CECILE HART

Trial Balance
Month of July 31, 2019

A.N. ACCOUNT TITLE DEBIT CREDIT

11 Cash ₱ 51,000
12 Accounts Receivable 118,000
15 Office Equipment 121,000
17 Office Furniture 16,500
21 Accounts Payable ₱ 123,000
31 Cecile Hart, Capital 160,000
32 Cecile Hart, Drawing 41,000
41 Fees Earned 130,000
51 Salary Expense 44,000
52 Rent Expense 14,000
53 Communication Expense 1,000
54 Utilities Expense 3,250
55 Supplies Expense 1,950
56 Miscellaneous Expense 1,300
Totals ₱ 413,000₱ 413,000