Madelyn Rialubin Travel Agency 19 Unadjusted Trial Balance December 31, 2015 6 Cash 126,000 7 Accounts Receivable 645,000 8 Prepaid Rent 360,000 9 Office Supplies 63,000 10 Furniture 2,175,000 11 Accumulated Depreciation 435,000 12 Notes Payable 900,000 13 Accounts Payable 285,000 14 Salaries Payable 15 Interest Payable 16 Rialubin, Capital 1,680,000 17 Rialubin, Withdrawals 1,200,000 18 Travel Revenues 5,133,000 19 Salaries Expense 3,771,000 20 Rent Expense 21 Office Supplies Expense 22 Depreciation Expense 23 Interest Expense 24 Miscellaneous Expense 93,000 25 Totals 8,433,000 8,433,000 26 27E F G M N P CHILAW FIRM Worksheet i December 31. 2019 Account Title UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE Debit Credit INCOME STATEMENT Debit l ( BALANCE SHEET Cash Credit Debit Credit 355,600.00 Debit Credit Debit Credit Notes Receivable 355,600.00 55.780.00 355,600.00 Accounts Receivable 55/780.00 129,000.00 55,780.00 Interest Receivable 129,000 00 3.905.00 29,000.00 Office Supplies 3.805.00 7,545.00 3,905.00 Prepaid Rent 2.515,00 5,030.00 86,000.00 5.030.00 36.000.00 Prepaid Insurance 25.000.00 6.250.00 18,750.00 Funiture and Fixtures 65.500.00 18.750.00 65.500.00 Accumulated Depreciation-Furniture and Fixtures 65.500.00 7.214 00 17,214.00 Office Equipment 145,700.00 7.214.00 145.700.00 Accumulated Depreciation-Office Equipment 145,700.00 14 386.00 Service Vehicle 14,386.00 785,450.00 14,386.00 785,450.00 Accumulated Depreciation-Service Vehicle 785,450.00 11,258.00 11,258.00 Accounts Payable 102 678.00 11,258.00 Loan Payable 102.678.00 102.678.00 628,360.00 628,360.00 Interest Payable 628,360.00 36.701.00 36 701.00 Salaries and Wages Payable 36,701.00 12.000.00 12.000,00 Unearned Revenue 12.000.00 20.325.00 20.325.00 Chi Capital 20,325.00 821,037.00 821037.00 Chi Drawing 821.037.00 25.500 00 THERE 25.500 00 Service Revenue 25.500.00 135.500.00 20 325.00 15,175.00 115.175.00 Interest Income 3,905,00 3.905.00 3.905.00 Salaries and Wages 36,000.00 12,000.00 48,000.00 48,000.00 Utilities Expense 3.800.00 3,800.00 3,800:00 Taxes and Licenses 2.500.00 2.500.00 2.500.00 Telephone Expense 1.500.00 1500.00 1.500.00 Miscellaneous Expense 12,700.00 12.700 00 12,700.00 Office Supplies Expense 2.515.00 2.515.00 2.515.00 Rent Expense 36 000.00 36,000:00 36,000.00 Interest Expense 36 701.00 36.70100 36.701.00 Depreciation Expense-Furniture and Fixtures 7 214.00 7,214.00 7.214.00 Depreciation Expense-Office Equipment 14.386 00, 14 386,00 14.386.00 Depreciation Expense-Service Vehicle 11 258.00 11.258.00 11,258.00 Insurance Expense 6.250.00 6,250.00 6,250.00 TOTAL 1.687.575.00 1,687,575.00 150.554.00 150.554.00 1 1.773.039.00 1,773,039.00 182,824.00 119.080.00 .590,215.00 1,653,959.00 Net Loss 63.744.00 63.744.00 TOTAL 182.824.00 182.824.00 1.653.959.00 1653,959.00
