Worksheet

Trial Balance
101
102
102A
103
104
105
106
107
107A
108
108A
109
110
110A
111

Cash
Accounts Receivable
Allowance for BAD Debts
Interest Receivable
Prepaid Insurance
Prepaid Rent
Supplies
Office Equipment
Accu. Depr. Office Equipt.
Car Wash Equipment
Accu. Depr. Car Wash
Equipt.
Land
Furnitures and Fixtures
Accu. Depr. F & F
Interest Receivable

201
202

Accounts Payable
15% Notes Payable

203
204
205
206
207
208
209

20% Notes Payable

25% Notes Payable
Loans Payable
Salaries Payable
Interest Payable
Unearned Parking Revenues
Unearned Car Washing
Revenues

301
302
303

Del Rios Capital

Del Rios Withdrawal
Income Summary

401
402
403

Car Wash Revenues

Parking Revenues
Interest Receivable

P 541 200
345 200
19 800
30 00
75 000
270 000
360 000

400 000
120 000

P 180
000
360 000
390 000
200 000
120 000
100 000

330 000
12 000

Adjustments

Adjusted Trial Balance

501
502
503
504
505
506
507
508
509
510
511
512
Total

Utilities Expense
Repairs And Maintenance
Insurance Expense
Salaries Expense
Rent Expense
Advertising Expense
Depreciation Expense
Office Equipt
Depreciation Expense C.W.
Equit
Depreciation Expense F &
F
Bad Debts Expense
Miscellaneous Expense
Interest Expense

882 000
228 000
600 000
10 000

279 000

279 000