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Posted on Jul 19, 2024

2:50 PM 12/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2019 10300 Savings 10100 Checking 10400 - Petty Cash 11000 -

2:50 PM 12/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2019 10300 Savings 10100 Checking 10400 - Petty Cash 11000 - Accounts Receivable 12000 Undeposited Funds 12100 - Inventory Asset 12800 Employee Advances 13100. Pre-paid Insurance 13400. Retainage Receivable 1600 scooter 15000 Furniture and Equipment 15100 Vehicles 15200 - Buildings and improvements 15300 Construction Equipment 16900. Land 17000 Accumulated Depreciation 18700 - Security Deposits 20000 - Accounts Payable 20500 QuickBooks Credit Card 20600 Calou Credit Card 24000 - Payroll Liabilities:24010 - Federal Withholding 24000. Payroll Liabilities:24020 - FICA Payable 24000 Payroll Liabilities:24030 AEIC Payable 24000. Payroll Liabilities:24040FUTA Payable 24000. Payroll Liabilities:24050 State Withholding 24000 Payroll Liabilities:24060. SUTA Payable 24000. Payroll Liabilities:24070 - State Disability Payable 24000 Payroll Liabilities:24080 Worker's Compensation 24000 Payroll Liabilities:24100 - Emp. Health Ins Payable 25500. Sales Tax Payable 2500. Scooter Loan 23000 - Loan - Vehicles (Van) 23100 Loan - Vehicles (Utility Truck) 23200 Loan - Vehicles (Pickup Truck) 28100. Loan. Construction Equipment 28200. Loan - Furniture Office Equip 28700 - Note Payable. Bank of Anycity 28900 - Mortgage - Office Building 30100 - Capital Stock 32000. Retained Earnings 40100 Construction Income 40100 Construction Income:40110. Design Income 40100 - Construction Income:40130. Labor Income 40100 - Construction Income:40140 - Materials Income Dec 31, 19 Debit Credit 17.610.19 35,06848 755 05 92.707.00 2.440.00 30.683.30 832.00 4.050 00 3.703.02 4,000.00 34.326.00 78 936 91 325.000.00 15,300.00 90.00000 110,344 50 1.720.00 15.536 30 150,094 20 382.62 1,354 00 2.118.82 0.00 100.00 299.19 110.00 48.13 1 214 31 150.00 957.63 4,000.00 10,50147 19.936 91 22.541.00 13.911,32 21.000.00 2593 21 296,28300 39.273.75 61,756 75 0.00 38.729.25 208.225.42 119.92067 M 9119 crual Basis Rock Castle Construction Trial Balance As of December 31, 2019 Dec 31, 19 Debit Credit 82.710.35 48.35 1.223.75 896.05 14.766.19 1,850.00 99,435.90 700.00 63.217.85 797.10 201.81 44.95 1.588.70 2,850.24 2,406.00 300.00 125.00 582 06 40100 Construction Income:40150 Subcontracted Labor Income 40100 Construction Income:40199 - Less Discounts given 40500 - Reimbursement Income:40520 . Permit Reimbursement Income 40500 - Reimbursement Income:40530 Reimbursed Freight & Delivery 50100 Cost of Goods Sold 54000 - Job Expenses:54200 - Equipment Rental 54000. Job Expenses:54300. Job Materials 54000. Job Expenses:54400. Permits and Licenses 54000. Job Expenses: 54500 Subcontractors 54000 - Job Expenses:54520. Freight & Delivery 54000. Job Expenses:54599. Less Discounts Taken food 60100. Automobile:60110 - Fuel 60100. Automobile:60120 . Insurance 60100 - Automobile:60130. Repairs and Maintenance 60300 - Bad debt 60600. Bank Service Charges 62100 - Insurance:62110 Disability Insurance 62100 - Insurance:62120 Liability Insurance 62100 . Insurance:62130 - Work Comp 62400. Interest Expense:62420 - Loan Interest 62700. Payroll Expenses:62710 Gross Wages 62700. Payroll Expenses:62720. Payroll Taxes 62700. Payroll Expenses:62730 - FUTA Expense 62700 - Payroll