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Computer Accounting with QuickBooks 2015 by Donna Kay

Go Digital Reports
Save your QuickBooks reports using the following steps.
Step 1 Go to www.My-QuickBooks.com.
Step 2 Select QB 2015.
Step 3 Download the Go Digital Excel REPORTS template for the assignment
you are completing (Chapter or Case).
Step 4 Open the Excel workbook. Select File > Save As.
Step 5 Rename the Excel file: IMPORTANT! To receive credit for your work, use
the filename: [YourLastName FirstName] [CH/CASE][No] REPORTS.
Example: YourLastName FirstName CH1 REPORTS
Step 6 Close your Excel workbook.
Step 7 When your Computer Accounting with QuickBooks text asks you to print or
export a report, use the Report Center to display the report on your
Step 8 screen.
With the report displayed onscreen, select Excel.

Step 9 Select Create New Worksheet.


Step 10 Select Replace an existing worksheet.

Step 11 Browse for the Excel REPORTS template with your name in the filename.
Step 12 Select the correct sheetname from the drop-down list.
Step 13 Select Advanced.

Step
Step
Step
Step
Step
Step

14
15
16
17
18
19

Uncheck Space between columns.


Uncheck Include QuickBooks Export Guide worksheet with helpful
Select Show report header: On printed report and screen.
Click OK.
Click Export.
If the Export Report Alert window appears, select Do not display this

Step 20 Select Yes to continue. Excel software should open on your screen with
your QuickBooks report inserted into the correct sheet.
Step 21 On the REPORTS sheet, check the reports that you have completed with
an "x". Failure to check the completed reports may result in a score
-0-.your Excel workbook using the appropriate file name. Select File >
Step 22 of
Save
Save As. IMPORTANT! To receive credit for your work, use the
filename: [YourLastName FirstName] [CH/CASE][No] REPORTS.
Example: YourLastName FirstName CH1 REPORTS (Note: With some Excel
versions, you must close the workbook before inserting the next report.)
Step 23 Ask your instructor if you should email the Excel spreadsheet or upload to
your courseware .

Kay

Computer Accounting with QuickBooks 2015 by Do

Chapter 7 Reports
Chapter 7

Sheetname
CH7 TB
CH7 JOUR
CH7 ADJTB
CH7 GL
CH7 PL
CH7 BS
CH7 SCF
CH7 TAX
CH7 CASH

X
X
X
X
X
X
X
X
X

*
*
*
*
*
*
*
*
*

Trial Balance
Journal
Adjusted Trial Balance
General Ledger
Profit & Loss
Balance Sheet
Statement of Cash Flows
Income Tax Preparation Report
Cash Flow Forecast
Exercise 7.1

Task 2: Profit & Loss Vertical Analysis


Exercise 7.2

EX7.1.2 PL ANLZ

Task 2: Balance Sheet Vertical Analysis


Exercise 7.3

EX7.2.2 BS ANLZ

Task 2: General Ledger Account

EX7.3.2 GL

Project 7 Reports
X
X
X
X
X
X
X
X

*
*
*
*
*
*
*
*

Project 7
Trial Balance
Adjusting Journal Entries
Adjusted Trial Balance
Profit & Loss
Profit & Loss Detail
Balance Sheet
Balance Sheet Vertical Analysis
General Ledger

Sheetname
PR7.3 TB
PR7.5 ADJ
PR7.6 ADJTB
PR7.7 PL
PR7.8 PL DET
PR7.9 BS
PR7.10 BS ANLZ
PR7.11 GL

Eric Davis Chapter 7 Rock Castle Construction

8:38 PM

Trial Balance

12/15/2019

As of December 31, 2019

Accrual Basis
Dec 31, 19
Debit

10100 Checking
10300 Savings
10400 Petty Cash
11000 Accounts Receivable
12000 Undeposited Funds
12100 Inventory Asset
12800 Employee Advances

17,910.19
500.00
102,027.93
2,440.00
30,680.14
832.00

13100 Pre-paid Insurance

4,050.00

13400 Retainage Receivable

3,703.02

15000 Furniture and Equipment

34,326.00

15100 Vehicles

78,936.91

15200 Buildings and Improvements

325,000.00

15300 Construction Equipment

15,300.00

16900 Land

90,000.00

17000 Accumulated Depreciation


18700 Security Deposits

Credit

108,863.48

110,344.60
1,720.00

20000 Accounts Payable

27,885.72

20500 QuickBooks Credit Card

144.20

20600 CalOil Credit Card

382.62

24000 Payroll Liabilities

0.00

24000 Payroll Liabilities:24010 Federal Withholding

8.00

24000 Payroll Liabilities:24020 FICA Payable

0.00

24000 Payroll Liabilities:24030 AEIC Payable

0.00

24000 Payroll Liabilities:24040 FUTA Payable

0.00

24000 Payroll Liabilities:24050 State Withholding

4.00

24000 Payroll Liabilities:24060 SUTA Payable

0.00

24000 Payroll Liabilities:24070 State Disability Payable

17.20

24000 Payroll Liabilities:24080 Worker's Compensation

0.00

24000 Payroll Liabilities:24100 Emp. Health Ins Payable

162.50

25500 Sales Tax Payable

5.66

23000 Loan - Vehicles (Van)

10,501.47

23100 Loan - Vehicles (Utility Truck)

19,936.91

23200 Loan - Vehicles (Pickup Truck)

22,641.00

28100 Loan - Construction Equipment

13,911.32

28200 Loan - Furniture/Office Equip

21,000.00

28700 Note Payable - Bank of Anycity

2,693.21

28900 Mortgage - Office Building

296,283.00

30000 Opening Bal Equity

38,773.75

30100 Capital Stock

73,500.00

32000 Retained Earnings


40100 Construction Income

61,756.76
0.00

40100 Construction Income:40110 Design Income

36,729.25

40100 Construction Income:40130 Labor Income

217,630.42

40100 Construction Income:40140 Materials Income

120,233.67

Page 7 of 245

Dec 31, 19
Debit
40100 Construction Income:40150 Subcontracted Labor Income
40100 Construction Income:40199 Less Discounts given

82,710.35
48.35

40500 Reimbursement Income:40520 Permit Reimbursement Income

1,223.75

40500 Reimbursement Income:40530 Reimbursed Freight & Delivery

896.05

50100 Cost of Goods Sold

15,234.43

54000 Job Expenses:54200 Equipment Rental


54000 Job Expenses:54300 Job Materials

1,850.00
99,648.70

54000 Job Expenses:54400 Permits and Licenses


54000 Job Expenses:54500 Subcontractors
54000 Job Expenses:54520 Freight & Delivery

700.00
63,217.95
877.10

54000 Job Expenses:54599 Less Discounts Taken

201.81

60100 Automobile:60110 Fuel

1,588.70

60100 Automobile:60120 Insurance

2,850.24

60100 Automobile:60130 Repairs and Maintenance

2,406.00

60400 Selling Expense:60410 Advertising Expense

200.00

60600 Bank Service Charges

145.00

62100 Insurance:62110 Disability Insurance


62100 Insurance:62120 Liability Insurance
62100 Insurance:62130 Work Comp

582.06
5,885.96
14,057.47

62400 Interest Expense:62420 Loan Interest

1,995.65

62700 Payroll Expenses:62710 Gross Wages

114,556.25

62700 Payroll Expenses:62720 Payroll Taxes

8,763.56

62700 Payroll Expenses:62730 FUTA Expense

268.00

62700 Payroll Expenses:62740 SUTA Expense

1,233.50

63000 Office Supplies

50.00

63100 Postage

104.20

63600 Professional Fees:63610 Accounting

250.00

64200 Repairs:64210 Building Repairs

175.00

64200 Repairs:64220 Computer Repairs

300.00

64200 Repairs:64230 Equipment Repairs

1,350.00

64800 Tools and Machinery

2,820.68

65100 Utilities:65110 Gas and Electric

1,251.16

65100 Utilities:65120 Telephone

895.15

65100 Utilities:65130 Water

300.00

70100 Other Income


70200 Interest Income
TOTAL

Credit

146.80
###

229.16
1,159,923.98

Page 8 of 245

Eric Davis Chapter 7 Rock Castle Construction

Journal
December 31, 2019
Trans #

Type

1,802 Sales Tax Payment

Date

Num

Adj

### 522

Name

Memo

City of East Bayshore


City of East Bayshore

1,803 Sales Tax Payment

### 523

State Board of Equalizatio ABCD 11-234567


State Board of Equalizatio ABCD 11-234567

1,827 General Journal

### ADJ2019.1

Record 2019 Depreciation

Record 2019 Depreciation

TOTAL

Page 9 of 245

Eric Davis Chapter 7 Rock Castle Construction


8:43 PM

Journal

###

December 31, 2019


Account

Debit

10100 Checking
25500 Sales Tax Payable

0.29
0.29
0.29

10100 Checking
25500 Sales Tax Payable

975.95
975.95

###

17000 Accumulated Depreciation


TOTAL

0.29
975.95

975.95
60900 Depreciation Expense

Credit

3,000.00
###
###

3,000.00
3,976.24

Page 10 of 245

Eric Davis Chapter 7 Rock Castle Construction

Adjusted Trial Balance


All Transactions
Unadjusted Balance
Debit
10100 Checking
10300 Savings
10400 Petty Cash
11000 Accounts Receivable
12000 Undeposited Funds
12100 Inventory Asset
12800 Employee Advances

