(J367<>"",J367<>Sol!J367),"*"," "))) 3000 IF(Sol!$D$5="OFF","",IF(M367=""," ",IF(AND(M367<>"",M367<>Sol!M367),"*"," "))) Jolene Upton, Capital 31 0 IF(Sol!$D$5="OFF","",IF(J368=""," ",IF(AND(J368<>"",J368<>Sol!J368),"*"," "))) 54000 IF(Sol!$D$5="OFF","",IF(M368=""," ",IF(AND(M368<>"",M368<>Sol!M368),"*"," "))) Jolene Upton, Drawing 32 20000 IF(Sol!$D$5="OFF","",IF(J369=""," ",IF(AND(J369<>"",J369<>Sol!J369),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M369=""," ",IF(AND(M369<>"",M369<>Sol!M369),"*"," "))) Fees Earned 41 0 IF(Sol!$D$5="OFF","",IF(J370=""," ",IF(AND(J370<>"",J370<>Sol!J370),"*"," "))) 59700 IF(Sol!$D$5="OFF","",IF(M370=""," ",IF(AND(M370<>"",M370<>Sol!M370),"*"," "))) Salary Expense 51 3140 IF(Sol!$D$5="OFF","",IF(J371=""," ",IF(AND(J371<>"",J371<>Sol!J371),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M371=""," ",IF(AND(M371<>"",M371<>Sol!M371),"*"," "))) Rent Expense 52 2000 IF(Sol!$D$5="OFF","",IF(J372=""," ",IF(AND(J372<>"",J372<>Sol!J372),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M372=""," ",IF(AND(M372<>"",M372<>Sol!M372),"*"," "))) Supplies Expense 53 1950 IF(Sol!$D$5="OFF","",IF(J373=""," ",IF(AND(J373<>"",J373<>Sol!J373),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M373=""," ",IF(AND(M373<>"",M373<>Sol!M373),"*"," "))) Depreciation Expense 54 400 IF(Sol!$D$5="OFF","",IF(J374=""," ",IF(AND(J374<>"",J374<>Sol!J374),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M374=""," ",IF(AND(M374<>"",M374<>Sol!M374),"*"," "))) Insurance Expense 55 375 IF(Sol!$D$5="OFF","",IF(J375=""," ",IF(AND(J375<>"",J375<>Sol!J375),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M375=""," ",IF(AND(M375<>"",M375<>Sol!M375),"*"," "))) Miscellaneous Expense 59 1500 IF(Sol!$D$5="OFF","",IF(J376=""," ",IF(AND(J376<>"",J376<>Sol!J376),"*"," "))) 0 IF(Sol!$D$5="OFF","",IF(M376=""," ",IF(AND(M376<>"",M376<>Sol!M376),"*"," "))) 119340 IF(Sol!$D$5="OFF","",IF(J377=""," ",IF(AND(J377<>"",J377<>Sol!J377),"*"," "))) 119340 IF(Sol!$D$5="OFF","",IF(M377=""," ",IF(AND(M377<>"",M377<>Sol!M377),"*"," "))) 8. GOURMET CONSULTING Depreciation expense Income Statement Fees earned For the Month Ended July 31, 2019 Insurance expense Miscellaneous expense Revenues: Rent expense Fees earned IF(Sol!$D$5="OFF","",IF(D385=""," ",IF(AND(D385<>"",D385<>Sol!D385),"*"," "))) IF(OR(J385="",J385=Sol!J114),"","*") 59700 IF(Sol!$D$5="OFF","",IF(M385=""," ",IF(AND(M385<>"",M385<>Sol!M385),"*"," "))) Salary expense IF(OR(M386="",M386=Sol!M386),"","*") Supplies expense Expenses: IF(OR(M387="",M387=Sol!M387),"","*") Salary expense IF(Sol!$D$5="OFF","",IF(D388=""," ",IF(AND(D388<>"",D388<>Sol!D388),"*"," "))) 3140 IF(Sol!$D$5="OFF"