DJ TRADING & MERCHANDISING CO.

TRIAL BALANCE
August 31, 2017
Cash on Hand
Cash in Bank 1,339,006
Accounts Receivable 117,700
Merchandise Inventory 359,600
Supplies on Hand 16,500
Vat Input Tax 200,644
Rentals deposits 40,000
Furniture & Fixture 45,780
Delivery Equipment 250,000
Office Equipment 65,600
Accumulated Depreciation 36,180
Accounts Payable 1,262,500
VAT Payable 148,650
Wages Payable
Loans Payable 80,000
De Vera Capital 1,041,800
De Vera Drawings 30,000
Sales 1,615,000
Sales return 20,000
Sales Discount 15,000
Purchases 1,600,000
Purchases Return 30,000
Purchases Discount 20,000
Freight out 12,500
Freight In 12,000
Advertising Expense 24,000
Interest Expense 1,000
Salaries Expense 40,000
Gasoline expense 27,200
Rent Expense 17,600
4,234,130 4,234,130