Bookkeeping    
     
 
   
Provided by:    
                          Bean Counter    
     
      Example of Bookkeeping Entries
      Transaction Description   Date Account Debit Amount Credit Amount
      Staples - Paper and supplies   February 20, 2026 Office Expenses 58.00  
Brief Instructions Check #155   February 20, 2026 Cash-Bank-1   58.00
1. Copy this sheet: File > Make a Copy  Telus Mobility - Phone bills for the year    March 8,2026 Telephone and Utilities 864.00  
2. Fill in the grey shaded cells in the "Your Information" section below. Check #166   March 8,2026 Cash-Bank-1   864.00
3. Enter your transactions in the grey shaded cells under the "Bookkeeping" section below. Billed on Credt Invoice 1753   March 10,2026 Accounts Receivable 1,575.00  
4. You can enter each item on a separate line, or add up similar items and put the group total on one line. Sales   March 10,2026 Sales   1,575.00
5. Select a transaction type from the dropdown menu under "Transaction Type".
6. Include descriptions and specific dates for each transaction to help you remember what transactions relate to. Debit & Credit Rules
7. Enter transaction amounts as debits and credits Debits Increase Assets, Expenses, and Draws  
8. Once you've finished entering your transactions, your balance sheet and income statement for the period will be completed (see green tab below). Credits Increase Liabilities, Revenue (Sales), and Equity  
9. You can add an additional 5 expense accounts. Debits Decrease Liabilities, Revenue (Sales), and Equity  
10. A Maximum of 3 Owners Allowed Credits Decrease Assets, Expenses, and Draws  
Note: Enter Summary Totals for Beginning Balance Sheet Balances
and/or Income Statement
Additional Instructions Additional Instructions
Journal Entries Filter Instructions Customer Filter Instructions
Select a cell in the Transactions column - go to Data Tab-select Filter (Funnel Image)--Down Arrow Keys Appear Above the fields Select a cell in the customer column - go to Data Tab-select Filter (Funnel Image)--Down Arrow Keys Appear Above the fields
Click on Down Arrow above the Name Field-You can display all the enties or just select the ones you want such as an account Click on Down Arrow above the Name Field-You can display all the customers or just select the ones you want
Keep the Name block checked so the headings appear. To clear the filter go to Data Tab-select Filter (Funnel Image). Keep the Name block checked so the headings appear. To clear the filter go to Data Tab-select Filter (Funnel Image).
To learn more about Filtering Spreadsheets do a Google Searches including a Special Search for Videos.
Your Information
Your Name Apex Peak Outfitters LLC   When you enter an Accounts Receivable When you enter a name, this sheet will automatically transfer
Year 2026 Transaction by selecting the Accounts Receivable the amounts to the Billed and Paid Columns.
Account or enter an Accounts Payable Transaction
Capacity:  300 Transactions Per Quarter or 100 Per Month by selecting the Accounts Payable Account
you need to add the customer or supplier.
Profit Share % Enter Months
Enter Profit % in the Financial Statements Tab Section 2nd Month Jump to Cell A248
Also, if any changes in profit sharing update the new percentages. 3rd Month Jump to Cell A450
Make sure you have entered your Customers and Supplier
using the Customer-Supplier Tab    
Bookkeeping Transactions-Descriptions are mandatory Account Drop Down Menus: Besides selecting the accounts from the dropdown menus.
you can also start typing the name to speed up the selection. Customer/Supplier Balances Sales Tax
Transaction Description Row Date Account Debit Amount Credit Amount Error Name Name Check Document Customer Billed Customer Paid Supplier Billed Supplier Paid Sales Tax Sales Tax Paid
Record business startup purchases and owner's equity 1 10/1/2026 Cash-Bank-1 45,000.00   Correct                  
  2   Purchases 13,250.00   Correct                  
  3   Other Equipment 12,000.00   Correct                  
  4   Owner's Equity-Alex Reed   28,100.00 Correct                  
  5   Owner's Equity-Blake Taylor   24,587.50 Correct                  
  6   Owner's Equity-Casey Morgan   17,562.50 Correct                  
  7         Correct                  
Paid 6 months warehouse/store rent in advance Checl #101 8 10/1/2026 Prepaid Expense 9,000.00   Correct     Check 101            
  9   Cash-Bank-1   9,000.00 Correct                  
  10         Correct                  
Paid 1 year liability insurance policy Check #102 11 10/1/2026 Prepaid Expense 2,400.00   Correct     Check 102            
  12   Cash-Bank-1   2,400.00 Correct                  
  13         Correct                  
Purchase Inventory from Alpine Gear Supply Inv #AG-101 14 10/2/2026 Purchases 7,650.00   Correct                  
  15   Freight In 220.00   Correct                  
  16   Accounts Payable   7,870.00 Correct Alpine Gear Supply Name Required Invoice AG-101     7870      
  17         Correct                  
Sold merchandise on credit to Trailhead Co. Invoice #1001 18 10/3/2026 Accounts Receivable 6,900.00   Correct Trailhead Company Name Required Invoice 1001 6900          
  19   Sales   6,900.00 Correct                  
  20         Correct                  
Returned 2 defecive tents to Alpine Gear Supply 21 10/4/2026 Accounts Payable 300.00   Correct Alpine Gear Supply Name Required         300    
  22   Purchase Returns and Allowances   300.00 Correct                  
  23         Correct                  
