Date Account Ref Debit Credit

1-Jan Cash $ 100,000.00

Owner invested $ 100,000.00
Start the busniss
2-Jan Rent $ 12,000.00
PrePaid rent $ 24,000.00
Cash $ 36,000.00
Rent Payment
3-Jan Equipment $ 80,000.00
Note payable $ 20,000.00
Cash $ 60,000.00
Equipment Payment
4-Jan Office supplies $ 17,600.00
Note payable $ 17,600.00
Supplies Payment
13-Jan Cash $ 28,500.00
Customer Services $ 28,500.00
Services Payment
13-Jan Note Payable $ 17,600.00
Cash $ 17,600.00
Supplies Payment
14-Jan Wages $ 19,000.00
Cash $ 19,000.00
Wages Payment
18-Jan Cash $ 32,900.00
Customer Services $ 54,100.00
Note Recievable $ 21,200.00
Services Payment
23-Jan Cash $ 15,300.00
Note Recievable $ 15,300.00
Services Payment
25-Jan Cash $ 4,000.00
Customer Prepayment $ 4,000.00
Advaced Customer Payment
26-Jan Office supplies $ 5,200.00
Note Payable $ 5,200.00
Supplies Payment
28-Jan Water Bill $ 19,000.00
Cash $ 19,000.00
Bill Payment
31-Jan Advertising Expense $ 5,000.00
Cash $ 5,000.00
Advertising Payment
31-Jan Electricity Bill $ 2,470.00
Cash $ 2,470.00
Bill Payment
31-Jan Telephone Bill $ 1,494.00
Cash $ 1,494.00
Bill Payment
31-Jan Miscellaneous Expenses $ 3,470.00
Cash $ 3,470.00
Miscellaneous Payment
 Cash Office supplies
Date Item Debit Credit Debit Credit Date Item Debit Credit Debit Credit
1-Jan Start the busniss $ 100,000.00 $ 100,000.00 4-Jan Supplies Payment $ 17,600.00 $ 17,600.00
2-Jan Rent Payment $ 36,000.00 $ 64,000.00 26-Jan Supplies Payment $ 5,200.00 $ 22,800.00
3-Jan Equipment Payment $ 60,000.00 $ 4,000.00
13-Jan Services Payment $ 28,500.00 $ 32,500.00
13-Jan Supplies Payment $ 17,600.00 $ 14,900.00 Customer Services
14-Jan Wages Payment $ 19,000.00 $ 4,100.00 Date Item Debit Credit Debit Credit
18-Jan Services Payment $ 32,900.00 $ 28,800.00 13-Jan Services Payment $ 28,500.00 $ 28,500.00
23-Jan Services Payment $ 15,300.00 $ 44,100.00 18-Jan Services Payment $ 54,100.00 $ 82,600.00
25-Jan Advaced Customer Payment $ 4,000.00 $ 48,100.00
28-Jan Bill Payment $ 19,000.00 $ 29,100.00
31-Jan Advertising Payment $ 5,000.00 $ 24,100.00 Wages
31-Jan Bill Payment $ 2,470.00 $ 21,630.00 Date Item Debit Credit Debit Credit
31-Jan Bill Payment $ 1,494.00 $ 20,136.00 14-Jan Wages Payment $ 19,000.00 $ 19,000.00
31-Jan Miscellaneous Payment $ 3,470.00 $ 16,666.00

Note Recievable
Owner invested Date Item Debit Credit Debit Credit
Date Item Debit Credit Debit Credit 18-Jan Services Payment $ 21,200.00 $ 21,200.00
1-Jan Start the busniss $ 100,000.00 $ 100,000.00 23-Jan Services Payment $ 15,300.00 $ 5,900.00

Rent
Date Item Debit Credit Debit Credit Customer Prepayment
2-Jan Rent Payment $ 12,000.00 $ 12,000.00 Date Item Debit Credit Debit Credit
25-Jan Advaced Customer Payment $ 4,000.00 $ 4,000.00

PrePaid rent Water Bill

Date Item Debit Credit Debit Credit Date Item Debit Credit Debit Credit
2-Jan Rent Payment $ 24,000.00 $ 24,000.00 28-Jan Bill Payment $ 19,000.00 $ 19,000.00

Equipment Advertising Expense

Date Item Debit Credit Debit Credit Date Item Debit Credit Debit Credit
3-Jan Equipment Payment $ 80,000.00 $ 80,000.00 31-Jan Advertising Payment $ 5,000.00 $ 5,000.00

Note payable Electricity Bill

Date Item Debit Credit Debit Credit Date Item Debit Credit Debit Credit
3-Jan Equipment Payment $ 20,000.00 $ 20,000.00 31-Jan Bill Payment $ 2,470.00 $ 2,470.00
4-Jan Supplies Payment $ 17,600.00 $ 37,600.00
13-Jan Supplies Payment $ 17,600.00 $ 20,000.00 Telephone Bill
26-Jan Supplies Payment $ 5,200.00 $ 25,200.00 Date Item Debit Credit Debit Credit
31-Jan Bill Payment $ 1,494.00 $ 1,494.00

Miscellaneous Expenses
Date Item Debit Credit Debit Credit
31-Jan Miscellaneous Payment $ 3,470.00 $ 3,470.00
 Trail Balance Company Name Company Name Company Name
31-Jan Income statement Owner`s Equity Balance Sheet
Account Debit Credit 31-Jan 31-Jan 31-Jan
Cash (as) $ 16,666.00 Revenue Owner invested $ 100,000.00 Assets
Owner invested (O) $ 100,000.00 Customer Services $ 82,600.00 Owner Withdrawal $ - Cash $ 16,666.00
Rent (EXP) $ 12,000.00 Expenses Total Income $ 20,166.00 PrePaid rent $ 24,000.00
PrePaid rent (as) $ 24,000.00 Rent $ 12,000.00 Equipment $ 80,000.00
Equipment (As) $ 80,000.00 Wages $ 19,000.00 Office supplies $ 22,800.00
Note payable (lia) $ 25,200.00 Water Bill $ 19,000.00 NoteRecievable $ 5,900.00
Office supplies (as) $ 22,800.00 Miscellaneous Expenses $ 3,470.00
Customer Services (rev) $ 82,600.00 Advertising Expensse $ 5,000.00 Total Assets $ 149,366.00
Wages (exp) $ 19,000.00 Electricity Bill $ 2,470.00
NoteRecievable (as) $ 5,900.00 Teleohone Bill $ 1,494.00 Liabilities
Customer Prepayment (Lib) $ 4,000.00 Total Expeses $ 62,434.00 Note payable $ 25,200.00
Water Bill (exp) $ 19,000.00 Total Income $ 20,166.00 Owner`s Equity $ 120,166.00 Customer Prepayment $ 4,000.00
Miscellaneous Expenses(exp) $ 3,470.00
Advertising Expensse(exp) $ 5,000.00 Total Liabilities $ 29,200.00
Electricity Bill(exp) $ 2,470.00 Assets Liabilities Owner`s Equity
Teleohone Bill(exp) $ 1,494.00 $ 149,366.00 $ 29,200.00 $ 120,166.00
Total $ 211,800.00 $ 211,800.00 Owner`s Equity $ 120,166.00
$ 149,366.00 $ 149,366.00