Cash Accounts Receivable

f 218,000.00 a 1,200,000.00 j 12,600.00

o b 90,000.00 k 72,500.00
s 84,000.00 c 84,000.00 o
t 50,000.00 d 40,000.00 p 86,700.00
e 26,400.00
352,000.00 g 12,000.00 171,800.00
h 200,000.00
l 50,000.00
m 200.00
n 13,200.00
q 7,000.00
r 18,900.00 Prepaid Insurance
u 23,000.00 b 90,000.00
v 8,000.00
w 15,300.00

Shop Supplies
e 30,000.00
r 18,900.00
u 23,000.00

71,900.00

Computer Equipment Furniture and Fixtures

a 400,000.00 c 280,000.00

Notes Payable Mortgage Payable

n 13,200.00 e 3,600.00 a

9,600.00
 Niko Sera, Capital Cafe Service Revenues
a 1,200,000.00 i 98,000.00 f
h 200,000.00 k
p
1,400,000.00 s

Repair Expense Gasoline and Oil

d 40,000.00 j

Utilities Expense Taxes and Licenses

m 200.00 w
v 8,000.00

8,200.00
Accounts Receivable Notes Receivable
i 98,000.00

Prepaid Insurance Service Vehicle

a 500,000.00 g 12,000.00

488,000.00
-

urniture and Fixtures Accounts Payable

c 196,000.00

Mortgage Payable Niko Sera, Withdrawals

220,000.00 t 50,000.00
afe Service Revenues Rent Expense
218,000.00
72,500.00
86,700.00
84,000.00

461,200.00

Gasoline and Oil Salaries Expense

12,600.00 l 50,000.00
q 7,000.00

57,000.00

Taxes and Licenses Miscellaneous Expense

15,300.00
 Sera Internet Cafe
Trial Balance
As of December 31, 2021

Account Titles Debit Credit

Cash
Accounts Receivable 171,800.00
Notes Receivable 98,000.00
Shop Supplies 71,900.00
Prepaid Insurance 90,000.00
Service Vehicle 488,000.00
Computer Equipment 400,000.00
Furnitures and Fixtures 280,000.00
Accounts Payable 196,000.00
Notes Payable 9,600.00
Mortgage Payable 220,000.00
Niko Sera, Withdrawals 50,000.00
Niko Sera, Capital 1,400,000.00
Cafe Service Revenues 461,200.00
Repair Expense 40,000.00
Gasoline and Oil 12,600.00