Sakura Real Estate Agency
Trial Balance
July 31, 2020 (in $)
Account	Debit	Credit
Cash	16,240
Prepaid Rent	8,100
Supplies	3,460
Accounts Receivable	6,500
Equipment	10,000
Vehicle	5,000
Acc. Depreciation-Equipment		350
Accounts Payable		7,500
Advertisement Payable		850
Capital, Rere		20,600
Capital, Sasa		20,000
Total	49,300	49,300

Presented below is information regarding Sakura Cleaning Services on August 2020.
Aug 3	Purchased $2,000 supplies by cash.
Aug 5	Performed three cleaning services for total of $3,500. Among those amount, $1,800 was on account.
Aug 7	Paid the amount due of Advertisement Payable, and received $2,500 accounts receivable.
Aug 9	Received down payment of $4,500 for Aug 20 cleaning service. The rest of the amount, $5,500, would be received on the completion of service.
Aug 14	Performed a cleaning service for $2,000, received immediately.
Aug 17	Cleaned an influencer's apartment and paid $1,000 to them for advertisement. Content is posted on the day through tiktok.
Aug 20	Completed the service received on Aug 9, received the rest of the payment of $5,500
Aug 28	Performed a cleaning service for $2,700, on account.
Aug 30	Paid salaries of $7,000 and utilities of $800.
Aug 31	Rere withdrew $80 from the business.
Sakura accumulates the following adjustment data at August 2020 :
- Supplies on hand at August 31 totals $1,500
- Depreciation expense for equipment and cars owned by Sakura are estimated $100 and $75 respectively, per month
- Service revenue on August 28 was wrongly recorded. It was recorded at $ 2,700 on account whereas it should be $ 3,000
- Sakura hired an administration staff on August 27 (Monday). The employees receive total salaries and wages of 2,500 for a five-day work week, or 500 per day. At August 31, the salaries and wages for these five days represent an accrued expense. The salary is paid every two weeks on Monday
- On August 2, Rere paid office rent for one year $1,200 in exchange for her capital on Sakura.
- Sakura completed a cleaning service on August 30 for $150, but not recorded

Prepare the adjusted Journal, ledger and trial balance