For th

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

a. Insurance Expense 27,200.00

Prepaid Insurance 27,200.00

b. Cleaning Supplies Expense 61,300.00

Cleaning Supplies 61,300.00
c. Depreciation Expense 128,000.00
Accumulated Depreciation - Building 128,000.00
d. Interest Expense 10,000.00
Interest Payable 10,000.00
e. Unearned Cleaning Revenue 4,000.00
Cleaning Revenue 4,000.00
c. Depreciation Expense 128,000.00
Accumulated Depreciation - Building 128,000.00

d. Interest Expense 10,000.00

Interest Payable 10,000.00
e. Unearned Cleaning Revenue 4,000.00
Cleaning Revenue 4,000.00
f. Salaries Expense 16,800.00
Salaries Payable 16,800.00
 Rozalie Balhag Cleaners
Worksheet
For the Month Ended September 30, 2020

Adjustments Adjusted Trial Balance

Debit Credit Debit Credit
117,880.00
264,940.00
27,200.00 6,800.00
61,300.00 12,440.00
180,000.00
1,850,000.00
128,000.00 584,000.00
204,000.00
4,000.00 12,000.00
1,100,000.00
565,600.00
100,000.00
4,000.00 1,580,340.00
16,800.00 1,030,100.00
60,000.00
43,740.00
10,000.00 120,000.00
70,340.00
27,200.00 27,200.00
61,300.00 61,300.00
128,000.00 128,000.00
10,000.00 10,000.00
16,800.00 16,800.00
PHP 247,300.00 PHP 247,300.00 PHP 4,072,740.00 PHP 4,072,740.00

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

b. Cleaning Supplies Expense 61,300.00

Cleaning Supplies 61,300.00

c. Depreciation Expense 128,000.00

Accumulated Depreciation - Building 128,000.00

d. Interest Expense 10,000.00

Interest Payable
10,000.00
e. Unearned Cleaning Revenue 4,000.00
Cleaning Revenue 4,000.00

f. Salaries Expense 16,800.00

Salaries Payable 16,800.00