30810137d58f76b84afd 2020-11-03 iso4217:USD pure journal 001 iso639:en 2020-12-31 Charles Hoffman, CPA Journal entries for 2018; box audit example. 2019-12-31 2020-12-31 MASTER-Core\core-journal\GeneralLedgerTrialBalance\GeneralLedgerTrialBalance2.accdb iso4217:usd http://standards.iso.org/iso/17442#30810137d58f76b84afd Company Name Charles Hoffman, CPA 2020-01-01 gj JE standard CJ-1001 Collection of receivables for January. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-01-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-01-01 other posted Charles Hoffman, CPA 2020-02-01 gj JE standard CJ-1002 Collection of receivables for February. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-02-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-02-01 other posted Charles Hoffman, CPA 2020-03-01 gj JE standard CJ-1003 Collection of receivables for March. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-03-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-03-01 other posted Charles Hoffman, CPA 2020-04-01 gj JE standard CJ-1004 Collection of receivables for April. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-04-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-04-01 other posted Charles Hoffman, CPA 2020-05-01 gj JE standard CJ-1005 Collection of receivables for May. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-05-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-05-01 other posted Charles Hoffman, CPA 2020-06-01 gj JE standard CJ-1006 Collection of receivables for June. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-06-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-06-01 other posted Charles Hoffman, CPA 2020-07-01 gj JE standard CJ-1007 Collection of receivables for July. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-07-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-07-01 other posted Charles Hoffman, CPA 2020-08-01 gj JE standard CJ-1008 Collection of receivables for August. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-08-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-08-01 other posted Charles Hoffman, CPA 2020-09-01 gj JE standard CJ-1009 Collection of receivables for September. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-09-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-09-01 other posted Charles Hoffman, CPA 2020-10-01 gj JE standard CJ-1010 Collection of receivables for October. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-10-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-10-01 other posted Charles Hoffman, CPA 2020-11-01 gj JE standard CJ-1011 Collection of receivables for November. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-11-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-11-01 other posted Charles Hoffman, CPA 2020-12-01 gj JE standard CJ-1012 Collection of receivables for December. 1 000-1100-00 tb:CashAndCashEquivalents tb:CollectionReceivables 4000 D 2020-12-01 other posted 2 000-1200-00 tb:Receivables tb:CollectionReceivables2 4000 C 2020-12-01 other posted Charles Hoffman, CPA 2020-01-01 gj JE standard CJ-2001 Payment of accounts payable for January. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-01-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-01-01 other posted Charles Hoffman, CPA 2020-02-01 gj JE standard CJ-2002 Payment of accounts payable for February. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-02-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-02-01 other posted Charles Hoffman, CPA 2020-03-01 gj JE standard CJ-2003 Payment of accounts payable for March. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-03-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-03-01 other posted Charles Hoffman, CPA 2020-04-01 gj JE standard CJ-2004 Payment of accounts payable for April. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-04-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-04-01 other posted Charles Hoffman, CPA 2020-05-01 gj JE standard CJ-2005 Payment of accounts payable for May. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-05-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-05-01 other posted Charles Hoffman, CPA 2020-06-01 gj JE standard CJ-2006 Payment of accounts payable for June. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-06-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-06-01 other posted Charles Hoffman, CPA 2020-07-01 gj JE standard CJ-2007 Payment of accounts payable for July. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-07-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-07-01 other posted Charles Hoffman, CPA 2020-08-01 gj JE standard CJ-2008 Payment of accounts payable for August. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-08-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-08-01 other posted Charles Hoffman, CPA 2020-09-01 gj JE standard CJ-2009 Payment of accounts payable for September. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-09-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-09-01 other posted Charles Hoffman, CPA 2020-10-01 gj JE standard CJ-2010 Payment of accounts payable for October. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-10-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-10-01 other posted Charles Hoffman, CPA 2020-11-01 gj JE standard CJ-2011 Payment of accounts payable for November. