The Unadjusted trial balance of North Bank on 31st December 2019, follows 1- Consolidate the trial balance of head office and the branch.

Other data: 1- Company which has a deposit account at the Kyrenia Branch of the Bank invested $35,000 cash to the company`s bank account at Nicosia Head Office 2- Stamp Sales for the month of December were amounting $1,000 for the Head Office and $550 for the Branch 3- Head Office purchased a new building through signing a note payable amounting $60,000 in Famagusta for the Famagusta Branch which will be opening in year 2014. Until the Famagusta Branch will open, all of the purchases would be recorded in the Head Office Books 4- A customer borrowed $30,000 cash from the Kyrenia Branch of the Bank to be paid in 5 installments. After paying 2/5 of the loan, she requested to pay the rest of the amount fully in one instalment to the Head Office Nicosia. 5- Kyrenia Branch purchased furniture amounting $15,000, on account 6- Nicosia Head Office sent stock of cheque books to Kyrenia Branch, amounting $500 7- A deposit customer of the Bank`s main head office, withdrew $10,000 from his account at the Kyrenia Branch. 8- Kyrenia Branch, received an invoice amounting $3,000 from Clean Co. for the cleaning services provided. Corresponding amount will be paid on following month 9- Cheque book sales for the month of December were amounting $4,000 for the Head Office and $1,100 for the Branch 10- A customer has a deposit account at Nicosia Head Office of the Bank. She, deposited $11,300 to his account at the Kyrenia Branch. 11- Main Head Office of the Bank paid monthly salary of the employees. Total salaries were amounting to $20,000 12- Total Rental income received from renting the locker boxes were amounting $2,000 for the Head Office and $1,350 for the Branch 13- A customer who has a deposit account at Kyrenia Branch of the Bank, withdrew $14,000 cash from the Nicosia Head Office 14- The Branch paid the monthly rent expense of the Head Office which was amounting 6,000 15- A customer who has a Loan Account at the Bank`s main head office, borrowed $100,000 cash to be paid in 4 instalments and signed a promissory note. She paid the second instalment of the loan to the Kyrenia Branch

Head Office T.Balance 3.330.670 Branch Trial Balance 2.200,400 680.930 490.600 985.000 910.230 146.500 146.500 10.000 3.000 3.500 1.550 86.200 110.000 250.000 189.770 97.430 31.240 55.700 Account Titles Cash Reserves at Central Bank Loans to Customers Head Office Current Acc. Branch Current Acc. Cheque Book Inventory Stamp Inventory Furniture Building & Land Accounts Payable Notes Payable Overdraft in other Banks Deposits by Customers Bank Cheque Account Capital Stock Bank Service Revenue Bank Interest Income Bank Commission Income Locker Rent Income Cheque Book Sales Stamp Sales Cleaning Expense Utilities Expense HO Rent Expense Salary Expense 120.000 875.600 640.000 93.000 29.400 2.500.000 840.000 490.700 490.230 10.000 2.000.000 510.500 230.800 150.000 95.470 55.000 12.700 23.890 5.910 18.300 3.200 6.320 1.000 7.800 21.000 7.100 60.000 24.000 5.840.320 5.840.320 3.685.250 3.685.250