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Louis Dixon Pediatric Dentistry, Trial Balance

Debit
Louis Dixon: Capital
Cash $6,400.00
land $91,200.00
Building $91,200.00
Notes Payable
Computer system $4,540.00
Office furniture $5,760.00
Account payable
Account Receivable $0.00
Balancing figures $199,100.00
Dr Cr
Louis Dixon Capital $50,000
Account Receivable $140 land $18,250.00
Building $18,250.00
Computer system $4,680.00
Account payable $960.00
Account payable $1,600.00
Balance c/f $6,400.00
Balance $50,140 Balance $50,140.00
Louis Dixon , Capital
Dr Cr
Balance c/f $50,000.00 cash $50,000.00
Balance $50,000.00 Balance $50,000.00
Dr Cr
Cash $18,250.00 Balance c/f $91,200.00
Notes payable $72,950
Balance figure $91,200.00 Balance figure $91,200.00
Building
Dr Cr
cash $18,250.00 Balance c/f $91,200.00
Notes payable $72,950
Balancing figure $91,200.00 Balancing figure $91,200.00
Notes payable
Dr Cr
Cash
Land
Balance c/f $145,900 land $72,950
Building $72,950
Balancing figure $145,900 Balancing figure $145,900
Computer system
Dr Cr
Cash $4,680.00 Account Receivable $140.00
Balance c/f $4,540.00
Balacing figure $4,680.00 Balacing figure $4,680.00
Office furniture
Dr Cr
Account payable $5,760 Balance c/f $5,760.00
Balacing fiugure $5,760 Balacing fiugure $5,760.00
Account payable
Dr Cr
Cash $960 office furniture $5,760
Cash $1,600
Balance c/f $3,200.00
Balancing figure $5,760 Balancing figure $5,760.00
Account Receivable
Dr Cr
Computer syste $140 Cash $140
Balance c/f $0
Balance $140 Balance $140
Assets = Owner equity + liabilities
Or
Owner equity = Assets - liabilities
Sept 10 Transaction increased Louis Dixon Business assets and liability . While the owner equity
did not directly change with this transaction. This transaction have significant influence on the
louis Dixon's capital employed.Before this transaction Louis Dixon had just $50,000 capital
invested in the business , but now after this transaction they have total capital employed
$195,900 Balance at the year end.. With $3,200 short term payable ..
Credit
$50,000.00
$145,900.00
$3,200.00
$199,100.00
Sept 10 Transaction increased Louis Dixon Business assets and liability . While the owner equity
did not directly change with this transaction. This transaction have significant influence on the
louis Dixon's capital employed.Before this transaction Louis Dixon had just $50,000 capital
invested in the business , but now after this transaction they have total capital employed