Expenses:62740 SUTA Expense 63100. Postage 63600. Professional Fees:63610 - Accounting 64200. Repairs:64210 - Building Repairs 64200. Repairs:64220 . Computer Repairs 64200 - Repairs:64230 - Equipment Repairs 64800. Tools and Machinery 65100 - Utilities:65110 - Gas and Electric 65100 - Utilities:65120. Telephone 65100 - Utilities:65130 - Water 70100. Other Income 70200. Interest Income TOTAL 5,885.96 13,657.07 151,995 65 110.400.10 8.445.61 268.00 1,233.50 104,20 250.00 175.00 0.00 1,350.00 2.820.68 1.164 16 841.15 264.00 146.80 229.16 1,225,000.48 1,225,000.48 2:54 PM 12/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2018 Dec 31, 18 Debit Credit 15,881 03 36,810.16 500.00 21.249.39 18,25208 1275704 770.00 4.3.02 1.796 72 22,825.00 78 936 91 325,000.00 15,300.00 90 000.00 110.344.60 1,720.00 13,100.00 000 530 00 0 0 0.00 10300 Savings 10100 - Checking 10400 - Petty Cash 11000 - Accounts Receivable 12000 Undeposited Funds 12100. Inventory Asset 12800. Employee Advances 13100 - Pre-paid Insurance 13400 - Retainage Receivable 15000. Furniture and Equipment 15100 - Vehicles 15200 - Buildings and improvements 15300 Construction Equipment 16900 - Land 17000 - Accumulated Depreciation 18700 - Security Deposits 20000 - Accounts Payable 20500 QuickBooks Credit Card 20600 - Caloll Credit Card 24000 Payroll Liabilities: 24010. Federal Withholding 24000. Payroll Liabilities:24020 FICA Payable 24000. Payroll Liabilities:24040FUTA Payable 24000 Payroll Liabilities:24050. State Withholding 24000. Payroll Liabilities:24060. SUTA Payable 24000 : Payroll Liabilities:24070 - State Disability Payable 24000. Payroll Liabilities:24080 - Worker's Compensation 25500 Sales Tax Payable 23000 Loan. Vehicles (Van) 23100 - Loan. Vehicles (Utility Truck) 23200 Loan - Vehicles (Pickup Truck) 28100 Loan. Construction Equipment 28200 Loan - Furniture Office Equip 28700 Note Payable - Bank of Anycity 28900 Mortgage - Office Building 30100 - Capital Stock 32000. Retained Earnings 40100. Construction Income:40110 Design Income 40100 Construction Income:40130. Labor Income 40100 - Construction Income:40140. Materials Income 40100 - Construction Income:40150 Subcontracted Labor Income 40500. Reimbursement Income:40520 . Permit Reimbursement Income 50100 Cost of Goods Sold 54000. Job Expenses: 54300 Job Materials 54000. Job Expenses:54400 - Permits and Licenses 0.00 0.00 0.00 000 0 00 72.18 16.290.52 19.936 91 22.541.00 14,343.11 21.000.00 31,18052 296,263.00 39.273.75 36.213.97 3.400.00 16,335.00 36,023.77 112.606 50 835.00 5,620.95 12 171.60 225.00 2:54 PM 12/15/19 Rock Castle Construction Trial Balance As of December 31, 2018 Accrual Basis Dec 31, 18 Debit Credit 53,350.00 1.715.00 2,850.24 2.550.00 150.00 44,435.91 54000 Job Expenses:54500. Subcontractors 60100. Automobile:60110 . Fuel 60100 . Automobile:60120 . Insurance 60100 . Automobile:60130 - Repairs and Maintenance 60600. Bank Service Charges 60900 Depreciation Expense 62100. Insurance:62110 Disability Insurance 62100 . Insurance:62120. Liability Insurance 62100 - Insurance:62130. Work Comp 62400. Interest Expense:62420 Loan Interest 63600. Professional Fees:63610. Accounting 64200. Repairs:64220. Computer Repairs 64200. Repairs:64230. Equipment Repairs 64800 Tools and Machinery 65100 Utilities:65110 Gas and Electric 65100. Utilities:65120. Telephone 65100 Utilities:65130. Water 70200. Interest Income TOTAL 600.00 5.092.98 