Account No Account Titles 110 Cash 120 Accounts Receivable 130 Office Supplies 140 Office Equipment 150 Delivery Motorcycle 210 220 Accounts Payable SSS Premium Payable 230 Philhealth Premium Payable 310 Jupiter Mercurio, Capital 320 Jupiter Mercurio, Drawings 410 Service Income 510 Wages Expense 520 Advertising Expense 530 Rent Expense 540 Taxes Expense 550 Permits and Licenses 560 Telephone Expense 570 580 590 600 S 610 9 620 0 630 1 Electricity Expense Cable television subscription SSS Contribution Philhealth Contribution Charitable Contribution Expense Gas and Oil Expense Miscellaneous Expense Total 2 3 Unadjusted Trial Balance April 30, 2014 Debit Credit P 4 9 8 07 1 0 5 20 84 80 25000 70000 30000- 20000 1 6 5 0 0 2 0 0 0 0 3 4 5 3 4 000 2000 4 400 1 2 0 0 660 600 1 2 0 0 5 1 0 0 1500 2 7 4 420- 208 40 0 0 104 780 1 4 8 8 00 2 7 4 4 20