Trial Balance

Account title
DR

Cash P 600,000.00
Accounts Receivable 245,000.00
Notes Receivable 325,000.00
Allowance for Uncollectivble Accounts P
Prepaid Insurance 120,000.00
Office Supplies 20,000.00
Office Equipments 75,000.00
Accumulated Depreciation - Office Equipment
Service Vehicle 420,000.00
Accumulated Depreciation - Service Vehicle
Accounts Payable
Notes Payable
Unearned Sercive Revenue
Balbon, Capital
Balbon, Drawing 45,000.00
Service Revenue
Salaries Expense 188,300.00
Rent Expense 180,000.00
Utilities Expense 35,000.00
Repaires and Maintenance Expense 21,200.00
Representation Expense 17,500.00
Totals P 2,292,000.00 P

Supplies Expense
Insurance Expense
Depreciation Expemse - Equipment
Depreciation Expense - Building
Accumulated Depreciation - Building
Utilities Payable
Interest Expense
Interest Payable
Salaries Payable
Bad Debts Expense
Totals
Trial Balance Adjustments Adjusted Trial Balance

CR DR CR DR CR

P 600,000.00
245,000.00
325,000.00
7,500.00 4,000.00 P 11,500.00
P 15,000.00 105,000.00
5,000.00 15,000.00
75,000.00
26,250.00 25,000.00 51,250.00
420,000.00
- -
112,500.00 112,500.00
375,000.00 375,000.00
200,000.00 P 70,000.00 130,000.00
850,750.00 850,750.00
45,000.00
720,000.00 70,000.00 790,000.00
18,000.00 206,300.00 P
180,000.00
10,000.00 45,000.00
21,200.00
17,500.00
2,292,000.00

5,000.00 5,000.00
15,000.00 15,000.00
25,000.00 25,000.00
80,000.00 80,000.00
80,000.00 80,000.00
10,000.00 10,000.00
3,000.00 3,000.00
3,000.00 3,000.00
18,000.00 18,000.00
4,000.00 4,000.00
P 230,000.00 P 230,000.00 P 2,432,000.00 2,432,000.00 P
P
P
 Income Statement Balance Sheet

DR CR DR

600,000.00
245,000.00
325,000.00

105,000.00
15,000.00
75,000.00

420,000.00

45,000.00
P 790,000.00
206,300.00
180,000.00
45,000.00
21,200.00
17,500.00

5,000.00
15,000.00
29,000.00
80,000.00

3,000.00

602,000.00 P 720,000.00 P 1,830,000.00 P

118,000.00 P
720,000.00 P
Balance Sheet

CR

11,500.00

51,250.00

80,000.00
112,500.00
375,000.00
130,000.00
850,750.00

10,000.00

3,000.00
18,000.00

1,642,000.00
188,000.00
1,830,000.00