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-11-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-11-01 other posted Charles Hoffman, CPA 2020-12-01 gj JE standard CJ-2012 Payment of accounts payable for December. 1 000-2150-00 tb:AccountsPayable tb:PaymentOfAccountsPayable2 2000 D 2020-12-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:PaymentOfAccountsPayable 2000 C 2020-12-01 other posted Charles Hoffman, CPA 2020-02-01 gj JE standard CJ-2102 Repayment of long term debt for February. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-02-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-02-01 other posted Charles Hoffman, CPA 2020-03-01 gj JE standard CJ-2103 Repayment of long term debt for March. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-03-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-03-01 other posted Charles Hoffman, CPA 2020-04-01 gj JE standard CJ-2104 Repayment of long term debt for April. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-04-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-04-01 other posted Charles Hoffman, CPA 2020-05-01 gj JE standard CJ-2105 Repayment of long term debt for May. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-05-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-05-01 other posted Charles Hoffman, CPA 2020-06-01 gj JE standard CJ-2106 Repayment of long term debt for June. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-06-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-06-01 other posted Charles Hoffman, CPA 2020-07-01 gj JE standard CJ-2107 Repayment of long term debt for July. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-07-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-07-01 other posted Charles Hoffman, CPA 2020-08-01 gj JE standard CJ-2108 Repayment of long term debt for August. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-08-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-08-01 other posted Charles Hoffman, CPA 2020-09-01 gj JE standard CJ-2109 Repayment of long term debt for September. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-09-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-09-01 other posted Charles Hoffman, CPA 2020-10-01 gj JE standard CJ-2110 Repayment of long term debt for October. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-10-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-10-01 other posted Charles Hoffman, CPA 2020-11-01 gj JE standard CJ-2111 Repayment of long term debt for November. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-11-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-11-01 other posted Charles Hoffman, CPA 2020-12-01 gj JE standard CJ-2112 Repayment of long term debt for December. 1 000-2300-00 tb:LongtermDebt tb:RepaymentLongtermBorrowings 100 D 2020-12-01 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:RepaymentLongtermBorrowings2 100 C 2020-12-01 other posted Charles Hoffman, CPA 2020-01-15 gj JE standard FAJ-1003 Purchase of PPE using cash from additional borrowings. 1 000-1500-00 tb:PropertyPlantAndEquipment tb:CapitalAdditionsPropertyPlantAndEquipment 15000 D 2020-01-15 other posted 2 000-1100-00 tb:CashAndCashEquivalents tb:CapitalAdditionsPropertyPlantAndEquipment2 15000 C 2020-01-15 other posted Charles Hoffman, CPA 2020-01-31 gj JE standard FAJ-1004 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-01-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-01-31 other posted Charles Hoffman, CPA 2020-02-28 gj JE standard FAJ-1005 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-02-28 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-02-28 other posted Charles Hoffman, CPA 2020-03-31 gj JE standard FAJ-1006 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-03-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-03-31 other posted Charles Hoffman, CPA 2020-04-30 gj JE standard FAJ-1007 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-04-30 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-04-30 other posted Charles Hoffman, CPA 2020-05-31 gj JE standard FAJ-1008 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-05-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-05-31 other posted Charles Hoffman, CPA 2020-06-30 gj JE standard FAJ-1009 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-06-30 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-06-30 other posted Charles Hoffman, CPA 2020-07-31 gj JE standard FAJ-1010 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-07-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-07-31 other posted Charles Hoffman, CPA 2020-08-31 gj JE standard FAJ-1011 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-08-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-08-31 other posted Charles Hoffman, CPA 2020-09-30 gj JE standard FAJ-1012 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-09-30 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-09-30 other posted Charles Hoffman, CPA 2020-10-31 gj JE standard FAJ-1013 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-10-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-10-31 other posted Charles Hoffman, CPA 2020-11-30 gj JE standard FAJ-1014 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-11-30 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-11-30 other posted Charles Hoffman, CPA 2020-12-31 gj JE standard FAJ-1015 Depreciation expense for month. 