YELLOW & GO CO

TRIAL BALANCE
31 JUL 2022

ACCOUNT REF DR CR

CASH 110 325,000,000

ACCOUNT RECEIVABLE 111 228,125,000
SUPPLIES 112 1,012,500,000
PREPAID INSURANCE 113 103,125,000
LAND 120 468,750,000
BUILDING 121 1,112,500,000
ACC.DEPRE - BUILDING 121.1 112,500,000
VEHICLE 122 687,500,000
ACC DEPRE - VEHICLE 122.1 150,000,000
ACCOUNT PAYABLE 210 225,000,000
UNEARNED SERV REVENUE 211 22,500,000
SALARIES PAYABLE 212 168,750,000
INTEREST PAYABLE 214 4,250,000
BANK LOAN 220 637,500,000
SHARE CAPITAL - ORDINARY 310 1,125,000,000
RETAINED EARNINGS 320 1,492,000,000

3,937,500,000 3,937,500,000
-
8% X 637.500.000X 1/12
YELLOW & GO CO
GENERAL JOURNAL
AGUST 2022
DATE ACCOUNT REF DR
8/1/2022 CASH 110 187,500,000
SHARE CAPITAL ORDINARY 310

8/4/2022 SALARIES PAYABLE 212 168,750,000

INTEREST PAYABLE 214 4,250,000
CASH 110

8/5/2022 SUPPLIES 112 65,625,000

CASH 110
ACCOUNT PAYABLE 210

8/6/2022 PREPAID ADVERTISING 114 225,000,000

CASH 110

8/7/2022 CASH 111 33,750,000

UNEARNED SERV REVENUE 211 22,500,000
SERVICE REVENUE 410

8/10/2022 EQUIPMENT 123 77,500,000

ACCOUNT PAYABLE 210

8/11/2022 CASH 110 57,500,000

UNEARNED SERV REVENUE 211

8/15/2022 ACCOUNT PAYABLE 210 45,937,500

CASH 110

8/16/2022 NO ENTRY

8/18/2022 ACCOUNT PAYABLE 210 31,000,000

CASH 110

8/25/2022 UNEARNED SERV REVENUE 211 57,500,000

CASH 110 172,500,000
SERVICE REVENUE 410

8/27/2022 CASH 110 56,250,000

SERVICE REVENUE 410

8/28/2022 ACCOUNT PAYABLE 210 46,500,000

CASH 110

8/29/2022 MACHINE 124 25,000,000

 CASH 110

8/31/2022 DIVIDEND 330 10,000,000

CASH 110

1,287,062,500
CR

187,500,000

173,000,000

19,687,500
45,937,500

225,000,000

56,250,000

77,500,000

57,500,000

45,937,500

31,000,000

230,000,000

56,250,000

46,500,000
 25,000,000

10,000,000

1,287,062,500
GENERAL LEDGER

ACCOUNT : CASH NO.ACC :

DATE DESCRIPTION REF DR CR

8/1/2022 BEGINNING BALANCE
8/1/2022 SHARE CAPITAL ORDINARY 187,500,000
8/4/2022 SALARIES PAYABLE & INTEREST PAYABLE 173,000,000
8/5/2022 SUPPLIES 19,687,500
8/6/2022 PREPAID ADVERTISING 225,000,000

ACCOUNT : ACCOUNT PAYABLE NO.ACC :

DATE DESCRIPTION REF DR CR

8/1/2022 BEGINNING BALANCE
8/5/2022 SUPPLIES 45,937,500
8/10/2022 EQUIPMENT 77,500,000
8/15/2022 CASH 45,937,500
 110

BALANCE
325,000,000 NOTE : REF TDK USAH DIISI
512,500,000
339,500,000
319,812,500
94,812,500

210

BALANCE
225,000,000
270,937,500
348,437,500
302,500,000
302,500,000
302,500,000