3,300.00 4,705.48 250.00 714.00 1.800.00 1,457.91 1.841.43 880.00 288.00 281.03 790.750.86 790.750.86 2:50 PM 12/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2019 10300 Savings 10100 Checking 10400 - Petty Cash 11000 - Accounts Receivable 12000 Undeposited Funds 12100 - Inventory Asset 12800 Employee Advances 13100. Pre-paid Insurance 13400. Retainage Receivable 1600 scooter 15000 Furniture and Equipment 15100 Vehicles 15200 - Buildings and improvements 15300 Construction Equipment 16900. Land 17000 Accumulated Depreciation 18700 - Security Deposits 20000 - Accounts Payable 20500 QuickBooks Credit Card 20600 Calou Credit Card 24000 - Payroll Liabilities:24010 - Federal Withholding 24000. Payroll Liabilities:24020 - FICA Payable 24000 Payroll Liabilities:24030 AEIC Payable 24000. Payroll Liabilities:24040FUTA Payable 24000. Payroll Liabilities:24050 State Withholding 24000 Payroll Liabilities:24060. SUTA Payable 24000. Payroll Liabilities:24070 - State Disability Payable 24000 Payroll Liabilities:24080 Worker's Compensation 24000 Payroll Liabilities:24100 - Emp. Health Ins Payable 25500. Sales Tax Payable 2500. Scooter Loan 23000 - Loan - Vehicles (Van) 23100 Loan - Vehicles (Utility Truck) 23200 Loan - Vehicles (Pickup Truck) 28100. Loan. Construction Equipment 28200. Loan - Furniture Office Equip 28700 - Note Payable. Bank of Anycity 28900 - Mortgage - Office Building 30100 - Capital Stock 32000. Retained Earnings 40100 Construction Income 40100 Construction Income:40110. Design Income 40100 - Construction Income:40130. Labor Income 40100 - Construction Income:40140 - Materials Income Dec 31, 19 Debit Credit 17.610.19 35,06848 755 05 92.707.00 2.440.00 30.683.30 832.00 4.050 00 3.703.02 4,000.00 34.326.00 78 936 91 325.000.00 15,300.00 90.00000 110,344 50 1.720.00 15.536 30 150,094 20 382.62 1,354 00 2.118.82 0.00 100.00 299.19 110.00 48.13 1 214 31 150.00 957.63 4,000.00 10,50147 19.936 91 22.541.00 13.911,32 21.000.00 2593 21 296,28300 39.273.75 61,756 75 0.00 38.729.25 208.225.42 119.92067 M 9119 crual Basis Rock Castle Construction Trial Balance As of December 31, 2019 Dec 31, 19 Debit Credit 82.710.35 48.35 1.223.75 896.05 14.766.19 1,850.00 99,435.90 700.00 63.217.85 797.10 201.81 44.95 1.588.70 2,850.24 2,406.00 300.00 125.00 582 06 40100 Construction Income:40150 Subcontracted Labor Income 40100 Construction Income:40199 - Less Discounts given 40500 - Reimbursement Income:40520 . Permit Reimbursement Income 40500 - Reimbursement Income:40530 Reimbursed Freight & Delivery 50100 Cost of Goods Sold 54000 - Job Expenses:54200 - Equipment Rental 54000. Job Expenses:54300. Job Materials 54000. Job Expenses:54400. Permits and Licenses 54000. Job Expenses: 54500 Subcontractors 54000 - Job Expenses:54520. Freight & Delivery 54000. Job Expenses:54599. Less Discounts Taken food 60100. Automobile:60110 - Fuel 60100. Automobile:60120 . Insurance 60100 - Automobile:60130. Repairs and Maintenance 60300 - Bad debt 60600. Bank Service Charges 62100 - Insurance:62110 Disability Insurance 62100 - Insurance:62120 Liability Insurance 62100 . Insurance:62130 - Work Comp 62400. Interest Expense:62420 - Loan Interest 62700. Payroll Expenses:62710 Gross Wages 62700. Payroll Expenses:62720. Payroll Taxes 62700. Payroll Expenses:62730 - FUTA Expense 62700 - Payroll Expenses:62740 SUTA Expense 63100. Postage 63600. Professional Fees:63610 - Accounting 64200. Repairs:64210 - Building Repairs 64200. Repairs:64220 . Computer Repairs 64200 - Repairs:64230 - Equipment Repairs 64800. Tools and Machinery 65100 - Utilities:65110 - Gas and Electric 65100 - Utilities:65120. Telephone 65100 - Utilities:65130 - Water 70100. Other Income 70200. Interest Income TOTAL 5,885.96 13,657.07 151,995 65 110.400.10 8.445.61 268.00 1,233.50 104,20 250.00 175.00 0.00 1,350.00 2.820.68 1.164 16 841.15 264.00 146.80 229.16 1,225,000.48 1,225,000.48 2:54 PM 12/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2018 Dec 31, 18 Debit Credit 15,881 03 36,810.16 500.00 21.249.39 18,25208 1275704 770.00 4.3.02 1.796 72 22,825.00 78 936 91 325,000.00 15,300.00 90 000.00 110.344.60 1,720.00 13,100.00 000 530 00 0 0 0.00 10300 Savings 10100 - Checking 10400 - Petty Cash 11000 - Accounts Receivable 12000 Undeposited Funds 12100. Inventory Asset 12800. Employee Advances 13100 - Pre-paid Insurance 13400 - Retainage Receivable 15000. Furniture and Equipment 15100 - Vehicles 15200 - Buildings and improvements 15300 Construction Equipment 16900 - Land 17000 - Accumulated Depreciation 18700 - Security Deposits 20000 - Accounts Payable 20500 QuickBooks Credit Card 20600 - Caloll Credit Card 24000 Payroll Liabilities: 24010. Federal Withholding 24000. Payroll Liabilities:24020 FICA Payable 24000. Payroll Liabilities:24040FUTA Payable 24000 Payroll Liabilities:24050. State Withholding 24000. Payroll Liabilities:24060. SUTA Payable 24000 : Payroll Liabilities:24070 - State Disability Payable 24000. Payroll Liabilities:24080 - Worker's Compensation 25500 Sales Tax Payable 23000 Loan. Vehicles (Van) 23100 - Loan. Vehicles (Utility Truck) 23200 Loan - Vehicles (Pickup Truck) 28100 Loan. Construction Equipment 28200 Loan - Furniture Office Equip 28700 Note Payable - Bank of Anycity 28900 Mortgage - Office Building 30100 - Capital Stock 32000. Retained Earnings 40100. Construction Income:40110 Design Income 40100 Construction Income:40130. Labor Income 40100 - Construction Income:40140. Materials Income 40100 - Construction Income:40150 Subcontracted Labor Income 40500. Reimbursement Income:40520 . Permit Reimbursement Income 50100 Cost of Goods Sold 54000. Job Expenses: 54300 Job Materials 54000. Job Expenses:54400 - Permits and Licenses 0.00 0.00 0.00 000 0 00 72.18 16.290.52 19.936 91 22.541.00 14,343.11 21.000.00 31,18052 296,263.00 39.273.75 36.213.97 3.400.00 16,335.00 36,023.77 112.606 50 835.00 5,620.95 12 171.60 225.00 2:54 PM 12/15/19 Rock Castle Construction Trial Balance As of December 31, 2018 Accrual Basis Dec 31, 18 Debit Credit 53,350.00 1.715.00 2,850.24 2.550.00 150.00 44,435.91 54000 Job Expenses:54500. Subcontractors 60100. Automobile:60110 . Fuel 60100 . Automobile:60120 . Insurance 60100 . Automobile:60130 - Repairs and Maintenance 60600. Bank Service Charges 60900 Depreciation Expense 62100. Insurance:62110 Disability Insurance 62100 . Insurance:62120. Liability Insurance 62100 - Insurance:62130. Work Comp 62400. Interest Expense:62420 Loan Interest 63600. Professional Fees:63610. Accounting 64200. Repairs:64220. Computer Repairs 64200. Repairs:64230. Equipment Repairs 64800 Tools and Machinery 65100 Utilities:65110 Gas and Electric 65100. Utilities:65120. Telephone 65100 Utilities:65130. Water 70200. Interest Income TOTAL 600.00 5.092.98 3,300.00 4,705.48 250.00 714.00 1.800.00 1,457.91 1.841.43 880.00 288.00 281.03 790.750.86 790.750.86