Date Particulars Debit Credit

Dec. 31 Pre-Payment of Insurance Premium for one year 9,500

Cash 9,500
Dec. 31 Salaries Expense 300,000
Cash 300,000
Dec. 31 Supplies Account 10,880
Inventory 10,880
Dec. 31 Cash 11,000
Sales 11,000

Dec. 31 Equipment 588,000

Cash 588,000

Dec. 31 Depreciation Expense Account 16,000

Accumulated Depreciation Account 16,000
 Trial Balance
Account No. Account Titles
110 Cash 126,000
120 Accounts Receivable 645,000
130 Prepaid Rent 720,000
140 Office Supplies 90,000
150 Furniture 63,000
155 Accumulated Depreciation 435,000
210 Notes Payables 1,800,000
220 Accounts Payable 285,000
230 Salaries Payable 105,000
240 Interest Payable
310 Rialubin, Capital 1,680,000
320 Rialubin, Withdrawals 1,200,000
410 Travel Revenues 5,133,000
510 Salaries Expense 3,876,000
520 Rent Expense 360,000
530 Office Supplies Expense
540 Depreciation Expense 75,000
550 Interest Expense
560 Miscellaneous Expense 93,000
Totals 6,813,000 9,873,000
Date Accounts Debit Credit
Nov. 1 2021 Prepaid Rent 360,000
Cash 360,000

Dec. 31, 2021 Office Supplies 27,000

Cash 27,000

2021 Depreciation Expense 75,000

Accumulated Depreciation 75,000

Dec. 31, 2021 Salaries Payable 105,000

Salaries Expense 105,000

Oct. 1, 2021 Notes Payable 900,000

Interest Payable 216,000