Answer:
1. Cash (Dr.) $1,470
Accounts receivable (Cr.) $1,470
2. Account Receivable (Dr.) $5,020
Revenue (Cr.) $5,020
3. Salaries Expense (Dr.) $1,380
Cash (Cr.) $1,380
4. Cash (Dr.) $560
Revenue (Cr.) $560
5. Accounts Payable (Dr.) $1,800
Cash (Cr.) $1,800
6. Dividend Paid (Dr.) $340
Cash (Cr.) $340
7. Utilities Expense (Dr.) $440
Cash (Cr.) $440
Explanation:
The Blossom company has incurred expenses and various transactions which are recorded in the journal ledger to form the trial balance of the company. These transaction are recorded according to the company's expense and then these expense are charged to their respective accounts.