Trial Balance for the 12 months ended on 31st December 2016

Accounts Debit Credit

Martgage Loan 20050
Sales 64000
Carriage inwards 1100
Bad Debt 900
Capital 55800
Inventory 6950
Drawings 2400
Office Expense 3000
Debtors 4760
Utility expense 560
Office Building 59200
Cost of Good Sold 44650
Sales Wages 6460
Sales return 1030
Creditor 8400
Advertising expense 2900
Cash 5990
Office equipment 16600
Interest expense 1750
Prepaid rent revenue 3000
Accrued Service Revenue 800
Service Revenue 1800
Accrued Service Revenue 1800
Prepaid consulation revenue 4000
Rent Revenue 3000
Interest revenue 800
160850 160850
 Trial Balance for the 12 months ended on 31st December 2016
Accounts Debit Credit
Mortgage Loan 20050
Sales 64000
Carriage inwards 1100
Bad Debt 900
Capital 55800
Inventory 6950
Drawings 2400
Office Expense 3000
Debtors 4760
Utility expense 560
Office Building 59200
Cost of Good Sold 44650
Sales Wages 6460
Sales return 1030
Creditor 8400
Advertising expense 2900
Cash 5990
Office equipment 16600
Interest expense 1750
Prepaid rent revenue 3000
Accrued Service Revenue 800
Service Revenue 1800
Accrued Service Revenue 1800
Prepaid consulation revenue 4000
Rent Revenue 3000
Interest revenue 800
321700 0 0