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Sample Unadjusted Trial Balance Operation Mercury Unadjusted Trial Balance April 30, 2014 Account No Account Titles Debit Credit 110 Cash P 120 Accounts Receivable 130 210 De Leon, Capital P 221 310 Total P 4 1 4 5 0 0 - P 4 1 4 5 0 0- 4/5J1 Date Account Titles and Explanations P.R. Debit Credit 2014 Rent Expense 530 /P April Cast 110 50 0 0 Paid Rent Cash 110 60 0- Acounts Receivable 120 4 0 0 Service Income 410 10 0 0 Performed delivery services 5 Advertising Expense 1 5 0 0 - Casti 1solo Paid for radio advertising 2/5 7 Office Supplies 2 0 0 0 - Accounts Payable Purchased office supplies on account Cash 20 0 0- Service Income 2 0 0 0 Received cash for delivery services rendered 10 555 premiums payable 2 20 Philhealth premiums payable 2 0 0 Gas and Oil Expense 30 0 Cash 7 2 0 Paid 555, Philhealth and Gasoline 12 Office Equipment/ Computer Equipment P 4 0 DO Cash P 4 0 0 0- Purchased computer printer 13 Charitable contribution expense 2 0 0- Cash 2 0 0- Gave contribution to the Red Cross 14 I Cash 3 5 0 0- Service Income 3 50 0 Received cash for delivery services rendered 15 Cash 60 0 0- Accounts Receivable 6 0 0 0- Collected cash on recivables of services previously rendered Wages Expense 2 5 0 0 Cash 2 5 0 0- Paid wares to the part-time assistant12 Date Account Titles and Explanations Debit Credit 2014 16 Electricity Expense 1 4 0 0 - April Cash 1 4 0 0- Paid electic bill 18 Telephone Expense 5 0 0- Cash 50 0- Paid telephone bill 20 Cash 3 0 00. Accounts Receivable 3 0 0 0- Received cash for services previously rendered Taxes Expense 4 5 3- Cash 45 3 Paid Taxes to the BIR Jupiter Mercurio, Drawing P 10 0 0 0- Cash P 1 0 0 00- Withdrew cash for personal use 23 Gas and Oil Expense 3 0 0 - Cash 30 0- Paid for gasoline of the motorcycle 25 Accounts Payable Cash 2 0 0 0- Made payment on account payable for 2 0 0 0- office supplies Cash 3 5 0 0- Service income 3 50 0- Received cash for services rendered 27 Cable television subscription 4 0 0- Cash 40 0 Paid a cable television for April Subscription 30 Permit and licenses 1 50 0 Wages Expense 2 50 0 40 0 0- Cash Paid business tax and wages of assistantSample posting to general ledger General Ledger Account Title: Cash Account No. 110 Date Descriptions Debit Date Descriptions Credit 2021 Mat-31 Beg Balance P6 4 1 8 0 - 2021 Apr-01 Paid Rent 11 Apr-03 Performed delivery services Account Title: Accounts Receivable Account No. 120 2021 Mar-31 Beg. Balarice P 1 9 1 20- Apr-03 Performed delivery services 40 0 Account Title: Service Income Account No. 410 2021 Apr-03 Performed Delivery Serives Account Title: Rent Expense Account No. 530 2021 Mar-31 Beg. Balance 1 5 0 0 0- Apr-01 Paid Rent 50 0 0