Post –Closing Trial Balance

M Enterprises
Trial Balance
December 31, 2020
Cash ₽ 1,500,000
Notes Receivable 500,000
Accounts Receivable 800,000
Allowance for Doubtful Accounts ₽ 75,000
Accrued Interest Income 10,000
Merchandise Inventory, Ending 300,000
Office Supplies 25,000
Sales Supplies 50,000
Prepaid Advertising 120,000
Delivery Truck 1,000,000
Accumulated Depreciation –Delivery Truck 200,000
Land 2,500,000
Office Building 1,500,000
Accumulated Depreciation –Office Building 300,000
Sales Building 3,000,000
Accumulated Depreciation –Sales Building 600,000
 M Enterprises
Trial Balance
December 31, 2020
Office Equipment ₽ 400,000
Accumulated Depreciation –Office Equipment ₽ 80,000
Store Equipment 1,500,000
Accumulated Depreciation –Store Equipment 300,000
Office Furniture 300,000
Accumulated Depreciation –Office Furniture 60,000
Store Furniture 600,000
Accumulated Depreciation –Store Furniture 120,000
Notes Payable 200,000
Accounts Payable 800,000
Accrued Interest Expense 15,000
Accrued Office Salaries & Wages 50,000
Mortgage Payable 500,000
Ending M, Capital 10,805,000
₽ 14,105,000 ₽ 14,105,000