Problem 19

CASH ACCOUNTS RECEIVABLE

a 300,000.00 c 5,000.00 k 72,000.00 h
b 20,000.00 g 48,000.00
d 52,000.00 i 18,200.00
e 900.00 j 6,000.00
f 50,000.00 m 15,000.00
h 40,000.00 n 10,000.00
k 60,000.00 o 20,000.00
p 20,000.00
542,900.00 122,200.00
420,700.00 32,000.00

NOTES PAYABLE ACCOUNTS PAYABLE

f 50,000.00 a
n 10,000.00 o

60,000.00

DILLENA WITHDRAWALS SHOPPING REVENUES

p 20,000.00 d 52,000.00 k
i 18,200.00

70,200.00

TRANNSPORTATION EXPENSE RENT EXPENSE

m 15,000.00 c 5,000.00
COUNTS RECEIVABLE OFFICE EQUIPMENT
40,000.00 a 100,000.00
g 48,000.00

148,000.00

ACCOUNTS PAYABLE DILLENA CAPITAL

80,000.00 a 300,000.00
20,000.00

100,000.00

HOPPING REVENUES COMMISSIONS EXPENSE

132,000.00

61,800.00

RENT EXPENSE UTILITES EXPENSE

e 900.00
j 6,000.00
6,900.00
 The Professional Shoppers
Trial Balance
As of December 31, 2021

Account Titles Debit Credit

Cash
Accounts Receivable
Office Equipment
Notes Payable
Accounts Payable
Dillena Capital
Dillena Withdrawal
Shopping Revenues