Credit P4,500 15,000 NAYAN STORAGE Trial Balance December 31, 2019 Debit Cash P 23,300 Accounts receivable 9.700 Prepaid Insurance 14,500 Office Supplies 4,100 Office Equipment 17,800 Accumulated Depreciation - office equipment Trucks 150,000 Accumulated Depreciation-trucks Buildings 455,000 Accumulated Depreciation - building Land 200,000 Accounts payable nearned Storage fees Mortgage payable Julius Nayan, capital Julius Nayan, personal 20,000 Storage Income Office Salaries Expense 55,000 Truck Drivers' Wages 106,000 Gas, Oil and repairs 30 100 Total P1,085,500 45,500 10,500 7,500 150,000 445,000 407,500 P 1085,500 Adjustment data: 1. It is estimated that 10% of the accounts receivable is proven to be uncollectible. 2. An examination of the insurance policies showed that P6,500 of insurance expired. 3. Actual count of office supplies showed a balance of P1,100 4. Fixed assets are 15% depreciated annually. 5. Storage fees earned amounted to P 4,500. 6. Accrued Expenses: office salaries P 15,000: truck drivers' wages, 42,000