for the month

Trial Balance
ACCOUNT TITLES DEBIT CREDIT
Cash P 210,000.00
Accounts Receivable 930,000.00
Prepaid Advertising 360,000.00
Engineering Supplies 270,000.00
Survey Equipment 1,890,000
Accumulated Depreciation- Survey Equipment P 640,000.00
Accounts Payable 190,000.00
Salaries Payable
Interest Payable
Unearned Survey Revenues 120,000.00
Notes Payable 500,000.00
Rosario, Capital 1,120,000.00
Rosario, Withdrawals 700,000.00
Survey Revenues 6,510,000.00
Engineering Supplies Expense
Salaries Expense 3,270,000.00
Rent Expense 960,000.00
Interest Expense
Insurance Expense 250,000.00
Utilities Expense 160,000.00
Miscellaneous Expense 80,000.00
Advertising Expense
Depreciation Expense
TOTALS 9,080,000.00 9,080,000.00
PROFIT
 Rosalina Rosario Surveyors
Worksheet
for the month of May 31, 2019

Adjustments Adjusted Trial Balance

DEBIT CREDIT Debit Credit
P 210,000.00
930,000.00
a P 140,000.00 220,000.00
b 180,000.00 90,000
1,890,000.00
c 160,000.00 P 800,000.00
190,000.00
e 140,000.00 140,000.00
f 60,000.00 60,000.00
d P 40,000.00 80,000.00
500,000.00
1,120,000.00
700,000.00
d 40,000.00 6,550,000.00
b 180,000.00 180,000.00
e 140,000.00 3,410,000.00
960,000.00
f 60,000.00 60,000.00
250,000.00
160,000.00
80,000.00
140,000.00 140,000.00
160,000.00 160,000.00
720,000.00 720,000.00 9,440,000.00 9,440,000.00
Income Statement Balance Sheet
Debit Credit Debit Credit
P 210,000.00
930,000.00
220,000.00
90,000.00
1,890,000.00
P 800,000.00
190,000.00
140,000.00
60,000.00
80,000.00
500,000.00
1,120,000.00
700,000.00
P 6,550,000.00
P 180,000.00
3,410,000.00
960,000.00
60,000.00
250,000.00
160,000.00
80,000.00
140,000.00
160,000.00
5,400,000.00 6,550,000.00 4,040,000.00 2,890,000.00
1,150,000.00 1,150,000.00
P 6,550,000.00 P 6,550,000.00 P 4,040,000.00 P 4,040,000.00