500.00
102,027.93
2,440.00
30,680.14
832.00

13400 Retainage Receivable

3,703.02

15000 Furniture and Equipment

34,326.00

15100 Vehicles

78,936.91
325,000.00

15300 Construction Equipment

15,300.00

16900 Land

90,000.00

17000 Accumulated Depreciation

40,203.88
27,885.72

20500 QuickBooks Credit Card

144.20

20600 CalOil Credit Card

382.62

24000 Payroll Liabilities

0.00

24000 Payroll Liabilities:24010 Federal Withholding

8.00

24000 Payroll Liabilities:24020 FICA Payable

0.00

24000 Payroll Liabilities:24030 AEIC Payable

0.00

24000 Payroll Liabilities:24040 FUTA Payable

0.00

24000 Payroll Liabilities:24050 State Withholding

4.00
0.00

24000 Payroll Liabilities:24070 State Disability Payable

17.20

24000 Payroll Liabilities:24080 Worker's Compensation

0.00

24000 Payroll Liabilities:24100 Emp. Health Ins Payable

162.50

25500 Sales Tax Payable

5.66

23000 Loan - Vehicles (Van)

10,501.47

23100 Loan - Vehicles (Utility Truck)

19,936.91

23200 Loan - Vehicles (Pickup Truck)

22,641.00

28100 Loan - Construction Equipment

13,911.32

28200 Loan - Furniture/Office Equip

21,000.00

28700 Note Payable - Bank of Anycity

2,693.21

28900 Mortgage - Office Building

296,283.00

30000 Opening Bal Equity

38,773.75

30100 Capital Stock

73,500.00

32000 Retained Earnings


40100 Construction Income

###

1,720.00

20000 Accounts Payable

24000 Payroll Liabilities:24060 SUTA Payable

Credit

17,910.19

4,050.00

18700 Security Deposits

Debit

108,863.48

13100 Pre-paid Insurance

15200 Buildings and Improvements

Credit

Adjustments

18,470.43
0.00

40100 Construction Income:40110 Design Income

40,129.25

40100 Construction Income:40130 Labor Income

244,710.50

40100 Construction Income:40140 Materials Income

176,714.54

Page 11 of 245

Unadjusted Balance
Debit
40100 Construction Income:40150 Subcontracted Labor Income
40100 Construction Income:40199 Less Discounts given

3,078.75
896.05
23,891.39
1,850.00

54000 Job Expenses:54300 Job Materials


54000 Job Expenses:54400 Permits and Licenses

112,017.89
925.00

54000 Job Expenses:54500 Subcontractors

116,567.95

54000 Job Expenses:54520 Freight & Delivery

912.10

54000 Job Expenses:54599 Less Discounts Taken

201.81

60100 Automobile:60110 Fuel

3,303.70

60100 Automobile:60120 Insurance

5,700.48

60100 Automobile:60130 Repairs and Maintenance

4,956.00

60400 Selling Expense:60410 Advertising Expense

200.00

60600 Bank Service Charges

295.00

60900 Depreciation Expense


62100 Insurance:62110 Disability Insurance

###
1,182.06

62100 Insurance:62120 Liability Insurance

10,978.94

62100 Insurance:62130 Work Comp

17,357.47

62400 Interest Expense:62420 Loan Interest

6,701.13

62700 Payroll Expenses:62710 Gross Wages

114,556.25

62700 Payroll Expenses:62720 Payroll Taxes

8,763.56

62700 Payroll Expenses:62730 FUTA Expense

268.00

62700 Payroll Expenses:62740 SUTA Expense

1,233.50

63000 Office Supplies


63100 Postage
63600 Professional Fees:63610 Accounting
63900 Rent
64200 Repairs:64210 Building Repairs

50.00
104.20
500.00
1,200.00
175.00

64200 Repairs:64220 Computer Repairs

1,014.00

64200 Repairs:64230 Equipment Repairs

3,150.00

64800 Tools and Machinery

4,278.59

65100 Utilities:65110 Gas and Electric

3,624.59

65100 Utilities:65120 Telephone

2,398.15

65100 Utilities:65130 Water

793.00

70100 Other Income


70200 Interest Income
TOTAL

Credit

212,431.61

40500 Reimbursement Income:40530 Reimbursed Freight & Delivery


54000 Job Expenses:54200 Equipment Rental

Adjustments
Debit

48.35

40500 Reimbursement Income:40520 Permit Reimbursement Income


50100 Cost of Goods Sold

Credit

146.80
###

510.19
###

###

###

Page 12 of 245

Eric Davis Chapter 7 Rock Castle Construction

8:45 PM

Adjusted Trial Balance

12/15/2019

All Transactions

Accrual Basis
Adjusted Balance
Debit

10100 Checking
10300 Savings
10400 Petty Cash
11000 Accounts Receivable
12000 Undeposited Funds
12100 Inventory Asset
12800 Employee Advances

17,910.19
500.00
102,027.93
2,440.00
30,680.14
832.00

13100 Pre-paid Insurance

4,050.00

13400 Retainage Receivable

3,703.02

15000 Furniture and Equipment

34,326.00

15100 Vehicles

78,936.91

15200 Buildings and Improvements

325,000.00

15300 Construction Equipment

15,300.00

16900 Land

90,000.00

17000 Accumulated Depreciation


18700 Security Deposits

Credit

108,863.48

113,344.60
1,720.00

20000 Accounts Payable

27,885.72

20500 QuickBooks Credit Card

144.20

20600 CalOil Credit Card

382.62

24000 Payroll Liabilities

0.00

24000 Payroll Liabilities:24010 Federal Withholding

8.00

24000 Payroll Liabilities:24020 FICA Payable

0.00

24000 Payroll Liabilities:24030 AEIC Payable

0.00

24000 Payroll Liabilities:24040 FUTA Payable

0.00

24000 Payroll Liabilities:24050 State Withholding

4.00

24000 Payroll Liabilities:24060 SUTA Payable

0.00

24000 Payroll Liabilities:24070 State Disability Payable

17.20

24000 Payroll Liabilities:24080 Worker's Compensation

0.00

24000 Payroll Liabilities:24100 Emp. Health Ins Payable

162.50

25500 Sales Tax Payable

5.66

23000 Loan - Vehicles (Van)

10,501.47

23100 Loan - Vehicles (Utility Truck)

19,936.91

23200 Loan - Vehicles (Pickup Truck)

22,641.00

28100 Loan - Construction Equipment

13,911.32

28200 Loan - Furniture/Office Equip

21,000.00

28700 Note Payable - Bank of Anycity

2,693.21

28900 Mortgage - Office Building

296,283.00

30000 Opening Bal Equity

38,773.75

30100 Capital Stock

73,500.00

32000 Retained Earnings


40100 Construction Income

18,470.43
0.00

40100 Construction Income:40110 Design Income

40,129.25

40100 Construction Income:40130 Labor Income

244,710.50

40100 Construction Income:40140 Materials Income

176,714.54

Page 13 of 245

Adjusted Balance
Debit
40100 Construction Income:40150 Subcontracted Labor Income
40100 Construction Income:40199 Less Discounts given

