ZamNorte Plumbing

Trial Balance
April 1, 2019

DR CR
Cash ₱12,350
Accounts Receivable ₱35,350
Plumbing Supplies ₱23,750
Prepaid Advertising ₱6,000
Service Vehicle ₱81,000
Notes Payable ₱59,650
Accounts Payable ₱10,000
Berhay, Capital ₱67,000
Berhay, Withdrawals ₱14,500
Plumbing Revenues ₱74,700
Salaries Expense ₱25,700
Rent Expense ₱7,150
Telephone Expense ₱1,250
Miscellaneous Expense ₱4,300

Total Balance: ₱211,350 ₱211,350

Accounting Equation:
A = L + OE
₱158,450 = ₱69,650 ₱88,800
₱158,450 = ₱158,450
 T ACCOUNT
Plumbing Supplies
Cash Accounts Receivable 15. P42,200 20. P21,000
1. P67,000 2. P17,500 15. P42,200 20 P21,000 27. P14,150
8. P18,350 3. P7,150 27. P14,150 20. P67,000
20. P67,000 7. P6,000 20. P67,000 ₱23,750
9. P8,060 ₱35,350
11. 11,600
16. P5,700 Prepaid Advertising Service Vehicle
19. P4,300 7. P6,000 2. P81,000
₱6,000 ₱81,000
21. P14,500
22. P14,100 Berhay, Capital
Accounts Payable
24. P3,850 1. P67,000
16. P5,700 6. P15,700
25. P1,250 ₱10,000 ₱67,000
₱12,350

Salaries Expense
Berhay, Withdrawals Plumbing Revenues
8. P18,350 11. P11,600
21. P14,500
₱14,500 15. P42,200 22. P14,100
27. P14,150 ₱25,700
₱74,700

Telephone Expense Miscellaneous Expense

25. P1,250 19. P4,300
₱1,250 ₱4,300