NICKY'S diner

Trial Balance
For the Month Ended October 30, 2012
Account No. Account Titles Debit
ASSETS
111 CASH IN BANK 743,000
112 ACCOUNTS RECEIVABLES 35,000
112-A ALLOWANCE FOR DOUBTFUL ACCOUNTS
113 SUPPLIES 70,000
114 KITCHEN EQUIPMENT 150,000
114-A ACCUMULATED DEPRECIATION - EQUIPMENT
LIABILITIES
221 NOTES PAYABLE
222 ACCOUNTS PAYABLE
223 ACCRUED PAYABLE
OWNER'S EQUITY
331 NICKY, CAPITAL
332 NICKY, DRAWINGS 10,000
333 INCOME SUMMARY
INCOME
441 SALES REVENUE
EXPENSES
551 DOUBTFUL ACCOUNTS EXPENSE 11,000
552 DEPRECIATION EXPENSE 10,000
553 SALARIES EXPENSE 15,000
554 RENT EXPENSE 5,000
555 UTILITIES EXPENSE 12,000
556 SUPPLIES EXPENSE 20,000
557 TAXES AND LICENSES 4,000
558 ADVERTISING EXPENSE 6,000
559 INTEREST EXPENSE 3,000
TOTAL 1,094,000
 Credit

11,000

10,000

100,000
30,000
13,000

850,000

80,000

1,094,000