212,431.61
48.35

40500 Reimbursement Income:40520 Permit Reimbursement Income

3,078.75

40500 Reimbursement Income:40530 Reimbursed Freight & Delivery


50100 Cost of Goods Sold
54000 Job Expenses:54200 Equipment Rental

896.05
23,891.39
1,850.00

54000 Job Expenses:54300 Job Materials


54000 Job Expenses:54400 Permits and Licenses

112,017.89
925.00

54000 Job Expenses:54500 Subcontractors

116,567.95

54000 Job Expenses:54520 Freight & Delivery

912.10

54000 Job Expenses:54599 Less Discounts Taken

201.81

60100 Automobile:60110 Fuel

3,303.70

60100 Automobile:60120 Insurance

5,700.48

60100 Automobile:60130 Repairs and Maintenance

4,956.00

60400 Selling Expense:60410 Advertising Expense

200.00

60600 Bank Service Charges

295.00

60900 Depreciation Expense

73,140.72

62100 Insurance:62110 Disability Insurance

1,182.06

62100 Insurance:62120 Liability Insurance

10,978.94

62100 Insurance:62130 Work Comp

17,357.47

62400 Interest Expense:62420 Loan Interest

6,701.13

62700 Payroll Expenses:62710 Gross Wages

114,556.25

62700 Payroll Expenses:62720 Payroll Taxes

8,763.56

62700 Payroll Expenses:62730 FUTA Expense

268.00

62700 Payroll Expenses:62740 SUTA Expense

1,233.50

63000 Office Supplies


63100 Postage
63600 Professional Fees:63610 Accounting
63900 Rent
64200 Repairs:64210 Building Repairs

50.00
104.20
500.00
1,200.00
175.00

64200 Repairs:64220 Computer Repairs

1,014.00

64200 Repairs:64230 Equipment Repairs

3,150.00

64800 Tools and Machinery

4,278.59

65100 Utilities:65110 Gas and Electric

3,624.59

65100 Utilities:65120 Telephone

2,398.15

65100 Utilities:65130 Water

793.00

70100 Other Income


70200 Interest Income
TOTAL

Credit

146.80
###

510.19
1,338,455.89

Page 14 of 245

Eric Davis Chapter 7 Rock Castle Construction

General Ledger
As of December 31, 2019
Type

Date

Num

Adj

10100 Checking
Bill Pmt -Check

### 407

Bill Pmt -Check

### 408

Bill Pmt -Check

### 409

Deposit

###

Deposit

###

Deposit

###

Deposit

###

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Liability Check

### 410

Liability Check

### 411

Liability Check

### 412

Liability Check

### 413

Check

### 414

Bill Pmt -Check

### 415

Bill Pmt -Check

### 416

Bill Pmt -Check

### 417

Transfer

###

Deposit

###

Bill Pmt -Check

### 418

Bill Pmt -Check

### 419

Bill Pmt -Check

### 420

Sales Receipt

### 3003

Deposit

###

Bill Pmt -Check

### 421

Check

### 422

Sales Tax Payment

### 423

Bill Pmt -Check

### 424

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Payment

### 548

Check

### 425

Deposit

###

Check

### 426

Check

### 427

Check

### 428

Sales Receipt

### 3004

Sales Receipt

### 3005

Bill Pmt -Check

### 429

Sales Receipt

### 3006

Bill Pmt -Check

### 430

Bill Pmt -Check

### 431

Page 15 of 245

Type

Date

Num

Bill Pmt -Check

### 432

Deposit

###

Bill Pmt -Check

### 433

Bill Pmt -Check

### 434

Check

### 435

Check

### 436

Check

### 437

Check

### 438

Check

### 439

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Deposit

###

Payment

###

Bill Pmt -Check

### 440

Bill Pmt -Check

### 441

Bill Pmt -Check

### 442

Bill Pmt -Check

### 443

Liability Check

### 444

Liability Check

### 445

Liability Check

### 446

Liability Check
Deposit

Adj

### 447
11/11/2019

Check

### 448

Bill Pmt -Check

### 449

Bill Pmt -Check

### 450

Bill Pmt -Check

### 451

Bill Pmt -Check

### 452

Bill Pmt -Check

### 453

Check

### 454

Check

### 455

Check

### 456

Check

### 457

Sales Tax Payment

### 458

Check

### DRAFT

Bill Pmt -Check

### 459

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Check

### 460

Check

###

Bill Pmt -Check

### 461

Deposit

###

Check

### 462

Check

### 463

Deposit

###

Deposit

###

Deposit

###

Deposit

###

Page 16 of 245

Type

Date

Num

Transfer

###

Deposit

###

Deposit

###

Payment

###

Deposit

###

Bill Pmt -Check

### 464

Bill Pmt -Check

### 465

Bill Pmt -Check

### 466

Bill Pmt -Check

### 467

Bill Pmt -Check

### 468

Bill Pmt -Check

### 469

Bill Pmt -Check

### 470

Sales Receipt

### 3007

Check

### 471

Bill Pmt -Check

### 472

Payment

### 41077

Bill Pmt -Check

### 473

Check

### 474

Check

### 475

Check

### 476

Bill Pmt -Check

### 477

Check

### 478

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Deposit

###

Check

### 479

Payment

###

Transfer

###

Payment

### 56321

Bill Pmt -Check

### 480

Bill Pmt -Check

### 481

Bill Pmt -Check

### 482

Bill Pmt -Check

### 483

Bill Pmt -Check

### 484

Bill Pmt -Check

### 485

Bill Pmt -Check

### 486

Liability Check

### 487

Liability Check

### 488

Liability Check

### 489

Liability Check

### 490

Check

### 491

Bill Pmt -Check

### 492

Bill Pmt -Check

### 493

Bill Pmt -Check

### 494

Bill Pmt -Check

### 495

Bill Pmt -Check

### 496

Deposit

###

Sales Receipt

### 3008

Adj

Page 17 of 245

Type

Date

Num

Bill Pmt -Check

### 497

Deposit

###

Bill Pmt -Check

### 498

Bill Pmt -Check

### 499

Bill Pmt -Check

### 500

Deposit

###

Bill Pmt -Check

### 501

Transfer

### SEND

Bill Pmt -Check

### 502

Bill Pmt -Check

### 503

Bill Pmt -Check

### 504

Bill Pmt -Check

### 505

Bill Pmt -Check

### 506

Bill Pmt -Check

### 507

Bill Pmt -Check

### 508

Bill Pmt -Check

### 509

Bill Pmt -Check

### 510

Bill Pmt -Check

### 511

Bill Pmt -Check

### 512

Bill Pmt -Check

### 513

Bill Pmt -Check

### 514

Payment

###

Payment

### 42000

Paycheck

### 10073

Paycheck

### 10074

Paycheck

### 10075

Paycheck

### 10076

Paycheck

### 10077

Paycheck

### 10078

Paycheck

### 10079

Check

### 515

Sales Tax Payment

### 516

Deposit

###

Check
Deposit

### 517
###

Check

### 518

Check

### 519

Liability Check

### 10083

Liability Check

### 10084

Liability Check

### 10085

Deposit

###

Check

###

Deposit

###

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Bill Pmt -Check

### 520

Bill Pmt -Check

### 521

Bill Pmt -Check

### 524

Adj

Page 18 of 245

Type

Date

Num

Bill Pmt -Check

### 525

Bill Pmt -Check

### 526

Deposit

###

Sales Tax Payment

### 522

Sales Tax Payment

### 523

Transfer

###

Transfer

###

Transfer

###

Transfer

###

Invoice

### FC 2

Invoice

### 1064

Invoice

### 1065

Invoice

### 1066

Invoice

### 1067

Invoice

### 1068

Payment

### 548

Payment

### 10034

Invoice

### 1069

Invoice

### 1070

Invoice

### 1071

Invoice

### 1072

Invoice

### 1073

Payment

### 1587

Payment

### 5874

Payment

### 41022

Invoice

### FC 3

Invoice

### FC 4

Payment

### 3104

Adj

Total 10100 Checking


10300 Savings

Total 10300 Savings


10400 Petty Cash
Total 10400 Petty Cash
11000 Accounts Receivable

Payment

###

Payment

11/11/2019 10153

Payment

### 1563

Invoice

### 1074

Invoice

### 1075

Invoice

### 1076

Payment

### 9865

Invoice

### 1077

Invoice

### 1078

Invoice

### 1079

Payment

###

Invoice

### 1080

Invoice

### 1081

Invoice

### 1082

Invoice

### 1083

Page 19 of 245

Type

Date

Num

Invoice

### 1084

Payment

###

Payment

### 87521

Payment

###

Payment

### 8754

Payment

### 15785

Payment

###

Invoice

### 1085

Invoice

### 1086

Payment

### 41077

Check

### 476

Credit Memo

### 4002

Invoice

### 1087

Invoice

### 1088

Invoice

### FC 5

Payment

###

Payment

### 9873

Payment

###

Invoice

### 1089

Payment

### 56321

Invoice

### 1090

Invoice

### 1091

Invoice

### 1092

Payment

### 6321

Invoice

### FC 6

Payment

### 8602

Invoice

### 1093

Payment

### 306

Payment

### 10586

Payment

###

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Payment

### 986

Invoice

### 1097

Invoice

### 1098

Payment

###

Payment

###

Payment

### 42000

Invoice

### 1100

Invoice

### 1106

Payment

### 1005

Invoice

### 1101

Credit Memo

### 1102

Invoice

### 1103

Payment

###

Invoice

### 1104

Invoice

### 1105

Payment

### 625

Adj

Page 20 of 245

Type

Date

Num

Adj

Total 11000 Accounts Receivable


12000 Undeposited Funds
Deposit

###

Deposit

###

Deposit

### 9481

Deposit

### 4297

Deposit

### 9462

Invoice

### 1067

Deposit

###

Payment

### 10034

Deposit

### 10034

Payment

### 1587

Payment

### 5874

Payment

### 41022

Deposit

### 41022

Payment

### 3104

Deposit

### 3104

Payment

11/11/2019 10153

Deposit

11/11/2019 10153

Payment

### 1563

Payment

### 9865

Deposit

### 1563

Payment

###

Payment

###

Deposit

### 5874

Deposit

### 9865

Payment

### 87521

Payment

###

Payment

### 8754

Payment

### 15785

Deposit

### 8754

Deposit

###

Deposit

### 15785

Deposit

###

Deposit

###

Payment

###

Payment

### 9873

Deposit

###

Payment

### 6321

Deposit

### 6321

Payment

### 8602

Payment

### 306

Payment

### 10586

Payment

###

Deposit

###

Payment

### 986

Deposit

### 306

Payment

###

Sales Receipt

### 3009

Page 21 of 245

Type

Date

Num

Payment

### 1005

Deposit

### 1005

Payment

###

Deposit

###

Payment

### 625

Deposit

### 625

Bill

###

Bill

###

Bill

###

Invoice

### 1072

Bill

###

Bill

###

Bill

###

Invoice

### 1081

Invoice

### 1085

Invoice

### 1088

Bill

###

Inventory Adjust

### 2

Item Receipt

###

Invoice

### 1089

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Invoice

### 1097

Sales Receipt

### 3009

Invoice

### 1100

Invoice

### 1101

Credit Memo

### 1102

Invoice

### 1103

Bill

###

Bill

###

Bill

###

Invoice

### 1104

Check

### 478

General Journal

### 1119

General Journal

### 1120

General Journal

### 1121

General Journal

### 1122

Bill

###

Invoice

### 1072

Invoice

### 1078

Adj

Total 12000 Undeposited Funds


12100 Inventory Asset

Total 12100 Inventory Asset


12800 Employee Advances
Total 12800 Employee Advances
13100 Pre-paid Insurance

Total 13100 Pre-paid Insurance


13400 Retainage Receivable

Page 22 of 245

Type

Date

Num

Adj

Invoice

### 1079

Invoice

### 1090

General Journal

### ADJ2019.1

Bill

### 903-01

Bill Pmt -Check

### 408

Bill Pmt -Check

### 409

Bill

###

Bill Pmt -Check

### 407

Bill

### 125

Bill

### 035

Bill

### 1097-031

Bill

###

Bill

### 954592

Bill

### Q4/03

Bill Pmt -Check

### 415

Bill Pmt -Check

### 416

Bill Pmt -Check

### 417

Bill

### 502-K

Bill

### 89-095

Bill

###

Bill Pmt -Check

### 418

Bill Pmt -Check

### 419

Bill Pmt -Check

### 420

Bill Pmt -Check

### 421

Bill Pmt -Check

### 424

Bill

### 10K98L

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Total 13400 Retainage Receivable


