General Ledger
Hargrove & Associates, CPAs
47 Elmwood Street, Suite 3 · Boston, MA 02116
Fiscal Year: 2025
Account No: GL-4401
| Date | Ref. | Description / Particulars | Debit ($) | Credit ($) | Balance ($) |
|---|---|---|---|---|---|
| Jan 01 | — | Balance brought forward | — | — | 14,882.50 |
| Jan 04 | JE-001 | Office supplies — Staples invoice #8812 | 248.75 | — | 14,633.75 |
| Jan 09 | JE-002 | Client retainer — Marvell Corp. | — | 5,000.00 | 19,633.75 |
| Jan 14 | JE-003 | Telephone & internet — Q1 advance | 312.00 | — | 19,321.75 |
| Jan 21 | JE-004 | Void — duplicate entry, see JE-005 | 150.00 | — | 19,171.75 |
| Jan 21 | JE-005 | Courier charges — local deliveries | 150.00 | — | 19,171.75 |
| Jan 28 | JE-006 | Audit fees received — Pinnacle Ltd. | — | 8,750.00 | 27,921.75 |
| January Totals → | 711.75 | 13,750.00 | 27,921.75 | ||
| Feb 03 | JE-007 | Rent — office suite, Feb 2025 | 2,200.00 | — | 25,721.75 |
| Feb 07 | JE-008 | Tax prep fee — Gunderson Family Trust | — | 3,400.00 | 29,121.75 |
| Feb 11 | JE-009 | Software subscription — QuickBooks Pro | 89.99 | — | 29,031.76 |
| Feb 19 | JE-010 | Payroll — part-time clerk (2 weeks) | 1,840.00 | — | 27,191.76 |
| Feb 24 | JE-011 | Consulting income — Redwood Analytics | — | 11,200.00 | 38,391.76 |
| February Totals → | 4,129.99 | 14,600.00 | 38,391.76 | ||
| Mar 02 | JE-012 | Rent — office suite, Mar 2025 | 2,200.00 | — | 36,191.76 |
| Mar 08 | JE-013 | Professional dev. — CPA conference, Chicago | 1,475.00 | — | 34,716.76 |
| Mar 15 | JE-014 | Tax season fees — batch billing #01 | — | 22,500.00 | 57,216.76 |
| Mar 22 | JE-015 | Utilities — electric + gas Q1 | 418.34 | — | 56,798.42 |
| Mar 29 | JE-016 | Tax season fees — batch billing #02 | — | 18,900.00 | 75,698.42 |
| March Totals → | 4,093.34 | 41,400.00 | 75,698.42 | ||
| Q1 Grand Totals (Jan – Mar) | 8,935.08 | 69,750.00 | 75,698.42 | ||
Notes / Annotations
* JE-004 voided per partner review 21/01.
* JE-010 includes statutory deductions — see payroll ledger P-2025-02.
* Marvell Corp retainer auto-renews quarterly.
* Redwood Analytics — net 30, payment received on time.
Authorisations
Continued on Pg. 48 · Account GL-4401
Balance c/f: $75,698.42