SURE R

WO
For the four-months Per

Trial Balance

Accounts Debit Credit

Cash 900.00
Acoounts Receivable - M. Soriano 1,200.00
Repair Supplies 1,500.00
Furniture and Fixtures 6,500.00
Repair Tools 1,200.00
Service Truck 20,000.00
Notes Payable - Cruz Furniture 3,250.00
G. Alajar, capital 25,200.00
G. Alajar, drawing 750.00
Service Income 5,900.00
Advertising Expense 250.00
Salaries Expense 900.00
Utility Expense 150.00
Rent Expense 1,000.00

34,350.00 34,350.00

Repair Supplies Used

Depreciation Expense - Repair Tools
Accumulated Depreciation - Repair Tools
Depreciation Expense - Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Depreciation Expense - Service Truck
Accumulated Depreciation - Service Truck

Interest Expense
Accrued Interest Expense
Unearned Service Income
Accrued Salaries Expense
Accrued Rent Expense
Prepaid Advertising

Net Loss
 SURE REPAIR SHOP
WORKSHEET
For the four-months Period Ended December 30, 2020

Adjustments Entry Adjusted Trial Balance Income Statement

Debit Credit Debit Credit Debit

900.00
1,200.00
(1) 650.00 850.00
6,500.00
1,200.00
20,000.00
3,250.00
25,200.00
750.00
(5) 900 5,000.00
(7) 50 200.00 200.00
(6a) 250 1,150.00 1,150.00
150.00 150.00
(6b) 500 1,500.00 1,500.00

(1) 650.00 650.00 650.00

(2) 120.00 120.00 120.00
(2) 120.00 120.00
(3a) 433.00 433.00 433.00
(3a) 433.00 433.00
(3b) 667.00 667.00 667.00
(3b) 667.00 667.00

(4) 325.00 325.00 325.00

(4) 325.00 325.00
(5) 900.00 900.00
(6a) 250.00 250.00
(6b) 500.00 500.00
(7) 50.00 50.00

3,895.00 3,895.00 36,645.00 36,645.00 5,195.00

3,895.00 3,895.00 3,645.00 3,645.00 5,195.00

Income Statement Balace Sheet

Credit Debit Credit

900.00
1,200.00
850.00
6,500.00
1,200.00
20,000.00
3,250.00
25,200.00
750.00
5,000.00

120.00

433.00

667.00

325.00
900.00
250.00
500.00
50.00

5,000.00 31,450.00 31,645.00

195.00 195.00

5,195.00 31,645.00
 MC - ROG
WO
For the month Peri

Trial Balance

Accounts Debit Credit

Cash 150,000.00
Accounts Receivable 46,000.00
Mc-Roger, capital 56,000.00
Service Income 150,000.00
Rent Expense 10,000.00

206,000.00 206,000.00

Unearned Service Income

Utilities Expense
Accrued Utilities Expense
Salaries Expense
Accrued Salaries Expense

Net Income
 MC - ROGER REPAIR SHOP
WORKSHEET
For the month Period ended March 31,2014

Adjustments Entry Adjusted Trial Balance Income Statement

Debit Credit Debit Credit Debit

150,000.00
46,000.00
56,000.00
(1) 56,000.00 94,000.00
10,000.00 10,000.00

(1) 56,000.00 56,000.00

(2) 1,500.00 1,500.00 1,500.00
(2) 1,500.00 1,500.00
(3) 12,000.00 12,000.00 12,000.00
(3) 12,000.00 12,000.00

69,500.00 69,500.00 219,500.00 219,500.00 23,500.00

70,500.00

94,000.00
Income Statement Balace Sheet

Credit Debit Credit

150,000.00
46,000.00
56,000.00
94,000.00

56,000.00

1,500.00

12,000.00

94,000.00 196,000.00 125,500.00

70,500.00

94,000.00 196,000.00
 REGAL SALE
WORK
For the Period Ended
Unasdjusted Trial Balance
Accounts Debit Credit
Cash 50,575
Accounts Receivable 18,500
Allowance for Bad Debts 1,200
Merchandise Inventory, beginning 27,250
Unused Supplies 750
Furniture and Fixtures 27,000
Accumulated Depreciation - Furniture and Fixture 2,700
Office Equipment 15,000
Accumulated Depreciation - Office Equipment 1,900
Accounts Payable 5,850
Notes Payable 20,000
Withholding Taxes Payable 1,350
SSS and Medicare Premium Payable 320
Regal, Capital 117,010
Regal, Drawings 1,000
Sales 120,500
Sales Returns and Allowances 2,500
Sales Discount 1,500
Purchases 75,145
Freight - In 1,890
Purchase Returns and Allowances 475
Purchase Discount 305
Freight - Out 2,900
Salaries Expense 17,500
Advertising Expense 3,000
Utilities Expense 6,600
Rent Expense 22,000
Rent Income 1,500

