$\backslash$table$[[$NE Company$],[$GENERAL LEDGER$],[$Account Name,$\backslash$table$[[$G$/$L Account$],[$Number$]],$Debit,Cage $3],[$Balance forward,,$905,418\mathrm{.}61,909,165\mathrm{.}61],[,6045,597\mathrm{.}00,],[$Utilities$,6050,70\mathrm{.}00,],[$Travel & Entertainment,$6060,870\mathrm{.}00,],[$Office Supplies,$6065,310\mathrm{.}00,],[$Leases$-$Equipment,$6070,150\mathrm{.}00,],[$Bank Charges & Interest,$6080,250\mathrm{.}00,],[$Professional Fees,$6090,689\mathrm{.}00,],[$Depreciation$,6100,171\mathrm{.}00,],[$Property Taxes,$6110,300\mathrm{.}00,],[$Insurance$,6120,340\mathrm{.}00,],[$Fees & Dues,,$909,165\mathrm{.}61,909,165\mathrm{.}61],[,,,]]\backslash$table$[[\backslash$table$[[$FINAL TRIAL B$]],\backslash$table$[[$E Compan$],[$LANCE$,$ J$],[$ERAL LED$]],\backslash$table$[[$RY $31,200]],$Page $1],[$Account Name,$\backslash$table$[[$G$/$L Account$],[$Number$]],$Debit,Credit$],[$Petty Cash,$1005,100\mathrm{.}00,],[$Bank$,1010,7,702\mathrm{.}56,],[$Accounts Receivable,$1020,36,959\mathrm{.}85,],[$Inventory$,1030,132,675\mathrm{.}00,],[$Prepaid Expenses,$1040,3,362\mathrm{.}62,],[$Land$,1110,245,000\mathrm{.}00,],[$Buildings$,1115,150,000\mathrm{.}00,],[$Accumulated Depreciation$-$Buildings,$1116,,50,312\mathrm{.}50],[$Equipment$,1117,180,956\mathrm{.}00,],[$Accumulated Depreciation$-$Equipment,$1118,,41,174\mathrm{.}88],[$Automotive$,1130,23,900\mathrm{.}00,],[$Accumulated Depreciation$-$Automotive,$1131,,12,196\mathrm{.}40],[$Accounts Payable,$2010,,3,210\mathrm{.}00],[$Accrued Expenses,$2020,,1,960\mathrm{.}00],[$Bank Loans Payable,$2030,,32,000\mathrm{.}00],[$Employment Insurance Payable,$2050,,301\mathrm{.}34],[$CPP Payable,$2055,,217\mathrm{.}80],[$Employees Income Tax Payable,$2060,,654\mathrm{.}45],[$Employees Health Care Payable,$2063,,72\mathrm{.}00],[$Balance forward,,$780,656\mathrm{.}03,142,099\mathrm{.}37]]$ NE Company

FINAL TRIAL BALANCE, JANUARY $31,2005$ GENERAL LEDGER

Page $2$

$\backslash$table$[[$Account Name,$\backslash$table$[[$G$/$L Account$],[$Number$]],$Debit,Credit$],[$Balance forward,,$780,656\mathrm{.}03,142,099\mathrm{.}37],[$Provincial Sales Tax Payable,$2065,,3,210\mathrm{.}05],[$GST Input Tax Credits Receivable,$2070,1,818\mathrm{.}61,],[$GST Payable,$2071,,2,817\mathrm{.}09],[$Payroll Clearing,$2075,,-],[$Long$-$Term Debt,$2110,,165,000\mathrm{.}00],[$Sally Gosling, Capital,$3010,,552,314\mathrm{.}10],[$Sally Gosling, Drawings,$3020,100,000\mathrm{.}00,],[$Sales$,4000,,40,725\mathrm{.}00],[$Sales Returns & Allowances,$4010,1,289\mathrm{.}00,],[$Sales Discounts,$4020,752\mathrm{.}00,],[$Interest Revenue,$4100,,-],[$Purchases$,5000,18,000\mathrm{.}00,],[$Purchase Returns & Allowances,$5010,,1,200\mathrm{.}00],[$Purchase Discounts,$5020,,1,800\mathrm{.}00],[$Salaries and Wages,$6010,1,445\mathrm{.}89,],[$Employer$\text{'}$s Payroll Deductions,$6020,95\mathrm{.}08,],[$Rent$,6030,800\mathrm{.}00,],[$Repairs & Maintenance,$6040,562\mathrm{.}00,],[$Balance forward,,$905,418\mathrm{.}61,909,165\mathrm{.}61]]$