Paid local agency for advertising Check #103 24 10/5/2026 Advertising 450.00   Correct     Check 103            
  25   Cash-Bank-1   450.00 Correct                  
  26         Correct                  
Cash sale to Horizon Adventures Invoice #CI-1 Check# 6435 27 10/6/2026 Cash-Bank-1 3,120.00   Correct Horizon Adventures   Check 6435            
  28   Sales   3,120.00 Correct                  
  29         Correct                  
Paid monthly credit card merchant fees Check #104 30 10/7/2026 Credit Card Fees 135.00   Correct     Check 104            
  31   Cash-Bank-1   135.00 Correct                  
  32         Correct                  
Issued credit memo for damaged merchandise to Trailhead Co. 33 10/8/2026 Sales Returns and Allowances 120.00   Correct                  
  34   Accounts Receivable   120.00 Correct Trailhead Company Name Required     120        
  35         Correct                  
Purchase inventory from Vista Manufacturing Invoice #VM-201 36 10/9/2026 Purchases 3,900.00   Correct     Invoice VM-201            
  37   Accounts Payable   3,900.00 Correct Vista Manufacturing Name Required       3900      
  38         Correct                  
Paid Alpine Gear Supply for Invoice #AG-101 with Check #105 39 10/10/2026 Accounts Payable 7,570.00   Correct Alpine Gear Supply Name Required Check 105       7570    
  40   Purchase Discounts   147.00 Correct                  
  41   Cash-Bank-1   7,423.00 Correct                  
  42         Correct                  
Paid monthy internet bill with Check #106 43 10/10/2026 Internet and Website 240.00   Correct     Check 106            
  44   Cash-Bank-1   240.00 Correct                  
  45         Correct                  
Sold merchandise on credit to Peak Explorers Invoice #1002 46 10/11/2026 Accounts Receivable 6,600.00   Correct Peak Explorers Name Required Invoice 1002 6600          
  47   Sales   6,600.00 Correct                  
  48         Correct                  
Paid courier for expedited delivery of customer order Check #107 49 10/12/2026 Shipping-Packaging 110.00   Correct     Check 107            
  50   Cash-Bank-1   110.00 Correct                  
  51         Correct                  
Receive payment from Trailhea Co. for Inv #1001 Check #501 52 10/13/2026 Cash-Bank-1 6,644.40   Correct     Check 501            
  53   Sales Discounts 135.60   Correct                  
  54   Accounts Receivable   6,780.00 Correct Trailhead Company Name Required     6780        
  55         Correct                  
Purchased office supplies from Apex Supply Invoice A65 56 10/14/2026 Office Expenses 280.00   Correct     Invoice A65            
on credit 57   Accounts Payable   280.00 Correct Apex Supply Company Name Required       280      
  58         Correct                  
Paid janitorial service Check #108 59 10/15/2026 Cleaning and Janitorial 220.00   Correct     Check 108            
  60   Cash-Bank-1   220.00 Correct                  
  61         Correct                  
Paid Vista Manufacturing for Invoice #VM-201 with Check #109 62 10/16/2026 Accounts Payable 3,900.00   Correct Vista Manufacturing Name Required Check 109       3900    
  63   Purchase Discounts   39.00 Correct                  
  64   Cash-Bank-1   3,861.00 Correct                  
  65         Correct                  
Sold merchandise on credit to Boulder Outpost Invoice #1003 66 10/17/2026 Accounts Receivable 7,800.00   Correct Boulder Outpost Name Required Invoice 1003 7800          
  67   Sales   7,800.00 Correct                  
  68         Correct                  
Paid hiking club sponshorship Check #110 69 10/18/2026 Advertising 275.00   Correct     Check 110            
  70   Cash-Bank-1   275.00 Correct                  
  71         Correct                  
Purchase inventory from Ridgeline Invoice #RD-301 72 10/19/2026 Purchases 5,000.00   Correct     Invoice RD-301            
  73   Accounts Payable   5,000.00 Correct Ridgeline Distributors Name Required       5000      
  74   Freight In 160.00   Correct                  
  75   Cash-Bank-1   160.00 Correct                  
  76         Correct                  
Sold merchandise for cash to Cascade Recreation 77 10/20/2026 Cash-Bank-1 3,600.00   Correct Cascade Recreation   Check 4801            
Invoice #CI-2 Customer Check 4801 78   Sales   3,600.00 Correct                  
  79         Correct                  
Received payment from Peak Explorers for Invoice #1002 80 10/21/2026 Cash-Bank-1 6,468.00   Correct     Check 1005            
Check #1005 81   Sales Discounts 132.00   Correct                  
  82   Accounts Receivable   6,600.00 Correct Peak Explorers Name Required     6600        
  83         Correct                  
Paid monthly software subscription Check #112 84 10/22/2026 Software 175.00   Correct     Check 112            
  85   Cash-Bank-1   175.00 Correct                  
  86         Correct                  
Sold merchandise on credit to Pine Valey Guides Invoice #1004 87 10/23/2026 Accounts Receivable 5,400.00   Correct Pine Valley Guides Name Required Invoice 1004 5400          
  88   Sales   5,400.00 Correct                  
  89         Correct                  
Returned defective poles to Ridgeline from Invoice #RD-301 90 10/24/2026 Accounts Payable 100.00   Correct Ridgeline Distributors Name Required RD-301       100    
  91   Purchase Returns and Allowances   100.00 Correct                  
  92         Correct                  
Record bank fees  93 10/24/2026 Bank Charges and Interest 45.00   Correct                  
