trail balance

December 30 2021
Particulars Dr Cr
capital $ 94,342.00
sales $ 69,039.00
purchases $ 41,175.00
carriage $ 2,572.00

drawings $ 3,900.00
rent $ 3,311.00
wages $ 15,375.00

bad debt $ 65.00

debtors $ 6,060.00
creditors $ 3,235.00

stocks $ 5,963.00
Cash at bank $ 589.00
depreciation $ 9,500.00
equipment $ 29,000.00

$ 142,063.00 $ 142,063.00

balance sheet as of September 30,2

 G.Still
income statement for the year ended September 30 2019
Details $ $ $
Sales 380400
less return inwards -1540
Net sales 378860
less cost of goods sold:

Stock 41600
Purchases 188430
less return outwards -3410 185020

carriage inward 3700

cost of goods available for sale 230320
Less closing stock -44780

Cost of goods sold 185540

Gross Profit 193320
less expense
carriage outward 21000
Salaries and wages 61400
warehouse rent 3700
insurance 1356
motor expenses 1910
office expenses 412
lighting and heating expense 894
general expense 245
total expense -72017
net profit 121303

ance sheet as of September 30,2019

Fixed assets
Premisis
fixture and fittings
motor vehicle
total fixed assets
current assets
debtors
cash at bank
date detail folio dis.all cash bank date details folio
Mar-18 $ $ $ Mar-18
1 bal b/d 620 7142 rent
2 G. Slick 13 247 R.white
2 P. fish 16 304 G.Green
2 t.old 21 399 L.flip
moto
6 f. black 5000 expense
12 J.Pie 2 88 wages
18 A.pony 27 513 cash
B.lane &
18 son 35 665 drawings
18 T. Owen 26 494 W. Peat
21 bank 400 fixtures
commisio balance
31 n 120 c/d
140 1020 14972
1-Apr Bal. b/f 4 10224
dis. Rec cash bank
$ $ $
430
702
18 936
24 1560

40 81
580
400

200
5 155
720

4 10224
87 1020 14972