1 000-4100-00 tb:DepreciationAndAmortization tb:NetIncomeLoss 250 D 2020-12-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipment tb:DepreciationAndAmortization2 250 C 2020-12-31 other posted Charles Hoffman, CPA 2020-01-01 gj JE standard IJ-1001 Cost of sales for January. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-01-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-01-01 other posted Charles Hoffman, CPA 2020-02-01 gj JE standard IJ-1002 Cost of sales for February. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-02-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-02-01 other posted Charles Hoffman, CPA 2020-03-01 gj JE standard IJ-1003 Cost of sales for March. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-03-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-03-01 other posted Charles Hoffman, CPA 2020-04-01 gj JE standard IJ-1004 Cost of sales for April. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-04-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-04-01 other posted Charles Hoffman, CPA 2020-05-01 gj JE standard IJ-1005 Cost of sales for May. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-05-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-05-01 other posted Charles Hoffman, CPA 2020-06-01 gj JE standard IJ-1006 Cost of sales for June. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-06-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-06-01 other posted Charles Hoffman, CPA 2020-07-01 gj JE standard IJ-1007 Cost of sales for July. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-07-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-07-01 other posted Charles Hoffman, CPA 2020-08-01 gj JE standard IJ-1008 Cost of sales for August. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-08-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-08-01 other posted Charles Hoffman, CPA 2020-09-01 gj JE standard IJ-1009 Cost of sales for September. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-09-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-09-01 other posted Charles Hoffman, CPA 2020-10-01 gj JE standard IJ-1010 Cost of sales for October. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-10-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-10-01 other posted Charles Hoffman, CPA 2020-11-01 gj JE standard IJ-1011 Cost of sales for November. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-11-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-11-01 other posted Charles Hoffman, CPA 2020-12-01 gj JE standard IJ-1012 Cost of sales for December. 1 000-5100-00 tb:CostsOfSales tb:NetIncomeLoss 2000 D 2020-12-01 other posted 2 000-1300-00 tb:Inventories tb:CostsOfSales2 2000 C 2020-12-01 other posted Charles Hoffman, CPA 2019-12-31 gj JE standard JE-1001 Opening balance. 1 000-1100-00 tb:CashAndCashEquivalents tb:OpeningBalance 13000 D 2019-12-31 other posted 2 000-1200-00 tb:Receivables tb:OpeningBalance 1000 D 2019-12-31 other posted 3 000-1300-00 tb:Inventories tb:OpeningBalance 1000 D 2019-12-31 other posted 4 000-1500-00 tb:PropertyPlantAndEquipment tb:OpeningBalance 1000 D 2019-12-31 other posted 5 000-2150-00 tb:AccountsPayable tb:OpeningBalance 1000 C 2019-12-31 other posted 6 000-2300-00 tb:LongtermDebt tb:OpeningBalance 1000 C 2019-12-31 other posted 7 000-3200-00 tb:RetainedEarnings tb:OpeningBalance 14000 C 2019-12-31 other posted Charles Hoffman, CPA 2020-01-01 gj JE standard JE-1002 Additional long-term borrowings for purchase of PPE. 1 000-1100-00 tb:CashAndCashEquivalents tb:AdditionalLongtermBorrowings2 6000 D 2020-01-01 other posted 2 000-2300-00 tb:LongtermDebt tb:AdditionalLongtermBorrowings 6000 C 2020-01-01 other posted Charles Hoffman, CPA 2020-12-31 gj JE standard JE-1009 Closing entry. Bad debts write offs. 1 000-1200-00 tb:Receivables tb:BadDebtsWrittenOff 0 D 2020-12-31 other posted 2 000-1200-00 tb:Receivables tb:AdditionsToAllowanceForBadDebts 0 C 2020-12-31 other posted Charles Hoffman, CPA 2020-12-31 gj JE standard JE-1010 Closing entry. Inventory write offs, adjust to physical. 1 000-1300-00 tb:CostsOfSales tb:NetIncomeLoss 0 D 2020-12-31 other posted 2 000-1300-00 tb:Inventories tb:InventoryWrittenOff 0 C 2020-12-31 other posted Charles Hoffman, CPA 2020-12-31 gj JE standard JE-1012 Closing entry. Write of of PPE. 1 000-1500-00 tb:PropertyPlantAndEquipment tb:PropertyPlantAndEquipmentWrittenOff 0 D 2020-12-31 other posted 2 000-1500-00 tb:PropertyPlantAndEquipmentWrittenOff tb:PropertyPlantAndEquipmentWrittenOff 0 C 2020-12-31 other posted Charles Hoffman, CPA 2020-12-31 gj JE standard JE-1013 Closing entry. Book taxes. 1 000-6100-00 tb:IncomeTaxExpenseBenefit tb:NetIncomeLoss 0 D 2020-12-31 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 0 C 2020-12-31 other posted Charles Hoffman, CPA 2020-12-31 gj JE standard JE-1014 Closing entry. Other. 1 000-5500-00 tb:NonoperatingIncomeExpenses tb:NetIncomeLoss 0 D 2020-12-31 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 0 C 2020-12-31 other posted Charles Hoffman, CPA 2020-01-01 gj JE standard PJ-1001 Purchases of inventory on account for January. