Determine the ending balance of each of the following T-accounts.

a.
\begin{tabular}{r|r}
\multicolumn{2}{|c}{ Cash } \\
\hline 100 & 50 \\
300 & 60 \\
20 & \\
\hline & \\
\hline
\end{tabular}

b.
\begin{tabular}{l|l}
\multicolumn{2}{|c}{ Accounts Payable } \\
\hline 2,000 & 8,000 \\
2,700 & \\
& \\
\hline & \\
\hline
\end{tabular}

c.
\begin{tabular}{r|r}
\multicolumn{2}{|c}{ Supplies } \\
\hline 10,000 & 3,800 \\
1,100 & \\
\hline & \\
\hline
\end{tabular}

d.
\begin{tabular}{|r|r|}
\hline \multicolumn{2}{|c|}{ Accounts Receivable } \\
\hline 600 & 150 \\
& 150 \\
& 150 \\
& 100 \\
\hline
\end{tabular}

e.
\begin{tabular}{r|r}
\multicolumn{3}{|c}{ Wages Payable } \\
\hline 700 & 700 \\
& \\
\hline & \\
\hline
\end{tabular}

f.
\begin{tabular}{r|r}
\hline \multicolumn{2}{|c}{ Cash } \\
\hline 11,000 & 4,500 \\
800 & 6,000 \\
100 & 1,300 \\
\hline & \\
\hline
\end{tabular}



Answer :

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