Stone Arbor Construction

Trial Balance
As of January 1, 2023

DEBIT CREDIT
10000-00 Petty Cash 500.00
10100-00 Cash on hand 3,649.45
10200-00 Regular Checking Account 1,66,998.69
10300-00 Payroll Checking Account 4,831.84
10400-00 Savings Account 8,000.00
11000-00 Accounts Receivable (A/R) 83,494.90
14000-00 Prepaid Expense 14,971.08
14200-00 Notes Receivable-Current 10,000.00
19000-00 Deposits 10,000.00
19200-00 Notes Receivable- Noncurrent 2,150.00
19900-00 Other Noncurrent Assets 2,680.55
15000-00 Furniture and Fixtures 46,115.89
15100-00 Equipment 28,974.11
15200-00 Vehicles 98,755.15
15300-00 Other Depreciable Property 6,118.57
15500-00 Buildings 1,78,511.68
15600-00 Building Improvements 25,900.68
17000-00 Accum. Depreciation-Furniture 53,270.17
17100-00 Accum. Depreciation-Equipment 29,719.31
17200-00 Accum. Depreciation-Vehicles 44,658.32
17300-00 Accum. Depreciation-Other 1,648.44
17500-00 Accum. Depreciation-Buildings 38,064.00
17600-00 Accum. Depreciation-Bldg Imp 3,892.79
20000-00 Accounts Payable 46,069.68
23100-00 Sales Tax Payable 17,740.53
23200-00 Wages Payable 2,325.11
23300-00 401 K Deductions Payable 2,345.85
23400-00 Federal Payroll Taxes Payable 38,940.89
23500-00 FUTA Tax Payable 255.11
23600-00 State Payroll Taxes Payable 6,311.41
23700-00 SUTA Tax Payable 647.24
23800-00 Local Payroll Taxes Payable 118.35
23900-00 Income Taxes Payable 12,405.87
24000-00 Other Taxes Payable 2,491.15
24300-00 Contracts Payable- Current 2,000.00
24700-00 Other Current Liabilities 2,089.20
27000-00 Notes Payable-Noncurrent 4,000.00
39002-00 Beginning Balance Equity 20,409.17
39003-00 Common Stock 5,000.00
39004-00 Paid-in Capital 1,00,000.00
39005-00 Retained Earning 2,56,519.00
40000-00 Sales 2,39,692.00
50100-00 Labor Burden 14,836.92
57000-00 Direct Labor 57,309.00
57200-CA Material Costs - Cabinets 27,668.73
57200-CP Material Costs - Carpentry 471.00
57200-CT Material Costs - Contertops 13,272.41
57200-DW Materials Cost - Drywall 71.82

Accrual Basis Friday, March 31, 2023 05:20 PM GMT+06:00 1/2

 Stone Arbor Construction
Trial Balance
As of January 1, 2023

DEBIT CREDIT
57200-EL Materials Cost - Electrical 1,073.38
57200-FL Materials Cost - Flooring 10,689.80
57200-IN Material Costs - Insulation 272.00
57200-PA Materials Cost - Painting 1,108.33
57200-PL Materials Cost - Plumbing 1,215.38
57300-PL Subcontractors - Plumbing 2,340.00
60000-00 Advertising Expense 1,785.68
61000-00 Auto Expenses 580.79
64000-00 Depreciation Expense 5,250.36
67000-00 Insurance Expense 1,241.36
71000-00 Office Expense 167.28
72000-00 Payroll Tax Exp 12,210.70
73100-00 Printing Offsite Expense 424.36
73500-00 Postage Expense 77.90
74000-00 Rent or Lease Expense 6,560.00
75000-00 Salaries Expense 53,846.16
75500-00 Supplies Expense 293.23
77000-00 Utilities Expense 212.99
77600-00 Applied Labor Burden 14,836.92
TOTAL Tk9,25,041.34 Tk9,25,041.34

Accrual Basis Friday, March 31, 2023 05:20 PM GMT+06:00 2/2