  94   Cash-Bank-1   45.00 Correct                  
  95         Correct                  
Purchase cleaning supplies for cash Check #113 96 10/25/2026 Cleaning and Janitorial 95.00   Correct     Check 113            
  97   Cash-Bank-1   95.00 Correct                  
  98         Correct                  
Paid digital advertising campaign fee Check #114 99 10/26/2026 Advertising 350.00   Correct     Check 114            
  100   Cash-Bank-1   350.00 Correct                  
  101         Correct                  
Received payment from Boulder Outpost for Invoice #1003  102 10/27/2026 Cash-Bank-1 7,644.00   Correct     Check 248            
Check #248 103   Sales Discounts 156.00   Correct                  
  104   Accounts Receivable   7,800.00 Correct Boulder Outpost Name Required     7800        
  105         Correct                  
Paid monthy utilitity bill Check #115 106 10/27/2026 Utilities 460.00   Correct     Check 115            
  107   Cash-Bank-1   460.00 Correct                  
  108         Correct                  
Sold merchandise on credit to Summit Club Invoice #1005 109 10/28/2026 Accounts Receivable 3,600.00   Correct Summit Club Name Required Invoice 1005 3600          
  110   Sales   3,600.00 Correct                  
  111         Correct                  
Purchase inventory from Vista Manufacturing Invoice #VM-209 112 10/28/2026 Purchases 3,350.00   Correct     VM-209            
  113   Accounts Payable   3,350.00 Correct Vista Manufacturing Name Required       3350      
  114         Correct                  
Paid customer deliver charges on large order Check #116 115 10/29/2026 Shipping-Packaging 125.00   Correct     Check 116            
  116   Cash-Bank-1   125.00 Correct                  
  117         Correct                  
Paid legal consultant for services Check # 117 118 10/29/2026 Professional Fees 300.00   Correct     Check 117            
  119   Cash-Bank-1   300.00 Correct                  
  120         Correct                  
Paid claning and waste disposal charges Check #118 121 10/30/2026 Cleaning and Janitorial 200.00   Correct     Check 118            
  122   Cash-Bank-1   200.00 Correct                  
  123         Correct                  
Paid office supply bill for supplies purchased on credit Check #119 124 10/30/2026 Accounts Payable 280.00   Correct Apex Supply Company Name Required Check 119       280    
  125   Cash-Bank-1   280.00 Correct                  
  126         Correct                  
Record owner draws for the month 127 10/31/2026 Owner's Draws-Alex Reed 2,500.00   Correct     Check 120            
  128   Cash-Bank-1   2,500.00 Correct                  
  129   Owner's Draws-Blake Taylor 2,000.00   Correct     Check 121            
  130   Cash-Bank-1   2,000.00 Correct                  
  131   Owner's Draws-Casey Morgan 1,500.00   Correct     Check 122            
  132   Cash-Bank-1   1,500.00 Correct                  
Record month end adjusting entries 133         Correct                  
  134 10/31/2026 Rent 1,500.00   Correct                  
  135   Prepaid Expense   1,500.00 Correct                  
  136   Insurance 200.00   Correct                  
  137   Prepaid Expense   200.00 Correct                  
  138   Depreciation-Amortization 200.00   Correct                  
  139   Accumulated Depreciation   200.00 Correct                  
  140         Correct                  
Record inventory and cost of sales  141 10/31/2026 Purchase Returns and Allowances 400.00   Correct                  
  142   Purchase Discounts 186.00   Correct                  
  143   Purchases   33,150.00 Correct                  
  144   Freight In   380.00 Correct                  
  145   Inventory-Periodic 32,944.00   Correct                  
  146         Correct                  
  147   Cost Of Sales 21,274.00   Correct                  
  148   Inventory-Periodic   21,274.00 Correct                  
  149         Correct                  
  150         Correct                  
  151         Correct                  
  152         Correct                  
  153         Correct                  
  154         Correct                  
  155         Correct                  
  156         Correct                  
  157         Correct                  
  158         Correct                  
  159         Correct                  
  160         Correct                  
  161         Correct                  
  162         Correct                  
  163         Correct                  
  164         Correct                  
  165         Correct                  
  166         Correct                  
  167         Correct                  
  168         Correct                  
  169         Correct                  
  170         Correct                  
  171         Correct                  
  172         Correct                  
  173         Correct                  
  174         Correct                  
  175         Correct                  
  176         Correct                  
  177         Correct                  
  178         Correct                  
  179         Correct                  
  180         Correct                  
  181         Correct                  
  182         Correct                  
  183         Correct                  
  184         Correct                  
  185         Correct                  
  186         Correct                  
  187         Correct                  
  188         Correct                  