15000 Furniture and Equipment
Total 15000 Furniture and Equipment
15100 Vehicles
15200 Buildings and Improvements
Total 15200 Buildings and Improvements
15300 Construction Equipment
Total 15300 Construction Equipment
16900 Land
Total 16900 Land
17000 Accumulated Depreciation
Total 17000 Accumulated Depreciation
18700 Security Deposits
Total 18700 Security Deposits
20000 Accounts Payable

Page 23 of 245

Type

Date

Num

Bill Pmt -Check

### 429

Bill

###

Bill

###

Credit

### Return

Bill Pmt -Check

### 430

Bill Pmt -Check

### 431

Bill Pmt -Check

### 432

Bill

###

Bill

### 73942

Bill Pmt -Check

### 433

Bill Pmt -Check

### 434

Bill

###

Bill

### ROCK-02

Bill

###

Bill

###

Bill

###

Bill

### 036

Bill

###

Bill

###

Bill Pmt -Check

### 440

Bill Pmt -Check

### 441

Bill Pmt -Check

### 443

Bill Pmt -Check

### 442

Bill

###

Bill

### 187-H9

Bill

###

Bill

###

Bill

11/11/2019

Bill

###

Bill

###

Bill Pmt -Check

### 449

Bill Pmt -Check

### 450

Bill Pmt -Check

### 451

Bill Pmt -Check

### 452

Bill Pmt -Check

### 453

Bill

###

Bill

###

Bill Pmt -Check

### 459

Bill

###

Bill

###

Bill

###

Bill

### 12849

Bill Pmt -Check

### 461

Bill

###

Bill

###

Bill

###

Bill

###

Bill Pmt -Check

### 464

Bill Pmt -Check

### 465

Adj

Page 24 of 245

Type

Date

Num

Bill Pmt -Check

### 466

Bill Pmt -Check

### 467

Bill Pmt -Check

### 468

Bill Pmt -Check

### 469

Bill Pmt -Check

### 470

Bill

### 7893

Bill

###

Bill

###

Bill Pmt -Check

### 472

Bill Pmt -Check

### 473

Bill

###

Bill Pmt -Check

### 477

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

### 038

Bill

###

Bill

###

Item Receipt

###

Bill Pmt -Check

### 480

Bill Pmt -Check

### 481

Bill Pmt -Check

### 482

Bill Pmt -Check

### 483

Bill Pmt -Check

### 484

Bill Pmt -Check

### 485

Bill Pmt -Check

### 486

Bill

###

Bill

###

Bill Pmt -Check

### 492

Bill Pmt -Check

### 493

Bill Pmt -Check

### 494

Bill Pmt -Check

### 495

Bill Pmt -Check

### 496

Bill

###

Bill

###

Bill Pmt -Check

### 497

Bill

###

Bill

###

Bill

###

Adj

Page 25 of 245

Type

Date

Num

Bill

###

Bill

###

Bill

###

Credit

### CR-1098

Bill

###

Bill

###

Bill Pmt -Check

### 498

Bill

### 20001

Bill Pmt -Check

### 499

Bill Pmt -Check

### 500

Bill Pmt -Check

### 501

Bill

###

Bill Pmt -Check

### 502

Bill Pmt -Check

### 503

Bill Pmt -Check

### 504

Bill Pmt -Check

### 505

Bill

### 12/03

Bill Pmt -Check

### 506

Bill Pmt -Check

### 507

Bill Pmt -Check

### 508

Bill Pmt -Check

### 509

Bill Pmt -Check

### 510

Bill Pmt -Check

### 511

Bill Pmt -Check

### 512

Bill Pmt -Check

### 513

Bill Pmt -Check

### 514

Bill

###

Bill

### 8059

Bill

###

Bill

###

Bill

###

Bill Pmt -Check

### 520

Bill Pmt -Check

### 521

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill Pmt -Check

### 524

Bill Pmt -Check

### 525

Bill Pmt -Check

### 526

Credit Card Charge

###

Check

### 456

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Adj

Total 20000 Accounts Payable


20500 QuickBooks Credit Card

Total 20500 QuickBooks Credit Card

Page 26 of 245

Type

Date

Num

Adj

20600 CalOil Credit Card


Credit Card Charge

###

Check

### 422

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Check

### 457

Credit Card Charge

###

Credit Card Charge

###

Check

### 479

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Liability Check

### 411

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Liability Check

### 445

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Liability Check

### 488

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10084

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Total 20600 CalOil Credit Card


24000 Payroll Liabilities
24010 Federal Withholding

Total 24010 Federal Withholding


24020 FICA Payable

Page 27 of 245

Type

Date

Num

Paycheck

### 10060

Liability Check

### 411

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Liability Check

### 445

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Liability Check

### 488

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10084

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Liability Check

### 411

Paycheck

### 10061

Paycheck

### 10064

Liability Check

### 445

Paycheck

### 10067

Paycheck

### 10070

Liability Check

### 488

Paycheck

### 10076

Paycheck

### 10073

Liability Check

### 10084

Paycheck

### 10081

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Adj

Total 24020 FICA Payable


24030 AEIC Payable

Total 24030 AEIC Payable


24040 FUTA Payable

Page 28 of 245

Type

Date

Num

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10084

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Liability Check

### 410

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Liability Check

### 444

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Liability Check

### 487

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10083

Paycheck

### 10080

Adj

Total 24040 FUTA Payable


24050 State Withholding

Page 29 of 245

Type

Date

Num

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10083

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Liability Check

### 410

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Liability Check

### 444

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Adj

Total 24050 State Withholding


24060 SUTA Payable

Total 24060 SUTA Payable


24070 State Disability Payable

Page 30 of 245

Type

Date

Num

Liability Check

### 487

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10083

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Liability Check

### 413

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Liability Check

### 447

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Liability Check

### 490

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Liability Check

### 10085

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Liability Check

### 412

Adj

Total 24070 State Disability Payable


24080 Worker's Compensation

Total 24080 Worker's Compensation


24100 Emp. Health Ins Payable

Page 31 of 245

Type

Date

Num

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Liability Check

### 446

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Liability Check

### 489

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10081

Invoice

### 1064

Invoice

### 1065

Sales Receipt

### 3003

Invoice

### 1066

Invoice

### 1067

Sales Tax Payment

### 423

Invoice

### 1068

Invoice

### 1069

Sales Receipt

### 3004

Invoice

### 1070

Sales Receipt

### 3005

Invoice

### 1071

Invoice

### 1072

Invoice

### 1073

Sales Receipt

### 3006

Invoice

### 1074

Invoice

### 1075

Invoice

### 1076

Sales Tax Payment

### 458

Adj

Total 24100 Emp. Health Ins Payable


24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities
25500 Sales Tax Payable

Page 32 of 245

Type

Date

Num

Invoice

### 1077

Invoice

### 1078

Invoice

### 1079

Invoice

### 1080

Invoice

### 1081

Invoice

### 1082

Invoice

### 1083

Invoice

### 1084

Invoice

### 1085

Sales Receipt

### 3007

Invoice

### 1086

Credit Memo

### 4002

Invoice

### 1087

Invoice

### 1088

Invoice

### 1089

Invoice

### 1090

Sales Receipt

### 3008

Invoice

### 1091

Invoice

### 1092

Invoice

### 1093

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Invoice

### 1097

Invoice

### 1098

Sales Tax Payment

### 516

Sales Receipt

### 3009

Invoice

### 1100

Invoice

### 1106

Invoice

### 1101

Credit Memo

### 1102

Invoice

### 1103

Invoice

### 1104

Invoice

### 1105

Sales Tax Payment

### 522

Sales Tax Payment

### 523

Bill

### 035

Bill

### 036

Bill

### 038

Check

### 426

Check

### 462

Adj

Total 25500 Sales Tax Payable


23000 Loan - Vehicles (Van)

Total 23000 Loan - Vehicles (Van)


23100 Loan - Vehicles (Utility Truck)
Total 23100 Loan - Vehicles (Utility Truck)
23200 Loan - Vehicles (Pickup Truck)
Total 23200 Loan - Vehicles (Pickup Truck)
28100 Loan - Construction Equipment

Page 33 of 245

Type

Date

Num

Adj

Total 28100 Loan - Construction Equipment


28200 Loan - Furniture/Office Equip
Total 28200 Loan - Furniture/Office Equip
28700 Note Payable - Bank of Anycity
Check

### 437

Check

### 475

Deposit

### 555

Deposit

### 556

Invoice

### 1067

Invoice

### 1067

Invoice

### 1068

Invoice

### 1092

Invoice

### 1064

Sales Receipt

### 3003

Invoice

### 1066

Invoice

### 1067

Invoice

### 1068

Invoice

### 1069

Sales Receipt

### 3004

Invoice

### 1070

Sales Receipt

### 3005

Sales Receipt

### 3006

Invoice

### 1073

Invoice

### 1071

Invoice

### 1072

Invoice

### 1074

Invoice

### 1076

Invoice

### 1077

Invoice

### 1079

Invoice

### 1080

Invoice

### 1082

Invoice

### 1083

Invoice

### 1084

Invoice

### 1085

Sales Receipt

### 3007

Invoice

### 1086

Total 28700 Note Payable - Bank of Anycity


28900 Mortgage - Office Building
Total 28900 Mortgage - Office Building
30000 Opening Bal Equity
Total 30000 Opening Bal Equity
30100 Capital Stock

