Professional Documents
Culture Documents
Trial Balance
Account Titles Debit Credit
Cash 117,880.00
Account Receivable 264,940.00
Prepaid Insurance 34,000.00 a
Cleaning Supplies 73,740.00 b
Land 180,000.00
Building 1,850,000.00
Accumulated Depreciation - Building 456,000.00 c
Accounts Payable 204,000.00
Unearned Cleaning Revenue 16,000.00 e
Mortgage Payable 1,100,000.00
Balhag, Capital 565,600.00
Balhag, Withdrawals 100,000.00
Cleaning Revenues 1,576,340.00 e
Salaries Expense 1,013,300.00 f
Cleaning Equipment Rental Expense 60,000.00
Delivery Truck Expense 43,740.00
Interest Expense 110,000.00 d
Other Expense 70,340.00
Insurance Expense a
Cleaning Supplies Expense b
Depreciation Expense c
Interest Payable d
Salaries Payable f
PHP 3,917,940.00 PHP 3,917,940.00
Profit
Adjusting Entries
Entries
00.00
00.00
Income Statement Balance Sheet
Debit Credit Debit Credit
117,880.00
264,940.00
6,800.00
12,440.00
180,000.00
1,850,000.00
584,000.00
204,000.00
12,000.00
1,100,000.00
565,600.00
100,000.00
1,580,340.00
1,030,100.00
60,000.00
43,740.00
120,000.00
70,340.00
27,200.00
61,300.00
128,000.00
10,000.00
16,800.00
1,540,680.00 1,580,340.00 2,532,060.00 2,492,400.00
39,660.00 39,660.00
PHP 1,580,340.00 PHP 1,580,340.00 PHP 2,532,060.00 PHP 2,532,060.00
PASAHOL, Angelica G
BSA-1A
a. Insurance Expense 27,200.00
Prepaid Insurance 27,200.00