Points

Cash
6.1 150,000 7,500 6.2
6.4 10,500 26,000 6.3
6.8 7,000 27,500 6.6
6.11 10,250 9,500 6.7
6.13 6,000 32,500 6.10
4,000 6.14
2,250 6.15
2,500 6.16
10,000 6.17
183,750 121,750
62,000

40 7 10

Income
Consulting Revenues
10,500 6.4
12,750 6.5
10,250 6.11
11,500 6.12
45,000

12 5
52
 Evelyn

Assets
Accounts Receivable Offce Furniture
6.5 12,750 7,000 6.8 6.3 26,000
6.12 11,500 6,000 6.13 6.9 8,000
24,250 13,000 34,000
11,250

4 3 3

Salaries Expense Rent Expense

6.10 32,500 6.2 7,500
32,500 7,500

2 2
 Evelyn Tria, Systems Consultant

Offce Furniture Office Equipment

6.6 55,000
6.7 39,500
94,500

Expenses
Rent Expense Utilities Expense
6.15 2,250
6.16 2,500
4,750

3
 Liability
Accounts Payable Tria, Capital
6.14 4,000 27,500 6.6
30,000 6.7
8,000 6.9
4,000 65,500
61,500

1 5

Miscellaneous Expense
 Owner's Equity
Tria, Capital Tria, Withdrawals
150,000 6.1 6.17 10,000
150,000 10,000

2 2
 Evelyn Tria Systems Consultant
Trial Balance
June 30, 2010

Cash P 62,000
Accounts Receivable 11,250
Office Furniture 34,000
Office Equipment 94,500
Accounts Payable P
Tria, Capial
Tria, Withdrawals 10,000
Consulting Revenues
Salaries Expene 32,500
Rent Expense 7,500
Utilities Expense 4,750
P 256,500 P
nt

61,500
150,000

45,000

256,500