Total 30100 Capital Stock


32000 Retained Earnings
Total 32000 Retained Earnings
40100 Construction Income
40110 Design Income

Total 40110 Design Income


40130 Labor Income

Page 34 of 245

Type

Date

Num

Invoice

### 1086

Invoice

### 1087

Invoice

### 1088

Invoice

### 1089

Invoice

### 1091

Invoice

### 1092

Invoice

### 1093

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Invoice

### 1097

Invoice

### 1098

Invoice

### 1100

Invoice

### 1106

Invoice

### 1101

Invoice

### 1104

Invoice

### 1105

Invoice

### 1067

Invoice

### 1069

Sales Receipt

### 3004

Invoice

### 1071

Invoice

### 1072

Invoice

### 1075

Invoice

### 1077

Invoice

### 1079

Invoice

### 1080

Invoice

### 1081

Invoice

### 1084

Invoice

### 1085

Invoice

### 1086

Credit Memo

### 4002

Invoice

### 1088

Invoice

### 1089

Sales Receipt

### 3008

Invoice

### 1091

Invoice

### 1094

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Invoice

### 1096

Invoice

### 1097

Invoice

### 1098

Sales Receipt

### 3009

Invoice

### 1100

Invoice

### 1101

Credit Memo

### 1102

Invoice

### 1103

Adj

Total 40130 Labor Income


40140 Materials Income

Page 35 of 245

Type

Date

Num

Invoice

### 1104

Invoice

### 1065

Invoice

### 1067

Invoice

### 1069

Invoice

### 1071

Invoice

### 1075

Invoice

### 1078

Invoice

### 1079

Invoice

### 1080

Invoice

### 1082

Invoice

### 1084

Invoice

### 1086

Invoice

### 1088

Invoice

### 1089

Invoice

### 1091

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Invoice

### 1097

Invoice

### 1098

Invoice

### 1067

Invoice

### 1086

Invoice

### 1094

Invoice

### 1095

Invoice

### 1096

Invoice

### 1067

Invoice

### 1072

Invoice

### 1081

Invoice

### 1085

Invoice

### 1088

Inventory Adjust

### 2

Invoice

### 1089

Invoice

### 1094

Invoice

### 1095

Adj

Total 40140 Materials Income


40150 Subcontracted Labor Income

Total 40150 Subcontracted Labor Income


40199 Less Discounts given
Total 40199 Less Discounts given
40100 Construction Income - Other
Total 40100 Construction Income - Other
Total 40100 Construction Income
40500 Reimbursement Income
40520 Permit Reimbursement Income

Total 40520 Permit Reimbursement Income


40530 Reimbursed Freight & Delivery
Total 40530 Reimbursed Freight & Delivery
Total 40500 Reimbursement Income
50100 Cost of Goods Sold

Page 36 of 245

Type

Date

Num

Invoice

### 1096

Invoice

### 1097

Sales Receipt

### 3009

Invoice

### 1100

Invoice

### 1101

Credit Memo

### 1102

Invoice

### 1103

Invoice

### 1104

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

### 903-01

Bill

###

Bill

### 954592

Credit Card Charge

###

Bill

###

Bill

###

Bill

###

Credit

### Return

Bill

###

Bill

### 73942

Check

### 439

Bill

###

Credit Card Charge

###

Bill

###

Bill

###

Check

### 448

Check

### 455

Bill

###

Bill

###

Bill

### 12849

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Adj

Total 50100 Cost of Goods Sold


54000 Job Expenses
54200 Equipment Rental

Total 54200 Equipment Rental


54300 Job Materials

Page 37 of 245

Type

Date

Num

Bill

###

Bill

###

Bill

###

Bill

###

Bill

### 8059

Bill

###

Bill

###

Check

### 414

Check

### 460

Check

### 491

Bill

### 125

Bill

### 1097-031

Bill

###

Bill

### 502-K

Bill

### 89-095

Bill

###

Bill

### 10K98L

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

### ROCK-02

Bill

###

Bill

###

Bill

###

Bill

###

Bill

### 187-H9

Adj

Total 54300 Job Materials


54400 Permits and Licenses

Total 54400 Permits and Licenses


54500 Subcontractors

Bill

11/11/2019

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Bill

### 7893

Bill

###

Bill

###

Bill

###

Bill

###

Bill

###

Credit

### CR-1098

Bill

###

Bill

###

Page 38 of 245

Type

Date

Num

Bill

###

Bill

###

Check

### 515

Invoice

### 1067

Bill

###

Bill

###

Bill

### 73942

Bill

###

Invoice

### 1089

Bill

###

Bill

###

Check

### 518

Bill

###

Bill Pmt -Check

### 407

Bill Pmt -Check

### 442

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Bill

### Q4/03

Check

### 435

Check

### 474

Check

### 519

Check

### DRAFT

Check

###

Adj

Total 54500 Subcontractors


54520 Freight & Delivery

Total 54520 Freight & Delivery


54599 Less Discounts Taken

Total 54599 Less Discounts Taken


Total 54000 Job Expenses
60100 Automobile
60110 Fuel

Total 60110 Fuel


60120 Insurance
Total 60120 Insurance
60130 Repairs and Maintenance

Total 60130 Repairs and Maintenance


Total 60100 Automobile
60400 Selling Expense
60410 Advertising Expense
Total 60410 Advertising Expense
Total 60400 Selling Expense
60600 Bank Service Charges

Page 39 of 245

Type

Date

Num

Adj

Check

###

General Journal

### ADJ2019.1

General Journal

### 1120

Check

### 454

General Journal

### 1122

General Journal

### 1119

General Journal

### 1120

Check

### 454

General Journal

### 1121

General Journal

### 1122

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

General Journal

### 1120

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Check

### 454

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

General Journal

### 1122

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Total 60600 Bank Service Charges


60900 Depreciation Expense
Total 60900 Depreciation Expense
62100 Insurance
62110 Disability Insurance

Total 62110 Disability Insurance


62120 Liability Insurance

Total 62120 Liability Insurance


62130 Work Comp

Total 62130 Work Comp


Total 62100 Insurance

Page 40 of 245

Type

Date

Num

Adj

62400 Interest Expense


62420 Loan Interest
Bill

### 035

Check

### 426

Check

### 437

Bill

### 036

Check

### 462

Check

### 475

Bill

### 038

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Total 62420 Loan Interest


Total 62400 Interest Expense
62700 Payroll Expenses
62710 Gross Wages

Total 62710 Gross Wages


62720 Payroll Taxes

Page 41 of 245

Type

Date

Num

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Paycheck

### 10058

Paycheck

### 10059

Paycheck

### 10060

Paycheck

### 10061

Adj

Total 62720 Payroll Taxes


62730 FUTA Expense

Total 62730 FUTA Expense


62740 SUTA Expense

Page 42 of 245

Type

Date

Num

Paycheck

### 10062

Paycheck

### 10063

Paycheck

### 10064

Paycheck

### 10065

Paycheck

### 10066

Paycheck

### 10067

Paycheck

### 10068

Paycheck

### 10069

Paycheck

### 10070

Paycheck

### 10071

Paycheck

### 10072

Paycheck

### 10076

Paycheck

### 10073

Paycheck

### 10077

Paycheck

### 10074

Paycheck

### 10079

Paycheck

### 10078

Paycheck

### 10075

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Credit Card Charge

###

Check

### 425

Credit Card Charge

###

Bill

###

Bill

### 20001

Check

### 438

Check

### 517

Bill

###

Adj

Total 62740 SUTA Expense


Total 62700 Payroll Expenses
63000 Office Supplies
Total 63000 Office Supplies
63100 Postage

Total 63100 Postage


63600 Professional Fees
63610 Accounting
Total 63610 Accounting
Total 63600 Professional Fees
64200 Repairs
64210 Building Repairs
Total 64210 Building Repairs
64220 Computer Repairs

Total 64220 Computer Repairs


64230 Equipment Repairs
Total 64230 Equipment Repairs
Total 64200 Repairs
64800 Tools and Machinery

Page 43 of 245

Type

Date

Num

Credit Card Charge

###

Bill

###

Check

### 427

Check

### 463

Bill

### 12/03

Bill

###

Check

### 428

Bill

###

Bill

###

Check

### 436

Check

### 471

Bill

###

Invoice

### FC 2

Invoice

### FC 3

Invoice

### FC 4

Invoice

### FC 5

Invoice

### FC 6

Adj

Total 64800 Tools and Machinery


65100 Utilities
65110 Gas and Electric

Total 65110 Gas and Electric


65120 Telephone

Total 65120 Telephone


65130 Water

Total 65130 Water


Total 65100 Utilities
70100 Other Income

Total 70100 Other Income


70200 Interest Income
Total 70200 Interest Income
TOTAL

Page 44 of 245

Eric Davis Chapter 7 Rock Castle Construction

General Ledger
As of December 31, 2019
Name
10100 Checking
McClain Appliances
Timberloft Lumber
Washuta & Son Painting

Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Employment Development Department
Great Statewide Bank
Sergeant Insurance
State Fund
City of Middlefield
Cal Telephone
Cal Telephone
East Bayshore Auto Mall

