NAME SCORE

JAGIYA KPOP TV MERCHANDISE

TRIAL BALANCE
OCTOBER 31, 2021

Account No. Account Title Debit Credit

10 Cash 1,103,816
11 Accounts Receivable 505,025
21 Furniture & Fixtures 58,400
30 Accounts Payable 623,575
50 Jagiya, Capital 1,356,443
51 Jagiya, Drawing 173,335
60 Sales 874,350
61 Sales Discount 3,000
62 Sales jReturns and 100,400
Allowances
71 Purchases 537,690
72 Freight In 3,800
73 Purchase Discount 568
74 Purchase Returns and 23,560
Allowances
75 Salaries Expense 85,400
76 Utilities Expense 78,500
77 Advertising Expense 105,300
78 Freight Out 56,500
79 Office Supplies Expense 67,330

TOTAL 2,878,496 2,878,496