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CORONADO COMPANY Balance Sheet December 31, 2021
Cash		$27,600		Accounts Payable		$12,650
Inventory		28,290		Interest Payable		230
Prepaid Insurance		5,520		Notes Payable		46,000
Equipment		34,960		Owners Capital		37,490
		$96,370				$96,370

CORONADO COMPANY Trial Balance January 31, 2022 Debit Credit Owner's Capital LA $ 37,490 Interest Payable Cash 203,642 Inventory 24,702 Accounts Payable 41,262 Notes Payable 46,000 Sales Revenue 404,800 Sales Taxes Payable 10,672 Cost of Goods Sold 243,800 Other Operating Expenses 27,600 Salaries and Wages Expense 60,000 FICA Taxes Payable 9,180 Federal Income Taxes Payable 8,200 Salaries and Wages Payable 47,210 Insurance Expense 460 Prepaid Insurance 5,060 Depreciation Expense 552 Accumulated Depreciation-Equipment 552 Payroll Tax Expense 8,190 State Unemployment Taxes Payable 3,240 Federal Unemployment Taxes Payable 360 Equipment 34,960 Total $ LA 1 Interest Payable 230 Cash 230 2 Inventory 240,212 Accounts Payable 240,212 3 Cash 431,112 Sales 404,800 Sales Taxes Payable 26,312 Cost of Goods Sold 243,800 Inventory 243,800 4 Accounts Payable 211,600 Cash 211,600 5 Sales Taxes Payable 15,640 Cash 15,640 6 Other Operating Expenses 27,600 Cash 27,600 7 Salaries and Wages Expense 60,000 FICA Taxes Payable (60,000*7.65%) 4,590 Federal Income Taxes Payable 8,200 Salaries and Wages Payable 47,210 8 Interest Expense 230 Interest Payable 230 9 Insurance Expense 460 Prepaid Insurance 460 10 Depreciation Expense 552 Accumulated Depreciation 552 (34,960 - 1,840) / 5 years x 1/12 11 Payroll Expense 8,190 FICA Taxes Payable (60,000*7.65%) 4,590 State Unemployment Taxes Payable (60,000 x 5.4%) 3,240 Federal Unemployment Taxes Payable (60,000 x 0.6%) 360