Account name Unadjusted trail balance Adjustments Adjusted trail balance Income statement Balance sheet

Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Cash 16.422.000 ₫ 16.422.000 ₫ 16.422.000 ₫

Account receivable 0 0 0 0 0

Office Supplies 297.000 ₫ 297.000 ₫ 297.000 ₫

Accumulated Depreciation -
Laptop 500.000 ₫ 500.000 ₫ 500.000 ₫

Parents contributions 20.000.000 ₫ 20.000.000 ₫ 20.000.000 ₫ 20.000.000 ₫

Linh,capital 0 0 0

Wages from a part-time job 200.000 ₫ 200.000 ₫ 200.000 ₫

Depreciation expense-Laptop 500.000 ₫ 500.000 ₫ 500.000 ₫

Supplies expense 726.000 ₫ 726.000 ₫ 726.000 ₫

Clothes expense 500.000 ₫ 500.000 ₫ 500.000 ₫

Refreshment expense 1.511.000 ₫ 1.511.000 ₫ 1.511.000 ₫

Entertainment expense 744.000 ₫ 744.000 ₫ 744.000 ₫

Total 20.200.000 ₫ 20.200.000 ₫ 500.000 ₫ 500.000 ₫ 20.700.000 ₫ 20.700.000 ₫ 3.981.000 ₫ 20.200.000 ₫ 16.719.000 ₫ 20.500.000 ₫

Net Inome
Cash inflows :

Cash from parent contributions 20.000.000

Cash from Wage from a part-time job 200.000

Net cash inflows 20.200.000

Cash outflows :

Purchase office supplies 297.000

Cash for supplies expense 726.000

Cash for clothes expense 500.000

Cash for refreshment expense 1.511.000

Cash for entertainment expense 744.000

Depreciation expense-Laptop 500.000

Net cash outflows 4.278.000

Cash flows from financing activities:

Investment by owner
0

Withdrawal by owner
0
0

Net cash provided by financing activities

0

Net increase in cash

15.922.000

Cash balance, February 1,2024 0

Cash balance, February 29,2024

15.922.000