  189         Correct                  
  190         Correct                  
  191         Correct                  
  192         Correct                  
  193         Correct                  
  194         Correct                  
  195         Correct                  
  196         Correct                  
  197         Correct                  
  198         Correct                  
  199         Correct                  
  200         Correct                  
Beginning Second Month 201         Correct                  
Sold merchandise on credit to Boulder Outpost Invoice #1006 202 11/1/2026 Accounts Receivable 7,200.00   Correct Boulder Outpost Name Required Invoice 1006 7200          
  203   Sales   7,200.00 Correct                  
  204         Correct                  
Paid monthly web hosting Check # 123 205 11/2/2026 Internet and Website 420.00   Correct     Check 123            
  206   Cash-Bank-1   420.00 Correct                  
  207         Correct                  
Purchase inventory from Ridgeline Invoice #RD-340 208 11/3/2026 Purchases 6,000.00   Correct     RD 340            
  209   Freight In 190.00   Correct                  
  210   Accounts Payable   6,190.00 Correct Ridgeline Distributors Name Required       6190      
  211         Correct                  
Paid Vista Manufacturing for Invoice #VM-209 with Check #124 212 11/4/2026 Accounts Payable 3,350.00   Correct Vista Manufacturing Name Required Check 124       3350    
  213   Purchase Discounts   33.50 Correct                  
  214   Cash-Bank-1   3,316.50 Correct                  
  215         Correct                  
Paid merchant credit card fees Check #125 216 11/5/2026 Credit Card Fees 145.00   Correct     Check 125            
  217   Cash-Bank-1   145.00 Correct                  
  218         Correct                  
Received payment from Summit Club for Invoice #1005 219 11/6/2026 Cash-Bank-1 3,564.00   Correct                  
Check # 9100 220   Sales Discounts 36.00   Correct                  
  221   Accounts Receivable   3,600.00 Correct Summit Club Name Required Check 9100   3600        
  222         Correct                  
Sold merchandise for cash to Horizon Adventures  223 11/7/2026 Cash-Bank-1 3,000.00   Correct Horizon Adventures   Check 6215            
Invoice #CI-3 Check # 6215 224   Sales   3,000.00 Correct                  
  225         Correct                  
Paid internet services Check #126 226 11/8/2026 Internet and Website 250.00   Correct     Check 126            
  227   Cash-Bank-1   250.00 Correct                  
  228         Correct                  
Paid Ridgeline for invoice #RD-301 Check #126 229 11/9/2026 Accounts Payable 4,900.00   Correct Ridgeline Distributors Name Required Check 127       4900    
  230   Cash-Bank-1   4,900.00 Correct                  
  231         Correct                  
Paid promotional advertsing merchandise Check #128 232 11/10/2026 Advertising 260.00   Correct     Check 128            
  233   Cash-Bank-1   260.00 Correct                  
  234         Correct                  
Received payment from Boulder Outpost for Invoice #1006 235 11/11/2026 Cash-Bank-1 7,056.00   Correct     Check 5555            
Check # 5555 236   Sales Discounts 144.00   Correct                  
  237   Accounts Receivable   7,200.00 Correct Boulder Outpost Name Required     7200        
  238         Correct                  
Paid Ridgeline for Invoice #340 Check #129 239 11/12/2026 Accounts Payable 6,190.00   Correct Ridgeline Distributors Name Required Check 129       6190    
  240   Purchase Discounts   120.00 Correct                  
  241   Cash-Bank-1   6,070.00 Correct                  
  242         Correct                  
Sold merchandise on credit to Trailhead Co.Invoice #1007 243 11/13/2026 Accounts Receivable 6,960.00   Correct Trailhead Company Name Required Invoice 1007 6960          
  244   Sales   6,960.00 Correct                  
  245         Correct                  
Paid carrier service for emergency stock to Pine Valley  246 11/14/2026 Shipping-Packaging 130.00   Correct                  
Check #130 247   Cash-Bank-1   130.00 Correct     Check 130            
  248         Correct                  
Paid janitorial and cleaning service Check #131 249 11/15/2026 Cleaning and Janitorial 220.00   Correct                  
  250   Cash-Bank-1   220.00 Correct     Check 131            
  251         Correct                  
Purchase inventory from Alping Gear Invoice #AG-142 252 11/16/2026 Purchases 5,550.00   Correct                  
  253   Accounts Payable   5,550.00 Correct Alpine Gear Supply Name Required Invoice AG-142     5550      
  254         Correct                  
Received payment from Pine Valley for Invoice #1004 255 11/17/2026 Cash-Bank-1 5,400.00   Correct                  
Check Number 7191 256   Accounts Receivable   5,400.00 Correct Pine Valley Guides Name Required Check 7191   5400        
  257         Correct                  
Purchase office supplies on credit from Apex Supply 258 11/18/2026 Office Expenses 215.00   Correct                  
  259   Accounts Payable   215.00 Correct Apex Supply Company Name Required       215      
  260         Correct                  
Sold merchandise on credit to Cascade Rec Inv #1008 261 11/19/2026 Accounts Receivable 6,300.00   Correct Cascade Recreation Name Required Invoice 1008 6300          
  262   Sales   6,300.00 Correct                  
  263         Correct                  
