Unadjusted Trial Balance Adjustments Adjusted Trial Balance

Account Titles Debit Credit Debit Credit Debit

Cash 50575.00 50575.00
Account Receivable 18500.00 18500.00
Allowance for Bad Debts 1200.00 650.00
Merchandise Inventory 27250.00 27250.00
Unused Supplies 750.00 500.00 250.00
Furniture and Fixtures 27000.00 27000.00
Accumulated Depreciation - FF 2700.00 2700.00
Office Equipment 15000.00 15000.00
Accumulated Depreciation - OE 1900.00 2400.00
Notes Payable 20000.00
Accounts Payable 5770.00
Withholding Taxes Payable 875.00
SS Premiums Payable 525.00
Philhealth Premiums Payable 350.00
Cases, Capital 117010.00
Cases, Drawings 1000.00 1000.00
Sales 120500.00
Sales Returns and Allowances 2500.00 2500.00
Sales Discount 1500.00 1500.00
Purchases 75145.00 75145.00
Freight in 1890.00 1890.00
Purchase Returns and Allowances 475.00
Purchase Discount 305.00
Advertising Expense 3000.00 500.00 2500.00
Freight Out 2900.00 2900.00
Rent Expense 20000.00 20000.00
Salaries Expense 17500.00 2500.00 20000.00
Taxes Expense 2000.00 300.00 2300.00
Utilities Expense 6600.00 6600.00
Rent Income 1500.00 375.00
₱273,110.00 ₱273,110.00
Bad Debts Expense 650.00 650.00
Supplies Expense 500.00 500.00
Depreciation Expense - FF 2700.00 2700.00
Depreciation Expense - OE 2400.00 2400.00
Interest Expense 70.00 70.00
Interest Payable 70.00
Salaries Payable 2500.00
Prepaid Advertising 500.00 500.00
Taxes Payable 300.00
Unearned Rent Income 375.00
Merchandise Inventory - Dec. 31 47755.00 47755.00
Income and Expense Summary 47755.00
₱57,750.00 ₱57,750.00 329485.00
Adjusted Trial Balance Income Statement Balance Sheet
Credit Debit Credit Debit Credit
50575.00
18500.00
1850.00 1850.00
27250.00
250.00
27000.00
5400.00 5400.00
15000.00
4300.00 4300.00
20000.00 20000.00
5770.00 5770.00
875.00 875.00
525.00 525.00
350.00 350.00
117010.00 117010.00
1000.00
120500.00 120500.00
2500.00
1500.00
75145.00
1890.00
475.00 475.00
305.00 305.00
2500.00
2900.00
20000.00
20000.00
2300.00
6600.00
1125.00 1125.00

650.00
500.00
2700.00
2400.00
70.00
70.00 70.00
2500.00 2500.00
500.00
300.00 300.00
375.00 375.00
47755.00
47755.00 47755.00
329485.00 168905.00 170160.00 160580.00 159325.00
1255.00 1255.00
170160.00 170160.00 160580.00 160580.00