Hamlin Metal
Keswick Insulation
Sloan Roofing
Natiello, Ernesto:Kitchen
Keswick Insulation
CalOil Company
State Board of Equalization
Sergeant Insurance
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Cook, Brian:Kitchen
Express Delivery Service
Bank of Anycity
Cal Gas & Electric
Cal Telephone
Abercrombie, Kristy:Family Room
Ecker Designs:Office Repairs
McClain Appliances
Abercrombie, Kristy:Family Room
Wheeler's Tile Etc.
C.U. Electric

Page 45 of 245

Name
Lew Plumbing
Sergeant Insurance
Vu Contracting
Dianne's Auto Shop
Bayshore Water
Bank of Anycity
Kershaw Computer Services
Thomas Kitchen & Bath
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Pretell Real Estate:155 Wilks Blvd.
C.U. Electric
Lew Plumbing
McClain Appliances
Middlefield Drywall
Employment Development Department
Great Statewide Bank
Sergeant Insurance
State Fund
Patton Hardware Supplies
McClain Appliances
C.U. Electric
Larson Flooring
Middlefield Drywall
East Bayshore Auto Mall
Sergeant Insurance
Patton Hardware Supplies
QuickBooks MasterCard
CalOil Company
State Board of Equalization
Wheeler's Tile Etc.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
City of Bayshore
Timberloft Lumber
Bank of Anycity
Cal Gas & Electric

Page 46 of 245

Name

Cook, Brian:Kitchen
Hopkins Construction Rentals
Keswick Insulation
McClain Appliances
Lew Plumbing
Timberloft Lumber
Sloan Roofing
Washuta & Son Painting
Ecker Designs:Office Repairs
Bayshore Water
Patton Hardware Supplies
Melton, Johnny:Dental office
Wheeler's Tile Etc.
Dianne's Auto Shop
Bank of Anycity
Abercrombie, Kristy:Remodel Bathroom
Larson Flooring
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
CalOil Company
Teschner, Anton:Sun Room
Teschner, Anton:Sun Room
Thomas Kitchen & Bath
C.U. Electric
Hamlin Metal
Keswick Insulation
Patton Hardware Supplies
Washuta & Son Painting
Wheeler's Tile Etc.
Employment Development Department
Great Statewide Bank
Sergeant Insurance
State Fund
City of Middlefield
Lew Plumbing
Timberloft Lumber
Middlefield Drywall
Gallion Masonry
Lew Plumbing
Keenan, Bridget:Sun Room

Page 47 of 245

Name
Washuta & Son Painting
Fay, Maureen Lynn, CPA
East Bayshore Auto Mall
Express Delivery Service
Wheeler's Tile Etc.
Daigle Lighting
Patton Hardware Supplies
Perry Windows & Doors
Lew Plumbing
East Bayshore Tool & Supply
Timberloft Lumber
East Bayshore Tool & Supply
Hopkins Construction Rentals
Timberloft Lumber
East Bayshore Tool & Supply
Patton Hardware Supplies
Timberloft Lumber
Sloan Roofing
Abercrombie, Kristy:Remodel Bathroom
Natiello, Ernesto:Kitchen
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Vu Contracting
State Board of Equalization
Kershaw Computer Services
Express Delivery Service
Davis Business Associates
Employment Development Department
Great Statewide Bank
State Fund

Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Kolbe Window & Door
Patton Hardware Supplies
Joseph's Closets

Page 48 of 245

Name
Cal Gas & Electric
Cal Telephone
City of East Bayshore
State Board of Equalization
Total 10100 Checking
10300 Savings

Total 10300 Savings


10400 Petty Cash
Total 10400 Petty Cash
11000 Accounts Receivable
Nguyen, Tuan:Garage
Teschner, Anton:Sun Room
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:Kitchen
Teichman, Tim:Kitchen
Mackey's Nursery and Garden Supply:Greenhouse Add
Cook, Brian:Kitchen
Smith, Lee:Patio
Jacobsen, Doug:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:2nd story addition
Cook, Brian:Kitchen
Jacobsen, Doug:Kitchen
Pretell Real Estate:155 Wilks Blvd.
-MULTIPLESmith, Lee:Patio
Nguyen, Tuan:Garage
Teichman, Tim:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Smith, Lee:Patio
Burch, Jason:Room Addition
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:Kitchen
Vitton, David:Remodel Kitchen
Cook, Brian:2nd story addition
Hendro Riyadi:Remodel Kitchen
Pretell Real Estate:155 Wilks Blvd.
Melton, Johnny:Dental office
Teichman, Tim:Kitchen
Cook, Brian:Kitchen
Cook, Brian:2nd story addition
Jacobsen, Doug:Kitchen
Burch, Jason:Room Addition

Page 49 of 245

Name
Abercrombie, Kristy:Remodel Bathroom
Cook, Brian:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:2nd story addition
Jacobsen, Doug:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:Kitchen
Teschner, Anton:Sun Room
Ecker Designs:Office Repairs
Melton, Johnny:Dental office
Abercrombie, Kristy:Remodel Bathroom
Abercrombie, Kristy:Remodel Bathroom
Roche, Diarmuid:Garage repairs
Robson, Darci:Robson Clinic
Nguyen, Tuan:Garage
Smith, Lee:Patio
Robson, Darci:Robson Clinic
Teschner, Anton:Sun Room
Violette, Mike:Workshop
Teschner, Anton:Sun Room
Pretell Real Estate:155 Wilks Blvd.
Abercrombie, Kristy:Remodel Bathroom
Campbell, Heather:Remodel
Violette, Mike:Workshop
Cook, Brian:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Lew Plumbing - C:Storage Expansion
Teschner, Anton:Sun Room
Nguyen, Tuan:Garage
Nguyen, Tuan:Garage
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Jacobsen, Doug:Kitchen
Robson, Darci:Robson Clinic
Cook, Brian:Kitchen
Roche, Diarmuid:Garage repairs
Abercrombie, Kristy:Remodel Bathroom
Natiello, Ernesto:Kitchen
Whalen, Tom:Exterior Door
Jacobsen, Doug:Kitchen
Whalen, Tom:Exterior Door
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Closet Shelving
Teschner, Anton:Sun Room
Beneficio, Katrina:Closet Shelving

Page 50 of 245

Name
Total 11000 Accounts Receivable
12000 Undeposited Funds
Wilks, Daniel:Remodel Bathroom
Wilks, Daniel:Remodel Bathroom
Lamb, Brad:Room Addition
Ruff, Bryan:Sun Room
Lamb, Brad:Room Addition
Teichman, Tim:Kitchen
-MULTIPLESmith, Lee:Patio
Smith, Lee:Patio
Jacobsen, Doug:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Memeo, Jeanette
-MULTIPLETeichman, Tim:Kitchen
Teichman, Tim:Kitchen
Smith, Lee:Patio
Smith, Lee:Patio
Burch, Jason:Room Addition
Cook, Brian:2nd story addition
Burch, Jason:Room Addition
Teichman, Tim:Kitchen
Cook, Brian:Kitchen
-MULTIPLECook, Brian:2nd story addition
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:2nd story addition
Jacobsen, Doug:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Jacobsen, Doug:Kitchen
Teichman, Tim:Kitchen
Pretell Real Estate:155 Wilks Blvd.
-MULTIPLECook, Brian:Kitchen
Smith, Lee:Patio
Robson, Darci:Robson Clinic
-MULTIPLEViolette, Mike:Workshop
Violette, Mike:Workshop
Pretell Real Estate:155 Wilks Blvd.
Teschner, Anton:Sun Room
Nguyen, Tuan:Garage
Nguyen, Tuan:Garage
Nguyen, Tuan:Garage
Jacobsen, Doug:Kitchen
-MULTIPLERoche, Diarmuid:Garage repairs
Natiello, Ernesto

Page 51 of 245

Name
Whalen, Tom:Exterior Door
-MULTIPLEBeneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Closet Shelving
Beneficio, Katrina:Closet Shelving
Total 12000 Undeposited Funds
12100 Inventory Asset
Timberloft Lumber
Abercrombie, Kristy:Kitchen
Cook, Brian:2nd story addition
Cook, Brian:2nd story addition
Easley, Paula:Garage
Teichman, Tim:Kitchen
Smith, Lee:Patio
Cook, Brian:2nd story addition
Teschner, Anton:Sun Room
Robson, Darci:Robson Clinic
Castillo, Eloisa:Utility Room
Pretell Real Estate:155 Wilks Blvd.
Keenan, Bridget:Storage Shed
Violette, Mike:Workshop
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Robson, Darci:Robson Clinic
Natiello, Ernesto
Whalen, Tom:Exterior Door
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Kolbe Window & Door
Patton Hardware Supplies
Joseph's Closets
Beneficio, Katrina:Closet Shelving
Total 12100 Inventory Asset
12800 Employee Advances
Schneider, Gregg O.
Total 12800 Employee Advances
13100 Pre-paid Insurance
Overhead
Overhead
Overhead
Overhead
Overhead
Total 13100 Pre-paid Insurance
13400 Retainage Receivable
Cook, Brian:2nd story addition
Pretell Real Estate:155 Wilks Blvd.

