TRAVEL TRAILERS TRIAL BALANCE MAY 31, 2011 # Account Name Debit Credit 101 Bank $ 21 918.45 110 Accounts Receivable 2 719.75 115 Merchandise Inventory 125 423.00 120 Supplies 1 151.00 125 Prepaid Insurance 2 650.00 130 Equipment 34 472.00 131 Accumulated Depreciation - Equipment $ 6 000.00 140 Truck 38 000.00 141 Accumulated Depreciation - Truck 16 000.00 201 Accounts Payable 21 386.09 205 Bank Loan 120 000.00 210 HST Payable 5 682.68 215 HST Recoverable 1 629.28 305 C. Fowler, Capital 40 922.96 310 C. Fowler, Drawings 15 000.00 405 Sales 189 423.51 505 Purchases 96 581.75 510 Freight-in 1 174.72 522 Depreciation Expense - Equipment 523 Depreciation Expense - Truck 525 Insurance Expense 535 Miscellaneous Expense 5 344.98 540 Rent Expense 6 250.00 545 Supplies Expense 555 Wages Expense 47 100.31 $ 399 415.24 $ 399 415.24 598 Income Summary List of Forms Used: 2 2-sided General Journals 1 2-sided T account Ledger, with account names and beginning balances (use this ledger for posting the initial entries, the adjusting entries and the closing entries) 1 Trial Balance/Adjusting Entries Journal page (2 sided) 1 Worksheet (8 column) 1 Income Statement/Balance Sheet Form (2 sided) 1 Closing Entries Journal page/Post Closing Trial Balance form (2 sided)