a.

)
WEIGH LOSS
TRIAL BALANCE
As of January 1, 2018

Particulars Debit

Cash ₱ 57,650.00
Accounts Receivable 62,600.00
Furniture and Fixtures 70,700.00
Slimming Equipment 67,500.00
Accumulated Depreciation - Furniture and Fixtures
Accoumulated Depreciation - Slimming Equipment
Accounts Payable
Notes Payable
Dominguez, Capital
Dominguez, Personal Drawings 8,450.00
Treatment Fees Earned
Rent Expense 93,680.00
Utilities Expense 88,000.00
Salaries Expense 33,800.00
Medical Consultant Fees Expense 19,240.00
Depreciation Expense 18,000.00
Miscellaneous Expense 15,400.00
Supplies Expense 2,400.00
Total ₱ 537,420.00

b.) It is known that the prepared trial balance above does not have a proper header as well as the correct
sequence of the accounts based on their respective account numbers. This error can't be seen even if the
total amount is balance.
 Credit

₱ 10,000.00
8,000.00
17,250.00
15,900.00
349,620.00

136,650.00

₱ 537,420.00

1
as well as the correct
t be seen even if the