Granted an allowance to Trailhead Co. for damged merchandise 264 11/20/2026 Sales Returns and Allowances 160.00   Correct                  
  265   Accounts Receivable   160.00 Correct Trailhead Company Name Required     160        
  266         Correct                  
Paid outdoor billboard advertising Check #132 267 11/21/2026 Advertising 480.00   Correct                  
  268   Cash-Bank-1   480.00 Correct     Check 132            
  269         Correct                  
Paid bookkeeping services Check #133 270 11/22/2026 Professional Fees 300.00   Correct     Check 133            
  271   Cash-Bank-1   300.00 Correct                  
  272         Correct                  
Received payment from Trailhead Co. for Invoice #1007 273 11/23/2026 Cash-Bank-1 6,664.00   Correct     Check 4981            
Check # 4981 274   Sales Discounts 136.00   Correct                  
  275   Accounts Receivable   6,800.00 Correct Trailhead Company Name Required     6800        
  276         Correct                  
Paid Alpine Supply for Invoice #AG-142 277 11/24/2026 Accounts Payable 5,550.00   Correct Alpine Gear Supply Name Required Check 134       5550    
Check #134 278   Purchase Discounts   111.00 Correct                  
  279   Cash-Bank-1   5,439.00 Correct                  
  280         Correct                  
Record monthy bank fees 281 11/24/2026 Bank Charges and Interest 40.00   Correct                  
  282   Cash-Bank-1   40.00 Correct                  
  283         Correct                  
Sold merchandise on credit to Peak Explorers Invoice #1009 284 11/25/2026 Accounts Receivable 4,200.00   Correct Peak Explorers Name Required Invoice 1009 4200          
  285   Sales   4,200.00 Correct                  
  286         Correct                  
  287 11/26/2026 Purchases 3,050.00   Correct                  
Purchase inventort from Vista Manufacturing Invoice #VM-260 288   Accounts Payable   3,050.00 Correct Vista Manufacturing Name Required Invoice VM-260     3050      
  289         Correct                  
Paid monthy utility bill Check ##135 290 11/26/2026 Utilities 485.00   Correct     Check 135            
  291   Cash-Bank-1   485.00 Correct                  
  292         Correct                  
Received payment from Cascade Red for Invoice #1008 293 11/27/2026 Cash-Bank-1 6,237.00   Correct                  
Check Number 1501 294   Sales Discounts 63.00   Correct     Check Number 1501            
  295   Accounts Receivable   6,300.00 Correct Cascade Recreation Name Required     6300        
  296         Correct                  
Paid local delivery fee Check #136 297 11/27/2026 Shipping-Packaging 140.00   Correct                  
  298   Cash-Bank-1   140.00 Correct     Chek 136            
  299         Correct                  
Sold merchandise for cash to Horizon Adventures 300 11/28/2026 Cash-Bank-1 2,760.00   Correct Horizon Adventures   Check 3213            
Check 3213 301   Sales   2,760.00 Correct                  
  302         Correct                  
Returned 2 defective packs to Vista Manufacturing 303 11/28/2026 Accounts Payable 120.00   Correct Vista Manufacturing Name Required Invoive VM-260       120    
Invoice #VM-260 304   Purchase Returns and Allowances   120.00 Correct                  
  305         Correct                  
Paid for safety traing Check #137 306 11/29/2026 Training 350.00   Correct     Check 137            
  307   Cash-Bank-1   350.00 Correct                  
  308         Correct                  
Purchased packaging materials Check #138 309 11/29/2026 Shipping-Packaging 110.00   Correct     Check 138            
  310   Cash-Bank-1   110.00 Correct                  
  311         Correct                  
Sold merchandise on credit to Summit Club Invoice #1010 312 11/30/2026 Accounts Receivable 4,200.00   Correct Summit Club Name Required Invoice 1010 4200          
  313   Sales   4,200.00 Correct                  
  314         Correct                  
Paid sanitation and dumpster services Check #139 315 11/30/2026 Other Expenses 210.00   Correct     Check 139            
  316   Cash-Bank-1   210.00 Correct                  
  317         Correct                  
Paid offices purchases on credit from Apex Supply Check #140 318 11/30/2026 Accounts Payable 215.00   Correct Apex Supply Company Name Required Check 140       215    
  319   Cash-Bank-1   215.00 Correct                  
  320         Correct                  
Record owner draws for the month 321 11/30/2026 Owner's Draws-Alex Reed 2,000.00   Correct                  
  322   Cash-Bank-1   2,000.00 Correct                  
  323   Owner's Draws-Blake Taylor 1,750.00   Correct                  
  324   Cash-Bank-1   1,750.00 Correct                  
  325   Owner's Draws-Casey Morgan 1,250.00   Correct                  
  326   Cash-Bank-1   1,250.00 Correct                  
  327         Correct                  
Record Owner Guaranteed Cash Payments for November 328 11/30/2026 Guaranteed Payments Alex Reed 500.00   Correct                  
  329   Guaranteed Payments Blake Taylor 500.00   Correct                  
  330   Guaranteed Payments Casey Morgan 500.00   Correct                  
  331   Cash-Bank-1   1,500.00 Correct                  
  332         Correct                  
  333         Correct                  
  334         Correct                  
Record inventory and cost of sales  335 11/30/2026 Purchase Returns and Allowances 120.00   Correct                  
  336   Purchase Discounts 264.50   Correct                  