Page 52 of 245

Name
Melton, Johnny:Dental office
Pretell Real Estate:155 Wilks Blvd.
Total 13400 Retainage Receivable
15000 Furniture and Equipment
Total 15000 Furniture and Equipment
15100 Vehicles
15200 Buildings and Improvements
Total 15200 Buildings and Improvements
15300 Construction Equipment
Total 15300 Construction Equipment
16900 Land
Total 16900 Land
17000 Accumulated Depreciation
Total 17000 Accumulated Depreciation
18700 Security Deposits
Total 18700 Security Deposits
20000 Accounts Payable
McClain Appliances
Timberloft Lumber
Washuta & Son Painting
Daigle Lighting
McClain Appliances
Hamlin Metal
East Bayshore Auto Mall
Middlefield Drywall
Keswick Insulation
McClain Appliances
Sergeant Insurance
Cal Telephone
Cal Telephone
East Bayshore Auto Mall
Lew Plumbing
Larson Flooring
Wheeler's Tile Etc.
Hamlin Metal
Keswick Insulation
Sloan Roofing
Keswick Insulation
Sergeant Insurance
C.U. Electric
Timberloft Lumber
Perry Windows & Doors
Washuta & Son Painting
Timberloft Lumber
Wheeler's Tile Etc.
Middlefield Drywall
Lew Plumbing
C.U. Electric

Page 53 of 245

Name
McClain Appliances
Thomas Kitchen & Bath
Wheeler's Tile Etc.
Timberloft Lumber
Wheeler's Tile Etc.
C.U. Electric
Lew Plumbing
Perry Windows & Doors
McClain Appliances
Sergeant Insurance
Vu Contracting
C.U. Electric
Gallion Masonry
Patton Hardware Supplies
Sloan Roofing
Lew Plumbing
East Bayshore Auto Mall
Washuta & Son Painting
Hopkins Construction Rentals
C.U. Electric
Lew Plumbing
Middlefield Drywall
McClain Appliances
Keswick Insulation
Middlefield Drywall
East Bayshore Tool & Supply
Daigle Lighting
Washuta & Son Painting
Sloan Roofing
Hamlin Metal
McClain Appliances
C.U. Electric
Larson Flooring
Middlefield Drywall
East Bayshore Auto Mall
Perry Windows & Doors
Patton Hardware Supplies
Wheeler's Tile Etc.
Perry Windows & Doors
Lew Plumbing
Perry Windows & Doors
Timberloft Lumber
Timberloft Lumber
Keswick Insulation
Middlefield Drywall
Cal Telephone
Lew Plumbing
Hopkins Construction Rentals
Keswick Insulation

Page 54 of 245

Name
McClain Appliances
Lew Plumbing
Timberloft Lumber
Sloan Roofing
Washuta & Son Painting
Wheeler's Tile Etc.
C.U. Electric
C.U. Electric
Patton Hardware Supplies
Wheeler's Tile Etc.
Fay, Maureen Lynn, CPA
Larson Flooring
Timberloft Lumber
East Bayshore Tool & Supply
Timberloft Lumber
Timberloft Lumber
East Bayshore Tool & Supply
Timberloft Lumber
East Bayshore Tool & Supply
Patton Hardware Supplies
Hopkins Construction Rentals
Timberloft Lumber
Patton Hardware Supplies
Perry Windows & Doors
Daigle Lighting
East Bayshore Auto Mall
Perry Windows & Doors
Hopkins Construction Rentals
Patton Hardware Supplies
Thomas Kitchen & Bath
C.U. Electric
Hamlin Metal
Keswick Insulation
Patton Hardware Supplies
Washuta & Son Painting
Wheeler's Tile Etc.
Timberloft Lumber
Hopkins Construction Rentals
Lew Plumbing
Timberloft Lumber
Middlefield Drywall
Gallion Masonry
Lew Plumbing
Timberloft Lumber
Lew Plumbing
Washuta & Son Painting
Perry Windows & Doors
Express Delivery Service
Daigle Lighting

Page 55 of 245

Name
Hamlin Metal
Washuta & Son Painting
Patton Hardware Supplies
Sloan Roofing
C.U. Electric
Sloan Roofing
Fay, Maureen Lynn, CPA
Lew Plumbing
East Bayshore Auto Mall
Express Delivery Service
Wheeler's Tile Etc.
Keswick Insulation
Daigle Lighting
Patton Hardware Supplies
Perry Windows & Doors
Lew Plumbing
Cal Gas & Electric
East Bayshore Tool & Supply
Timberloft Lumber
East Bayshore Tool & Supply
Hopkins Construction Rentals
Timberloft Lumber
East Bayshore Tool & Supply
Patton Hardware Supplies
Timberloft Lumber
Sloan Roofing
Sergeant Insurance
Thomas Kitchen & Bath
Vu Contracting
Kolbe Window & Door
Patton Hardware Supplies
Kolbe Window & Door
Patton Hardware Supplies
Wheeler's Tile Etc.
Bayshore Water
Cal Gas & Electric
Cal Telephone
Joseph's Closets
Joseph's Closets
Cal Gas & Electric
Cal Telephone
Total 20000 Accounts Payable
20500 QuickBooks Credit Card
McClain Appliances
Overhead
Mendoza Mechanical
Express Delivery Service
Kershaw Computer Services
Total 20500 QuickBooks Credit Card

Page 56 of 245

Name
20600 CalOil Credit Card
Bayshore CalOil Service
Overhead
Bayshore CalOil Service
Bayshore CalOil Service
Patton Hardware Supplies
Overhead
Bayshore CalOil Service
Bayshore CalOil Service
Overhead
Bayshore CalOil Service
Bayshore CalOil Service
Bayshore CalOil Service
Total 20600 CalOil Credit Card
24000 Payroll Liabilities
24010 Federal Withholding
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Great Statewide Bank
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Great Statewide Bank
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Great Statewide Bank
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Great Statewide Bank
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24010 Federal Withholding
24020 FICA Payable
Miller, Dan T.
Mason, Elizabeth N.

Page 57 of 245

Name
Schneider, Gregg O.
Great Statewide Bank
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Great Statewide Bank
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Great Statewide Bank
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Great Statewide Bank
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24020 FICA Payable
24030 AEIC Payable
Miller, Dan T.
Great Statewide Bank
Miller, Dan T.
Miller, Dan T.
Great Statewide Bank
Miller, Dan T.
Miller, Dan T.
Great Statewide Bank
Miller, Dan T.
Miller, Dan T.
Great Statewide Bank
Miller, Dan T.
Total 24030 AEIC Payable
24040 FUTA Payable
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.

Page 58 of 245

Name
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Great Statewide Bank
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24040 FUTA Payable
24050 State Withholding
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Employment Development Department
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Employment Development Department
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Employment Development Department
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Employment Development Department
Mason, Elizabeth N.

Page 59 of 245

Name
Miller, Dan T.
Schneider, Gregg O.
Total 24050 State Withholding
24060 SUTA Payable
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Employment Development Department
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24060 SUTA Payable
24070 State Disability Payable
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Employment Development Department
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Employment Development Department
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.

Page 60 of 245

Name
Employment Development Department
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Employment Development Department
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24070 State Disability Payable
24080 Worker's Compensation
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
State Fund
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
State Fund
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
State Fund
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
State Fund
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24080 Worker's Compensation
24100 Emp. Health Ins Payable
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Sergeant Insurance

Page 61 of 245

Name
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Sergeant Insurance
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Miller, Dan T.
Mason, Elizabeth N.
Schneider, Gregg O.
Sergeant Insurance
Miller, Dan T.
Miller, Dan T.
Mason, Elizabeth N.
Mason, Elizabeth N.
Schneider, Gregg O.
Schneider, Gregg O.
Schneider, Gregg O.
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 24100 Emp. Health Ins Payable
24000 Payroll Liabilities - Other
Miller, Dan T.
Total 24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities
25500 Sales Tax Payable
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization

Page 62 of 245

Name
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
-MULTIPLEState Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
State Board of Equalization
City of East Bayshore
State Board of Equalization
Total 25500 Sales Tax Payable
23000 Loan - Vehicles (Van)
Overhead
Overhead
Overhead
Total 23000 Loan - Vehicles (Van)
23100 Loan - Vehicles (Utility Truck)
Total 23100 Loan - Vehicles (Utility Truck)
23200 Loan - Vehicles (Pickup Truck)
Total 23200 Loan - Vehicles (Pickup Truck)
28100 Loan - Construction Equipment
Overhead
Overhead

Page 63 of 245

Name
Total 28100 Loan - Construction Equipment
28200 Loan - Furniture/Office Equip
Total 28200 Loan - Furniture/Office Equip
28700 Note Payable - Bank of Anycity
Overhead
Overhead
Total 28700 Note Payable - Bank of Anycity
28900 Mortgage - Office Building
Total 28900 Mortgage - Office Building
30000 Opening Bal Equity
Total 30000 Opening Bal Equity
30100 Capital Stock
Rock Castle
Rock Castle
Total 30100 Capital Stock
32000 Retained Earnings
Total 32000 Retained Earnings
40100 Construction Income
40110 Design Income
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Mackey's Nursery and Garden Supply:Greenhouse Add
Campbell, Heather:Remodel
Total 40110 Design Income
40130 Labor Income
Teschner, Anton:Sun Room
Natiello, Ernesto:Kitchen
Cook, Brian:Kitchen
Teichman, Tim:Kitchen
Mackey's Nursery and Garden Supply:Greenhouse Add
Jacobsen, Doug:Kitchen
Abercrombie, Kristy:Family Room
Pretell Real Estate:155 Wilks Blvd.
Ecker Designs:Office Repairs
Abercrombie, Kristy:Family Room
Cook, Brian:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:2nd story addition
Pretell Real Estate:155 Wilks Blvd.
Vitton, David:Remodel Kitchen
Hendro Riyadi:Remodel Kitchen
Melton, Johnny:Dental office
Cook, Brian:Kitchen
Jacobsen, Doug:Kitchen
Burch, Jason:Room Addition
Abercrombie, Kristy:Remodel Bathroom
Teschner, Anton:Sun Room
Ecker Designs:Office Repairs
Ecker Designs:Office Repairs

