LEPTOWS MERCHANDISING

WORKSHEET
FOR THE YEAR ENDED DECEMBER 31, 2016
TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
debit credit debit credit debit credit debit credit debit credit
Cash 56,030.00
Accounts Receivable 110,400.00
Allowance for Bad Debts 9,384.00
Office Supplies 9,300.00
Store Supplies 8,231.00
Merchandise Inventory, beg 98,500.00
Prepaid Insurance 6,083.00
Prepaid Rent 25,200.00
Office Equipment 142,300.00
Accumulated Depreciation - Office Equipment 13,730.00
Store Equipment 204,100.00
Accumulated Depreciation - Store Equipment 40,820.00
Accounts Payable 32,100.00
Notes Payable 250,000.00
Salaries Payable
Utilities Payable
Interest Payable
Baha, Capital 167,475.00
Baha, Drawing 7,500.00
Purchases 155,240.00
Freight-In 23,286.00
Purchases Returns & Allowances 2,300.00
Purchase Discount 5,434.00
Sales 451,530.00
Sales Returns and Allowances 4,063.00
Sales Discount 8,540.00
Store Supplies Expense
Office Supplies Expense
Store Salaries Expense 53,000.00
Office Salaries Expense 61,000.00
Rent Expense - Store
Depreciation Expense - office
Depreciation Expense - Store
Utilities Expense - Office
Bad debts Expese
Insurance Expense
Interest Expense
972,773.00 972,773.00