  337   Purchases   14,600.00 Correct                  
  338   Freight In   190.00 Correct                  
  339   Inventory-Periodic 14,405.50   Correct                  
  340         Correct                  
  341   Cost Of Sales 16,780.50   Correct                  
  342   Inventory-Periodic   16,780.50 Correct                  
  343         Correct                  
  344         Correct                  
Record month end adjusting entries 345 11/30/2026 Rent 1,500.00   Correct                  
  346   Prepaid Expense   1,500.00 Correct                  
  347   Insurance 200.00   Correct                  
  348   Prepaid Expense   200.00 Correct                  
  349   Depreciation-Amortization 200.00   Correct                  
  350   Accumulated Depreciation   200.00 Correct                  
  351         Correct                  
  352         Correct                  
  353         Correct                  
  335         Correct                  
  336         Correct                  
  337         Correct                  
  338         Correct                  
  339         Correct                  
  340         Correct                  
  341         Correct                  
  342         Correct                  
  343         Correct                  
  344         Correct                  
  345         Correct                  
  346         Correct                  
  347         Correct                  
  348         Correct                  
  349         Correct                  
  350         Correct                  
  351         Correct                  
  352         Correct                  
  353         Correct                  
  354         Correct                  
  355         Correct                  
  356         Correct                  
  357         Correct                  
  358         Correct                  
  359         Correct                  
  360         Correct                  
  361         Correct                  
  362         Correct                  
  363         Correct                  
  364         Correct                  
  365         Correct                  
  366         Correct                  
  367         Correct                  
  368         Correct                  
  369         Correct                  
  370         Correct                  
  371         Correct                  
  372         Correct                  
  373         Correct                  
  374         Correct                  
  375         Correct                  
  376         Correct                  
  377         Correct                  
  378         Correct                  
  379         Correct                  
  380         Correct                  
  381         Correct                  
  382         Correct                  
  383         Correct                  
Beginning Third Month 384         Correct                  
Sold merchandise on credit to Pine Valley Invoice #1011 385 12/1/2026 Accounts Receivable 6,120.00   Correct Pine Valley Guides Name Required Invoice 1011 6120          
  386   Sales   6,120.00 Correct                  
  387         Correct                  
Paid for holiday advertising Check #144 388 12/2/2026 Advertising 520.00   Correct     Check 144            
  389   Cash-Bank-1   520.00 Correct                  
  390         Correct                  
Paid Vista Manufacturing for Invoice #VM-260 391 12/3/2026 Accounts Payable 2,930.00   Correct Vista Manufacturing Name Required Check 145       2930    
Check #145 392   Purchase Discounts   29.30 Correct                  
  393   Cash-Bank-1   2,900.70 Correct                  
  394         Correct                  
Received payment from Peak Explorers for Invoice #1009 395 12/4/2026 Cash-Bank-1 4,116.00   Correct     Check 989            
Check #989 396   Sales Discounts 84.00   Correct                  
  397   Accounts Receivable   4,200.00 Correct Peak Explorers Name Required     4200        
  398         Correct                  
Paid merchant credit card fees Check #146 399 12/5/2026 Credit Card Fees 155.00   Correct     Check 146            
  400   Cash-Bank-1   155.00 Correct                  
  401         Correct                  
Purchase Inventory from Alpine Gear Invoice #AG-180 402 12/6/2026 Purchases 6,900.00   Correct     Invoice Ag-180            
  403   Freight In 240.00   Correct                  
  404   Accounts Payable   7,140.00 Correct Alpine Gear Supply Name Required       7140      
  405         Correct                  
Received payment from Summit Club for Invoice #1010 406 12/7/2026 Cash-Bank-1 4,158.00   Correct     Check 3199            
Check #3199 407   Sales Discounts 42.00   Correct                  
  408   Accounts Receivable   4,200.00 Correct Summit Club Name Required     4200        
  409         Correct                  
Paid monthy internet bill Check #147 410 12/8/2026 Internet and Website 260.00   Correct     Check 147            
  411   Cash-Bank-1   260.00 Correct                  
  412         Correct                  
Returne 2 damaged tents to Alpine Gear from Invoice #AG-180 413 12/9/2026 Accounts Payable 300.00   Correct Alpine Gear Supply Name Required Invoice AG-180       300    
  414   Purchase Returns and Allowances   300.00 Correct                  
  415         Correct                  
Paid Alpine Gear Supply for Invoice #AG-180  416 12/10/2026 Accounts Payable 6,840.00   Correct Alpine Gear Supply Name Required Check 148       6840    
