YORKIS PEREZ, CONSULTHNG ENGTNEER TRIAL BALANCE DECEMBER 31, 2014

	Debit	Credit
Cash
Accounts Receivable	49,600
Allowance for Doubtful Accounts
Inventory	1,960
Prepaid Insurance	1,100
Equipment	25,000
Accumulated Depreciation-Equipment		6,250
Notes Payable		7,200
Owner\'s Capital		35,010
Service Revenue		100,000
Rent Expense ( 13 months of rent)	9,750
Salaries and Wages Expense	30,500
Utilities Expenses	1,080
Office Expense	720
Totals

Fees received in advance from clients .

Services performed for clients that were not recorded by December .

Bad debt expense for the year is .

Insurance expired during the year .

Equipment is being depreciated at per year.

Yorkis Perez gave the bank a 90 -day, note for on December .

Rent of the building is per month. The rent for 2014 has been paid, as has that for January 2015 .

Office salaries and wages earned but unpaid December . Yorkis Perez withdrew cash for personal use during the year.