273,110 273,110

Bad Debts Expense

Supplies Expense
Depreciation Expense - Furniture and Fixtures
Depreciation Expense - Office Equipment
Interest Expense
Accrued Interest Exepnse
Accrued Salaries Exepnse
Prepaid Advertising
Accrued Rent Expense
Merchandise Inventory, end
Income and Expense Summary
Net Loss
 REGAL SALES COMPANY
WORKSHEET
For the Period Ended December 31, 1996
Adjustments Adjusted Trial Balance Income Statement
Debit Credit Debit Credit Debit
50,575
18,500
(1) 650 1,850
27,250 27,250
(2) 500 250
27,000
(3) 2,700 5,400
15,000
(4) 2,400 4,300
5,850
20,000
1,350
320
117,010
1,000
120,500
2,500 2,500
1,500 1,500
75,145 75,145
1,890 1,890
475
305
2,900 2,900
(6) 2,500 20,000 20,000
(7) 500 2,500 2,500
6,600 6,600
(8) 2,000 24,000 24,000
1,500

(1) 650 650 650

(2) 500 500 500
(3) 2,700 2,700 2,700
(4) 2,400 2,400 2,400
(5) 70 70 70
(5) 70 70
(6) 2,500 2,500
(7) 500 500
(8) 2,000 2,000
(9) 47,755 47,755
(9) 47,755 47,755
59,075 59,075 331,185 331,185 170,605

59,075 59,075 331,185 331,185 170,605

Income Statement Balance Sheet
Credit Debit Credit
50,575
18,500
1,850

250
27,000
5,400
15,000
4,300
5,850
20,000
1,350
320
117,010
1,000
120,500

475
305

1,500

70
2,500
500
2,000
47,755
47,755
170,535 160,580 160,650

70 70

170,605 160,650 160,650

 LUZVIMI
WO
For the Period En
Unadjusted Trial Balance
Accounts Debit Credit
Cash 280,000
Accounts Receivable 700,000
Allowance for Bad Debts 25,000
Merchandise Inventory, January 1 50,000
Office Equipment 100,000
Accumulated Depreciation - Office Equipment 20,000
Accounts Payable 100,000
Notes Payable 60,000
Luzvimin, capital 1,035,000
Sales 800,000
Sales Return and Allowances 25,000
Sales Discount 15,000
Purchases 500,000
Freight - In 40,000
Purchase Discount 30,000
Salary Expense 300,000
Rent Expense 50,000
Supplies Expense 10,000

2,070,000 2,070,000

Merchandise Inventory, end

Income and Expense Summary
Depreciation Expense
Interest Exepense
Accrued Interest Expense

Net Loss
 LUZVIMIN SUPERSTORE
WORKSHEET
For the Period Ended December 31,2015
Adjusted Entries Adjusted Trial Balance Income Statement
Debit Credit Debit Credit Debit
280,000
700,000
25,000
50,000 50,000
100,000
10,000 30,000
100,000
60,000
1,035,000
800,000
25,000 25,000
15,000 15,000
500,000 500,000
40,000 40,000
30,000
300,000 300,000
50,000 50,000
10,000 10,000

50,000 50,000
50,000 50,000
10,000 10,000 10,000
1,500 1,500 1,500
1,500 1,500

61,500 61,500 2,131,500 2,131,500 1,001,500

1,001,500
Income Statement Balance Sheet
Credit Debit Credit
280,000
700,000.00
25,000

100,000
30,000
100,000
60,000
1,035,000
800,000

30,000

50,000
50,000

1,500

880,000 1,130,000 1,251,500

121,500 121,500

1,001,500 1,251,500 1,251,500