Check #148 417   Purchase Discounts   132.00 Correct                  
  418   Cash-Bank-1   6,708.00 Correct                  
  419         Correct                  
Sold merchandise on credit to Trailhead Co. Invoice #1012 420 12/11/2026 Accounts Receivable 7,200.00   Correct Trailhead Company Name Required   7200          
  421   Sales   7,200.00 Correct                  
  422         Correct                  
Paid advertsing for holiday booth Check #149 423 12/12/2026 Advertising 320.00   Correct     Check 149            
  424   Cash-Bank-1   320.00 Correct                  
  425         Correct                  
Purchased inventory from Vista Manufacturing Invoice #VM-310 426 12/13/2026 Purchases 3,300.00   Correct     Invoice VM-310            
  427   Accounts Payable   3,300.00 Correct Vista Manufacturing Name Required       3300      
  428         Correct                  
Paid customer express  delivery fees Check #150 429 12/14/2026 Shipping-Packaging 115.00   Correct     Check 150            
  430   Cash-Bank-1   115.00 Correct                  
  431         Correct                  
Paid Janitorial and maintenance services Check #151 432 12/15/2026 Cleaning and Janitorial 220.00   Correct     Check 151            
  433   Cash-Bank-1   220.00 Correct                  
  434         Correct                  
Sold merchandise on credit to Boulder Outpost Invoice #1013 435 12/16/2026 Accounts Receivable 8,100.00   Correct Boulder Outpost Name Required Invoice 1013 8100          
  436   Sales   8,100.00 Correct                  
  437         Correct                  
Purchased supplies on credit from Apex Supply 438 12/17/2026 Supplies 240.00   Correct                  
  439   Accounts Payable   240.00 Correct Apex Supply Company Name Required       240      
  440         Correct                  
Paid Vista Manufacturing for Invoice #VM-310 Check #152 441 12/18/2026 Accounts Payable 3,300.00   Correct Vista Manufacturing Name Required Check 152       3300    
  442   Purchase Discounts   33.00 Correct                  
  443   Cash-Bank-1   3,267.00 Correct                  
  444         Correct                  
Received payment from Trailhead Co. for Invoice #1012 445 12/19/2026 Cash-Bank-1 7,056.00   Correct     Check 8617            
Check 8617 446   Sales Discounts 144.00   Correct                  
  447   Accounts Receivable   7,200.00 Correct Trailhead Company Name Required     7200        
  448         Correct                  
Sold merchandise for cash to Cascade Rec Check #6514 449 12/20/2026 Cash-Bank-1 4,200.00   Correct Cascade Recreation   Check 6514            
Invoice #CI-5 Check 6514 450   Sales   4,200.00 Correct                  
  451         Correct                  
Granted an allowance for 2 defective poles sold  to Boulder Outpost 452 12/21/2026 Sales Returns and Allowances 120.00   Correct                  
from Invoice #1013 453   Accounts Receivable   120.00 Correct Boulder Outpost Name Required     120        
  454         Correct                  
Paid holiday advertising Check #153 455 12/22/2026 Advertising 400.00   Correct     Check 153            
  456   Cash-Bank-1   400.00 Correct                  
  457         Correct                  
Purchased inventory from Ridgeline Distributors Invoice #RD-425 458 12/23/2026 Purchases 4,000.00   Correct     Invoice RD-425            
Paid separate freight charge Check #154 459   Accounts Payable   4,000.00 Correct Ridgeline Distributors Name Required       4000      
  460   Freight In 150.00   Correct     Check 154            
  461   Cash-Bank-1   150.00 Correct                  
  462         Correct                  
Paid shipper and carrier appreciation charges 463 12/24/2026 Shipping-Packaging 135.00   Correct     Check 155            
Check #155 464   Cash-Bank-1   135.00 Correct                  
  465         Correct                  
Received payment from Boulder Outpost for Invoice #1013 466 12/26/2026 Cash-Bank-1 7,820.40   Correct     Check 5115            
Check #5115 467   Sales Discounts 159.60   Correct                  
  468   Accounts Receivable   7,980.00 Correct Boulder Outpost Name Required     7980        
  469         Correct                  
Purchase office supplies for cash Check #156 470 12/26/2026 Office Expenses 125.00   Correct     Check 156            
  471   Cash-Bank-1   125.00 Correct                  
  472         Correct                  
Paid monthy utility bill Check #157 473 12/27/2026 Utilities 510.00   Correct     Check 157            
  474   Cash-Bank-1   510.00 Correct                  
  475         Correct                  
Sold merchandise on credit to Summit Club Invoice #1014 476 12/27/2026 Accounts Receivable 4,800.00   Correct Summit Club Name Required Invoice 1014 4800          
  477   Sales   4,800.00 Correct                  
  478         Correct                  
Record monthly bank fees 479 12/28/2026 Bank Charges and Interest 45.00   Correct                  
  480   Cash-Bank-1   45.00 Correct                  
  481         Correct                  
Paid LLC filing fees Check #158 482 12/28/2026 Licenses and Dues 310.00   Correct     Check 158            
  483   Cash-Bank-1   310.00 Correct                  
  484         Correct                  
Received payment from Pine Valley Guides for Invoice #1011 485 12/29/2026 Cash-Bank-1 6,120.00   Correct     Check 5555            
Check 5555 486   Accounts Receivable   6,120.00 Correct Pine Valley Guides Name Required     6120        
  487         Correct                  
