Dr Equipment A/c Cr

2-Jan-20 Cash A/C $ 50,000 31-Jan-21 Bal c/d $ 120,000

Note ayable A/C $ 70,000

Total $ 120,000 Total $ 120,000

Dr Note Payble Account Cr

2-Jan-20 Loan Interest $ 4,200 2-Jan-20 Equipment A/C $ 70,000

31-Jan-21 Bal c/d $ 65,800

$ 70,000 $ 70,000

Dr Rent Expense A/C Cr

2-Jan-20 Cash A/C $ 59,150 31-Jan-21 Bal c/d $ 59,150

$ 59,150 $ 59,150

Dr Sales A/C Cr

31-Jan-21 Bal c/d $ 278,000 xx-xx-20 Cash $ 86,000

Trade Receivables $ 192,000

$ 278,000 $ 278,000

Dr Trade Payables A/C Cr

31-Jan-21 Bal c/d $ 78,000 xx-xx-20 Cash $ 78,000

 $ 78,000 $ 78,000

Dr Insurance A/C Cr

2-Jan-20 Cash A/C $ 4,800 31-Jan-21 Bal c/d $ 4,800

$ 4,800 $ 4,800

Dr Loan Interest 6% Cr

31-Jan-21 Bal c/d $ 4,200 xx-xx-20 Note Pable $ 4,200

$ 4,200 $ 4,200
Dr Cash A/C

1-Jan-20 Capital $ 300,000 2-Jan-20 Equipment a/c

xx-xx-20 Sales
xx-xx-20 Trade receivables
$ 86,000 2-Jan-20 Insurance A/C
$ 153,000 2-Jan-20 Rent expense
xx-xx-20 Inventory
xx-xx-20 Trade payables
xx-xx-20 Wages and salaries
31-Jan-21 Bal c/d

$ 539,000

Dr Inventory A/C

xx-xx-20 Cash A/C $ 185,000 31-Jan-21 Bal c/d

$ 185,000

Dr Trade Receivables A/C

xx-xx-20 Sales A/C $ 192,000 xx-xx-20 Cash A/C

31-Jan-21 Bal c/d

$ 192,000

Dr Wages and Salaries A/C

xx-xx-20 Cash A/C $ 97,000 31-Jan-21 Bal c/d

Accruaed salaries $ 22,000
 $ 119,000

Dr Accruals A/C

31-Jan-21 Bal c/d $ 22,000 xx-xx-20 Wages and salaries

$ 22,000

Dr Capital Account

31-Jan-21 Bal c/d $ 300,000 1-Jan-20 Cahs A/C

$ 300,000
Cr

$ 50,000
$ 4,800
$ 59,150
$ 185,000
$ 78,000
$ 97,000
$ 65,050

$ 539,000

Cr

$ 185,000

$ 185,000

Cr

$ 153,000
$ 39,000

$ 192,000

Cr

$ 119,000
$ 119,000

Cr

$ 22,000

$ 22,000

Cr

$ 300,000

$ 300,000
 UNB Business
Adjusted Trial Balance
As At 31st January 2021

Details Dr Cr
Capital $ 300,000
Cash $ 65,050
Equipment $ 120,000
Inventory $ 185,000
Note payable $ 65,800
Rent Expense $ 59,150
Sales $ 278,000
Trade receivables $ 39,000
Trade payables $ 78,000
Insurance $ 4,800
Interest of payable $ 4,200
Wages and salaries $ 119,000
Accruals $ 22,000
$ 618,200 $ 721,800
Income $ (24,150)