Debit Credit

110 Cash 5,000.00

120 Accounts Receivable 7,000.00
130 Office Supplies 10,000.00
140 Office Condominium 120,000.00
150 Office equipment 70,000.00
160 Accounting Library 300,000.00
210 Notes Payable 65,000.00
220 Accounts Payable 25,000.00
310 Capistrano, Capital 422,000.00
320 Capistrano, Withdrawal
410 Accounting Revenues
510 Salaries Expense
520 Rent Expense
530 Telephone Expense
540 Professional Dues Expense
Accounts Title Dr/Cr Amount
Cash Debit 92500
Capistrano, Capital Credit 92500
Office equipment Debit 36800
Accounts Payable Credit 36800
Office Supplies Debit 17100
Accounts Payable Credit 17100
Accounts Receivable Debit 29200
Accounting Revenues Credit 29200
Accounting Library Debit 19500
Cash Credit 19500
Accounts Payable Debit 4100
Cash Credit 4100
Office Condominium Debit 265000
Cash Credit 38000
Notes Payable Credit 227000
Salaries Expense Debit 14200
Cash Credit 14200
Cash Debit 9750
Accounts Receivable Credit 9750
Telephone Expense Debit 650
Cash Credit 650
Cash Debit 14600
Accounting Revenues Credit 14600
Office Supplies Debit 4650
Accounts Payable Credit 4650
Capistrano, Withdrawal Debit 8150
Cash Credit 8150
Salaries Expense Debit 10300
Cash Credit 10300
Accounts Receivable Debit 31600
Accounting Revenues Credit 31600
Professional Dues Expense Debit 5500
Cash Credit 5500
Rent Expense Debit 3250
Cash Credit 3250
 Opening Balances Current Transaction
Debit Credit Debit Credit
110 Cash 5,000.00 116,850.00 103,650.00
120 Accounts Receivable 7,000.00 60,800.00 9,750.00
130 Office Supplies 10,000.00 21,750.00 -
140 Office Condominium 120,000.00 265,000.00 -
150 Office equipment 70,000.00 36,800.00 -
160 Accounting Library 300,000.00 19,500.00 -
210 Notes Payable 65,000.00 - 227,000.00
220 Accounts Payable 25,000.00 4,100.00 58,550.00
310 Capistrano, Capital 422,000.00 - 92,500.00
320 Capistrano, Withdrawal 8,150.00 -
410 Accounting Revenues - 75,400.00
510 Salaries Expense 24,500.00 -
520 Rent Expense 3,250.00 -
530 Telephone Expense 650.00 -
540 Professional Dues Expense 5,500.00 -
512,000.00 512,000.00 566,850.00 566,850.00
 Trial Balance
Debit Credit
18,200.00 -
58,050.00 -
31,750.00 -
385,000.00 -
106,800.00 -
319,500.00 -
- 292,000.00
- 79,450.00
- 514,500.00
8,150.00 -
- 75,400.00
24,500.00 -
3,250.00 -
650.00 -
5,500.00 -
961,350.00 961,350.00