Paid CPA for tax planning Check #159 488 12/29/2026 Professional Fees 450.00   Correct                  
  489   Cash-Bank-1   450.00 Correct     Check 159            
  490         Correct                  
Sold merchandise for cash to Horizon Adventures 491 12/30/2026 Cash-Bank-1 2,520.00   Correct Horizon Adventures   Check 6819            
Invoice #CI-6 Check #6819 492   Sales   2,520.00 Correct                  
  493         Correct                  
Paid cleaning and waste fees Check #160 494 12/30/2026 Cleaning and Janitorial 210.00   Correct     Check 160            
  495   Cash-Bank-1   210.00 Correct                  
  496         Correct                  
Paid office supply bill charged on account to Apex Supply 497 12/30/2026 Accounts Payable 240.00   Correct Apex Supply Company Name Required Check 161       240    
Check #161 498   Cash-Bank-1   240.00 Correct                  
  499         Correct                  
Record Owner Draws for the month 500 12/31/2026 Owner's Draws-Alex Reed 3,000.00   Correct                  
  501   Cash-Bank-1   3,000.00 Correct                  
  502   Owner's Draws-Blake Taylor 2,500.00   Correct                  
  503   Cash-Bank-1   2,500.00 Correct                  
  504   Owner's Draws-Casey Morgan 1,800.00   Correct                  
  505   Cash-Bank-1   1,800.00 Correct                  
  506         Correct                  
Received payment from Summit Club for Invoice #1014 507 12/31/2026 Cash-Bank-1 4,752.00   Correct     Check 8654            
Check Number 8654 508   Sales Discounts 48.00   Correct                  
  509   Accounts Receivable   4,800.00 Correct Summit Club Name Required     4800        
  510         Correct                  
Purchased inventory from Alpine Gear Invoice #AG-210 511 12/31/2026 Purchases 3,750.00   Correct                  
  512   Accounts Payable   3,750.00 Correct Alpine Gear Supply Name Required Invoice AG-210     3750      
  513         Correct                  
Record Owner Guaranteed Cash  Payments for December 514 12/31/2026 Guaranteed Payments Alex Reed 1,500.00   Correct                  
  515   Guaranteed Payments Blake Taylor 1,500.00   Correct                  
  516   Guaranteed Payments Casey Morgan 1,500.00   Correct                  
  517   Cash-Bank-1   4,500.00 Correct                  
  518         Correct                  
Record temporary help (contractors) 519 12/31/2026 Subcontractors 1,000.00   Correct                  
  520   Cash-Bank-1   1,000.00 Correct                  
  521         Correct                  
  522         Correct                  
Set Up Petty Cash Fund $200 523 12/31/2026 Petty Cash 200.00   Correct                  
  524   Cash-Bank-1   200.00 Correct                  
  525         Correct                  
Record month end adjusting entries 533 12/31/2026 Rent 1,500.00   Correct                  
  534   Prepaid Expense   1,500.00 Correct                  
  535   Insurance 200.00   Correct                  
  536   Prepaid Expense   200.00 Correct                  
  537   Depreciation-Amortization 200.00   Correct                  
  538   Accumulated Depreciation   200.00 Correct                  
  539   Utilities 380.00   Correct                  
  540   Accrued Liabilities   380.00 Correct                  
  541         Correct                  
  542         Correct                  
Record inventory and cost of sales  523 12/31/2026 Purchase Returns and Allowances 300.00   Correct                  
  524   Purchase Discounts 194.30   Correct                  
  525   Purchases   17,950.00 Correct                  
  526   Freight In   390.00 Correct                  
  527   Inventory-Periodic 17,845.70   Correct                  
  528         Correct                  
  529   Cost Of Sales 17,625.70   Correct                  
  530   Inventory-Periodic   17,625.70 Correct                  
  531         Correct                  
  532         Correct                  
  533         Correct                  
  534         Correct                  
  535         Correct                  
  536         Correct                  
  537         Correct                  
  538         Correct                  
  539         Correct                  
  540         Correct                  
  534         Correct                  
  535         Correct                  
  536         Correct                  
  537         Correct                  
  538         Correct                  
  539         Correct                  
  540         Correct                  
  541         Correct                  
  542         Correct                  
  543         Correct                  
  544         Correct                  
  545         Correct                  
  546         Correct                  
  547         Correct                  
  548         Correct                  
  549         Correct                  
  550         Correct                  
  551         Correct                  
  552         Correct                  
  553         Correct                  
  554         Correct                  
  555         Correct                  
  556         Correct                  
  557         Correct                  
  558         Correct                  
  559         Correct                  
  560         Correct                  
  561         Correct                  
  562         Correct                  
  563         Correct                  
  564         Correct