create the four general purpose financial statements for 2019 from the following trial balances
2018 tb
2019 tb
2:54 PM 12/18/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2018 Dec 31,18 Deb Gred 15.58103 36.810 18 50000 21.24930 10.252.00 12,707 04 770.00 4.943.02 1.796.72 22 2600 78,38 91 325,000.00 15,300.00 90.000.00 110 544.60 1.720.00 0.100.00 0.00 550.00 0.00 0.00 0.00 10300 - Saving 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 16300 Construction Equipment 16100 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:30000 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) 26100 Loan. Construction Equipment 28200 Loan - Furniture Office Equip 28700 Note Payable - Bank of Anytity 28900. Mortgage - Office Building 30100 Capital Stock 32000 Retained Earnings 40100 Construction income: 40110 - Design Income 40100 Construction Income: 40930. 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 000 0.00 0.00 72.16 16,200 52 19.936.01 22 641.00 14,343.11 21 000 00 31.10 296.283.00 3027375 25.213 T 340000 10.335.00 30.023 TT 112.066 50 5.020 12.171.00 125.00 Page 1 of 2 454 PM 12/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2018 54000 - Job Expenses:54500 - Subcontractors 60100 - Automobile:60110 Fuel 60100 - Automobile:60120 - Insurance 80100 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 Dec 31, 18 Debit Credit 53,350.00 1.715.00 2,850 24 2.550.00 150.00 44,435.91 600.00 5,092.08 3,300.00 4.705 48 250.00 714.00 1.800.00 1.45791 1.841.43 880.00 288.00 251.03 790.750.86790.750.86 2:50 PM 0/15/19 Accrual Basis Rock Castle Construction Trial Balance As of December 31, 2019 Dec 31, 19 Debit Credit 17.910.19 35 068 48 75505 92.70793 2.440.00 30.683 38 832.00 4,050.00 3,703.02 4,000.00 34 320.00 78.936.01 325,000.00 15.300.00 90.000,00 110.344.50 1.720.00 15,536.30 150,09420 382.62 1.35400 2.118.82 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. Call Credit Card 24000 Payroll Liabilities:24010. Federal Withholding 24000 Payroll Liabilities: 24020 FICA Payable 24000. Payroll Liabilities:24030 AIC 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) 20100. 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 0.00 100.00 299.19 110,00 48.13 1,214.31 150.00 95763 4,000.00 10.501.47 19.936 91 22.841.00 13.911 32 21.000.00 2,693 21 296,283.00 39.273.75 61.756.76 0.00 36.729.25 208.225.42 119.920.57 Page 1 of 2 19 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 89605 14 766.19 1,850.00 99,435.90 700.00 63,217.95 797.10 201.81 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:50110. 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 44.95 1,588.70 2.850.24 2.406.00 300.00 125.00 582.06 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