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-01-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-01-01 other posted Charles Hoffman, CPA 2020-02-01 gj JE standard PJ-1002 Purchases of inventory on account for February. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-02-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-02-01 other posted Charles Hoffman, CPA 2020-03-01 gj JE standard PJ-1003 Purchases of inventory on account for March. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-03-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-03-01 other posted Charles Hoffman, CPA 2020-04-01 gj JE standard PJ-1004 Purchases of inventory on account for April. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-04-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-04-01 other posted Charles Hoffman, CPA 2020-05-01 gj JE standard PJ-1005 Purchases of inventory on account for May. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-05-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-05-01 other posted Charles Hoffman, CPA 2020-06-01 gj JE standard PJ-1006 Purchases of inventory on account for June. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-06-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-06-01 other posted Charles Hoffman, CPA 2020-07-01 gj JE standard PJ-1007 Purchases of inventory on account for July. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-07-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-07-01 other posted Charles Hoffman, CPA 2020-08-01 gj JE standard PJ-1008 Purchases of inventory on account for August. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-08-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-08-01 other posted Charles Hoffman, CPA 2020-09-01 gj JE standard PJ-1009 Purchases of inventory on account for September. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-09-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-09-01 other posted Charles Hoffman, CPA 2020-10-01 gj JE standard PJ-1010 Purchases of inventory on account for October. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-10-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-10-01 other posted Charles Hoffman, CPA 2020-11-01 gj JE standard PJ-1011 Purchases of inventory on account for November. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-11-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-11-01 other posted Charles Hoffman, CPA 2020-12-01 gj JE standard PJ-1012 Purchases of inventory on account for December. 1 000-1300-00 tb:Inventories tb:PurchasesOfInventoryForSale 2000 D 2020-12-01 other posted 2 000-2150-00 tb:AccountsPayable tb:PurchasesOfInventoryForSale2 2000 C 2020-12-01 other posted Charles Hoffman, CPA 2020-01-01 gj JE standard SJ-1001 Sales on account for January. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-01-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-01-01 other posted Charles Hoffman, CPA 2020-02-01 gj JE standard SJ-1002 Sales on account for February. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-02-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-02-01 other posted Charles Hoffman, CPA 2020-03-01 gj JE standard SJ-1003 Sales on account for March. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-03-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-03-01 other posted Charles Hoffman, CPA 2020-04-01 gj JE standard SJ-1004 Sales on account for April. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-04-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-04-01 other posted Charles Hoffman, CPA 2020-05-01 gj JE standard SJ-1005 Sales on account for May. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-05-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-05-01 other posted Charles Hoffman, CPA 2020-06-01 gj JE standard SJ-1006 Sales on account for June. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-06-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-06-01 other posted Charles Hoffman, CPA 2020-07-01 gj JE standard SJ-1007 Sales on account for July. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-07-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-07-01 other posted Charles Hoffman, CPA 2020-08-01 gj JE standard SJ-1008 Sales on account for August. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-08-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-08-01 other posted Charles Hoffman, CPA 2020-09-01 gj JE standard SJ-1009 Sales on account for September. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-09-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-09-01 other posted Charles Hoffman, CPA 2020-10-01 gj JE standard SJ-1010 Sales on account for October. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-10-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-10-01 other posted Charles Hoffman, CPA 2020-11-01 gj JE standard SJ-1011 Sales on account for November. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-11-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-11-01 other posted Charles Hoffman, CPA 2020-12-01 gj JE standard SJ-1012 Sales on account for December. 1 000-1200-00 tb:Receivables tb:Sales2 4000 D 2020-12-01 other posted 2 000-4100-00 tb:Sales tb:NetIncomeLoss 4000 C 2020-12-01 other posted