1 Cash 40,000,000

C. Gonzales, Capital 20,000,000

P. Gonzales, Capital 14,000,000
M. Gonzales, Capital 6,000,000
To record the investment of C. Gonzales, P. Gonzales, and M. Gonzales

2 Market Research 20,000

Cash 20,000
To record the market research expenses.

3 Business Plan 10,000

Cash 10,000
To record the expenses for creating the business plan

4 Product Development 50,000

Cash 50,000
To record the expenses for developing the product

5 Salaries Expense 40,000

Cash 40,000
To record the salaries expense of the Arhitect and Engineer

6 Transportation Expense 3,000

Cash 3,000
To record the transportation expense for the purchased materials and equipment

7 Purchases 500,000
Cash 500,000
To record the purchased materials.

8 Machinery and Equipment 308,148

Cash 38,492
Accounts Payable 269,656
To record the purchased machinery and equipment

9 Furniture and Fixtures 1,205,529

Cash 125,314
Accounts Payable 1,080,215
To record the purchased Furnitures and Fixtures

10 Product Testing 20,000

Cash 20,000
To record the expenses for the product testing

11 Building & Improvement 550,000

 Cash 550,000
To record the construction or renovation of the store

12 Utilities Expense 20,000

Cash 20,000
To record the expenses for the installment of the utilities

13 Salaries Expense 10,000

Cash 10,000
To record the salaries expense for setting-up the FFE

14 Advertisement Expense 100,000

Cash 100,000
To record the Advertisment Expense

15 Training and Development 15,000

Cash 15,000
To record the expenses for the training of employees

16 Tax and Licenses 25,000

Cash 25,000
To record the expenses for the business permit.

2,876,677 2,876,677
 Cash Furniture and Fixtures Market Research
40,000,000 20,000 1,205,529 20,000
10,000
50,000
40,000 Machinery and Equiment Business Plan
3,000 308,148 10,000
500,000
38,492
125,314 Accounts Payable Product Development
20,000 269,656 50,000
550,000 1,080,215
20,000 1,349,871
10,000 Salaries Expense
100,000 40,000
15,000 C. Gonzales, Capital 10,000
25,000 20,000,000 50,000
40,000,000 1,526,806
1,526,806
38,473,194 P. Gonzales, Capital Transportation Expense
14,000,000 3,000

Purchases
500,000 M. Gonzales, Capital Product Testing
6,000,000 20,000

Building & Improvement

550,000

Utilities Expense
20,000

Advertisement Expense
100,000

Training & Development

15,000
Tax and Licenses
25,000
 Dine 'n Go Co.
Pre-Operational Trial Balance
As of xxxx

Cash 38,473,194
Purchases 500,000
Building and Improvement 550,000
Machinery and Equipment 308,148
Furniture and Fixtures 1,205,529
Accounts Payable 1,349,871
C. Gonzales, Capital 20,000,000
P. Gonzales, Capital 14,000,000
M. Gonzales Capital 6,000,000
Market Research 20,000
Business Plan 10,000
Product Development 50,000
Salaries Expense 50,000
Transportation expense 3,000
Product Testing 20,000
Utilities Expense 20,000
Advertisement Expense 100,000
Training Development 15,000
Tax and Licenses 25,000
TOTAL 41,349,871 41,349,871
 Dine 'n Go Co.
Balance Sheet
As of xxxx

Cash 38,473,194
Purchases 500,000
Building and Improveme 550,000
Machinery and Equipme 308,148
Furniture and Fixtures 1,205,529
Accounts Payable 1,349,871
C. Gonzales, Capital 20,000,000
P. Gonzales, Capital 14,000,000
M. Gonzales Capital 6,000,000
Market Research
Business Plan
Product Development
Salaries Expense
Transportation expense
Product Testing
Utilities Expense
Advertisement Expense
Training Development
Tax and Licenses
TOTAL 41,036,871 41,349,871
313,000
41,349,871 41,349,871
 Dine 'n Go Co.
Pre-Operational Income Statement
As of xxxx

Cash
Purchases
Building and Improvement
Machinery and Equipment
Furniture and Fixtures
Accounts Payable
C. Gonzales, Capital
P. Gonzales, Capital
M. Gonzales Capital
Market Research 20,000
Business Plan 10,000
Product Development 50,000
Salaries Expense 50,000
Transportation expense 3,000
Product Testing 20,000
Utilities Expense 20,000
Advertisement Expense 100,000
Training Development 15,000
Tax and Licenses 25,000
TOTAL 313,000 -
313,000
313,000 313,000