Unadjusted Trial Balance

Account No. Account Titles Debit

110 Cash 1,129,800.00
120 Accounts Receivable 3,712,500.00
130 Uniform Supplies 31,050.00
140 Prepaid Insurance
150 Land 2,025,000.00
160 Training Facilities 12,750,000.00
165 Accumulated Depreciation -TF
170 Training Equipment 2,625,000.00
175 Accumulated Depreciation – TE
180 Player Contracts 11,250,000.00
210 Notes Payable
220 Accounts Payable
230 Utilities Payable
240 Salaries Payable
250 Interest Payable
260 Advertising Payable
270 Unearned Games Attendance Revenue
280 Mortgage Payable
310 Fabella, Capital
320 Fabella, Withdrawals 1,875,000.00
410 Game Attendance Revenues
510 Salaries Expense 4,875,000.00
520 Advertising Expense 400,950.00
530 Travel Expense 1,532,400.00
540 Laundry Expense 528,000.00
550 Medical Expense 194,550.00
560 Utilities Expense 1,734,000.00
570 Insurance Expense
580 Miscellaneous Expense 130,500.00
Total 44,793,750.00

Depreciation Expense - Training Facilities

Depreciation Expense - Training Equipment
 Jose Rizal Heavy Bombers
Worksheet
For the year ended December 31, 2019
Unadjusted Trial Balance Adjustments Adjusted Trial Balance
Credit Debit Credit Debit Credit
483,350.00 1,613,150.00
2,489,250.00 1,223,250.00
30,750.00 61,800.00
215,250.00 215,250.00
2,025,000.00
12,750,000.00
1,172,000.00 1,172,000.00
319,500.00 2,944,500.00
39,375.00 39,375.00
1,875,000.00 13,125,000.00
1,800,000.00 1,050,000.00 2,850,000.00
4,725,000.00 2,249,100.00 2,475,900.00
210,450.00 210,450.00
1,240,650.00 1,240,650.00

78,600.00 78,600.00
3,316,050.00 3,316,050.00
10,500,000.00 10,500,000.00
17,643,750.00 17,643,750.00
250,000.00 2,125,000.00
10,125,000.00 320,250.00 10,445,250.00
2,376,900.00 7,251,900.00
78,600.00 479,550.00
558,000.00 2,090,400.00
12,600.00 540,600.00
18,900.00 213,450.00
210,450.00 1,944,450.00

26,850.00 157,350.00
44,793,750.00

1,172,000.00 1,172,000.00
39,375.00 39,375.00
9,916,625.00 9,916,625.00 49,972,025.00 49,972,025.00
 Income Statement Balance Sheet
Debit Credit Debit Credit
1,613,150.00
1,223,250.00
61,800.00
215,250.00
2,025,000.00
12,750,000.00
1,172,000.00
2,944,500.00
39,375.00
13,125,000.00
2,850,000.00
2,475,900.00
210,450.00
1,240,650.00

78,600.00
3,316,050.00
10,500,000.00
17,643,750.00
2,125,000.00
10,445,250.00
7,251,900.00
479,550.00
2,090,400.00
540,600.00
213,450.00
1,944,450.00

157,350.00

1,172,000.00
39,375.00
13,889,075.00 10,445,250.00 36,082,950.00 39,526,775.00
3,443,825.00 3,443,825.00
13,889,075.00 13,889,075.00 39,526,775.00 39,526,775.00