Let's analyze and compute the ending balance for each T-account step-by-step.
### a. Cash
For the Cash account, we have:
- Debits: 100, 300, 20
- Credits: 50, 60
To determine the balance:
1. Sum of debits: 100 + 300 + 20 = 420
2. Sum of credits: 50 + 60 = 110
3. Balance: 420 - 110 = 310
Therefore, the ending balance for the Cash account is 310.
### b. Accounts Payable
For the Accounts Payable account, we have:
- Debits: 2,000, 2,700
- Credits: 8,000
To determine the balance:
1. Sum of debits: 2,000 + 2,700 = 4,700
2. Sum of credits: 8,000
3. Balance: 8,000 - 4,700 = 3,300
Therefore, the ending balance for the Accounts Payable account is 3,300.
### c. Supplies
For the Supplies account, we have:
- Debits: 10,000, 1,100
- Credits: 3,800
To determine the balance:
1. Sum of debits: 10,000 + 1,100 = 11,100
2. Sum of credits: 3,800
3. Balance: 11,100 - 3,800 = 7,300
Therefore, the ending balance for the Supplies account is 7,300.
### d. Accounts Receivable
For the Accounts Receivable account, we have:
- Debits: 600
- Credits: 150, 150, 150, 100
To determine the balance:
1. Sum of debits: 600
2. Sum of credits: 150 + 150 + 150 + 100 = 550
3. Balance: 600 - 550 = 50
Therefore, the ending balance for the Accounts Receivable account is 50.
### e. Wages Payable
For the Wages Payable account, we have:
- Debits: 700
- Credits: 700
To determine the balance:
1. Sum of debits: 700
2. Sum of credits: 700
3. Balance: 700 - 700 = 0
Therefore, the ending balance for the Wages Payable account is 0.
### f. Cash
For the Cash account, we have:
- Debits: 11,000, 800, 100
- Credits: 4,500, 6,000, 1,300
To determine the balance:
1. Sum of debits: 11,000 + 800 + 100 = 11,900
2. Sum of credits: 4,500 + 6,000 + 1,300 = 11,800
3. Balance: 11,900 - 11,800 = 100
Therefore, the ending balance for the Cash account is 100.
Putting all the balances together:
- Cash (a): 310
- Accounts Payable (b): 3,300
- Supplies (c): 7,300
- Accounts Receivable (d): 50
- Wages Payable (e): 0
- Cash (f): 100
