Basic Bookkeeping $-$ Level $2$

$\backslash$table$[[\backslash$table$[[$FINAL TRIAL B$],[$GEN$]],\backslash$table$[[$E Compan$],[$LANCE$,$ J$],[$ERAL LED$]],$RY $31,2005,],[$Account Name,$\backslash$table$[[$G$/$L Account$],[$Number$]],$Debit,Credit$],[$Petty Cash,$1005,100\mathrm{.}00,],[$Bank$,1010,7,702\mathrm{.}56,],[$Accounts Receivable,$1020,36,959\mathrm{.}85,],[$Inventory$,1030,132,675\mathrm{.}00,],[$Prepaid Expenses,$1040,3,362\mathrm{.}62,],[$Land$,1110,245,000\mathrm{.}00,],[$Buildings$,1115,150,000\mathrm{.}00,],[$Accumulated Depreciation$-$Buildings,$1116,,50,312\mathrm{.}50$