Page 64 of 245

Name
Ecker Designs:Office Repairs
Roche, Diarmuid:Garage repairs
Robson, Darci:Robson Clinic
Violette, Mike:Workshop
Abercrombie, Kristy:Remodel Bathroom
Campbell, Heather:Remodel
Lew Plumbing - C:Storage Expansion
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Robson, Darci:Robson Clinic
Cook, Brian:Kitchen
Whalen, Tom:Exterior Door
Jacobsen, Doug:Kitchen
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Closet Shelving
Teschner, Anton:Sun Room
Total 40130 Labor Income
40140 Materials Income
Teichman, Tim:Kitchen
Jacobsen, Doug:Kitchen
Abercrombie, Kristy:Family Room
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:2nd story addition
Cook, Brian:Kitchen
Hendro Riyadi:Remodel Kitchen
Melton, Johnny:Dental office
Cook, Brian:Kitchen
Cook, Brian:2nd story addition
Abercrombie, Kristy:Remodel Bathroom
Teschner, Anton:Sun Room
Ecker Designs:Office Repairs
Abercrombie, Kristy:Remodel Bathroom
Robson, Darci:Robson Clinic
Violette, Mike:Workshop
Keenan, Bridget:Sun Room
Abercrombie, Kristy:Remodel Bathroom
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Robson, Darci:Robson Clinic
Cook, Brian:Kitchen
Natiello, Ernesto
Whalen, Tom:Exterior Door
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement

Page 65 of 245

Name
Beneficio, Katrina:Closet Shelving
Total 40140 Materials Income
40150 Subcontracted Labor Income
Pretell Real Estate:155 Wilks Blvd.
Teichman, Tim:Kitchen
Jacobsen, Doug:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Melton, Johnny:Dental office
Cook, Brian:Kitchen
Jacobsen, Doug:Kitchen
Abercrombie, Kristy:Remodel Bathroom
Ecker Designs:Office Repairs
Robson, Darci:Robson Clinic
Violette, Mike:Workshop
Abercrombie, Kristy:Remodel Bathroom
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Robson, Darci:Robson Clinic
Cook, Brian:Kitchen
Total 40150 Subcontracted Labor Income
40199 Less Discounts given
Total 40199 Less Discounts given
40100 Construction Income - Other
Total 40100 Construction Income - Other
Total 40100 Construction Income
40500 Reimbursement Income
40520 Permit Reimbursement Income
Teichman, Tim:Kitchen
Ecker Designs:Office Repairs
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen
Total 40520 Permit Reimbursement Income
40530 Reimbursed Freight & Delivery
Teichman, Tim:Kitchen
Total 40530 Reimbursed Freight & Delivery
Total 40500 Reimbursement Income
50100 Cost of Goods Sold
Cook, Brian:2nd story addition
Cook, Brian:2nd story addition
Teschner, Anton:Sun Room
Robson, Darci:Robson Clinic
Pretell Real Estate:155 Wilks Blvd.
Violette, Mike:Workshop
Natiello, Ernesto:Kitchen
Natiello, Ernesto:Kitchen

Page 66 of 245

Name
Natiello, Ernesto:Kitchen
Robson, Darci:Robson Clinic
Natiello, Ernesto
Whalen, Tom:Exterior Door
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Door Replacement
Beneficio, Katrina:Closet Shelving
Total 50100 Cost of Goods Sold
54000 Job Expenses
54200 Equipment Rental
Abercrombie, Kristy:Remodel Bathroom
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Melton, Johnny:Dental office
Violette, Mike:Workshop
Total 54200 Equipment Rental
54300 Job Materials
Cook, Brian:Kitchen
Abercrombie, Kristy:Family Room
Cook, Brian:Kitchen
Jacobsen, Doug:Kitchen
Cook, Brian:2nd story addition
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Cook, Brian:2nd story addition
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Abercrombie, Kristy:Remodel Bathroom
Hendro Riyadi:Remodel Kitchen
Vitton, David:Remodel Kitchen
Abercrombie, Kristy:Remodel Bathroom
Hendro Riyadi:Remodel Kitchen
Violette, Mike:Workshop
Burch, Jason:Room Addition
Teichman, Tim:Kitchen
Smith, Lee:Patio
Teschner, Anton:Sun Room
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Roche, Diarmuid:Garage repairs
Robson, Darci:Robson Clinic
Keenan, Bridget:Sun Room

Page 67 of 245

Name
Lew Plumbing - C:Storage Expansion
Ecker Designs:Office Expansion
Robson, Darci:Robson Clinic
Robson, Darci:Robson Clinic
Abercrombie, Kristy:Remodel Bathroom
Patton Hardware Supplies
Wheeler's Tile Etc.
Total 54300 Job Materials
54400 Permits and Licenses
Natiello, Ernesto:Kitchen
Ecker Designs:Office Repairs
Melton, Johnny:Dental office
Total 54400 Permits and Licenses
54500 Subcontractors
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:Kitchen
Jacobsen, Doug:Kitchen
Abercrombie, Kristy:Remodel Bathroom
-MULTIPLE-MULTIPLEAbercrombie, Kristy:Remodel Bathroom
-MULTIPLETeichman, Tim:Kitchen
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Natiello, Ernesto:Kitchen
Pretell Real Estate:155 Wilks Blvd.
Pretell Real Estate:155 Wilks Blvd.
Cook, Brian:Kitchen
-MULTIPLEMelton, Johnny:Dental office
-MULTIPLETeichman, Tim:Kitchen
Pretell Real Estate:155 Wilks Blvd.
-MULTIPLENatiello, Ernesto:Kitchen
Ecker Designs:Office Repairs
-MULTIPLEEcker Designs:Office Repairs
Jacobsen, Doug:Kitchen
Melton, Johnny:Dental office
Jacobsen, Doug:Kitchen
Melton, Johnny:Dental office
Violette, Mike:Workshop
Melton, Johnny:Dental office
Melton, Johnny:Dental office
Violette, Mike:Workshop
Violette, Mike:Workshop

Page 68 of 245

Name
Violette, Mike:Workshop
Ecker Designs:Office Expansion
Abercrombie, Kristy:Kitchen
Total 54500 Subcontractors
54520 Freight & Delivery
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Teichman, Tim:Kitchen
Violette, Mike:Workshop
Violette, Mike:Workshop
Robson, Darci:Robson Clinic
Express Delivery Service
Kolbe Window & Door
Total 54520 Freight & Delivery
54599 Less Discounts Taken
McClain Appliances
McClain Appliances
Total 54599 Less Discounts Taken
Total 54000 Job Expenses
60100 Automobile
60110 Fuel
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Total 60110 Fuel
60120 Insurance
Overhead
Total 60120 Insurance
60130 Repairs and Maintenance
Overhead
Overhead
Total 60130 Repairs and Maintenance
Total 60100 Automobile
60400 Selling Expense
60410 Advertising Expense
Davis Business Associates
Total 60410 Advertising Expense
Total 60400 Selling Expense
60600 Bank Service Charges
Overhead

Page 69 of 245

Name
Total 60600 Bank Service Charges
60900 Depreciation Expense
Total 60900 Depreciation Expense
62100 Insurance
62110 Disability Insurance
Overhead
Overhead
Overhead
Total 62110 Disability Insurance
62120 Liability Insurance
Overhead
Overhead
Overhead
Overhead
Overhead
Total 62120 Liability Insurance
62130 Work Comp
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 62130 Work Comp
Total 62100 Insurance

Page 70 of 245

Name
62400 Interest Expense
62420 Loan Interest
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Total 62420 Loan Interest
Total 62400 Interest Expense
62700 Payroll Expenses
62710 Gross Wages
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 62710 Gross Wages
62720 Payroll Taxes
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead

Page 71 of 245

Name
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 62720 Payroll Taxes
62730 FUTA Expense
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 62730 FUTA Expense
62740 SUTA Expense
Overhead
Overhead
Overhead
Overhead

Page 72 of 245

Name
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Overhead
Mason, Elizabeth N.
Miller, Dan T.
Schneider, Gregg O.
Total 62740 SUTA Expense
Total 62700 Payroll Expenses
63000 Office Supplies
Kershaw Computer Services
Total 63000 Office Supplies
63100 Postage
Overhead
Overhead
Total 63100 Postage
63600 Professional Fees
63610 Accounting
Overhead
Total 63610 Accounting
Total 63600 Professional Fees
64200 Repairs
64210 Building Repairs
Overhead
Total 64210 Building Repairs
64220 Computer Repairs
Overhead
Kershaw Computer Services
Total 64220 Computer Repairs
64230 Equipment Repairs
Total 64230 Equipment Repairs
Total 64200 Repairs
64800 Tools and Machinery
Overhead

Page 73 of 245

Name
Overhead
Overhead
Total 64800 Tools and Machinery
65100 Utilities
65110 Gas and Electric
Overhead
Overhead
Overhead
Cal Gas & Electric
Total 65110 Gas and Electric
65120 Telephone
Overhead
Overhead
Cal Telephone
Total 65120 Telephone
65130 Water
Overhead
Overhead
Bayshore Water
Total 65130 Water
Total 65100 Utilities
70100 Other Income
Nguyen, Tuan:Garage
Smith, Lee:Patio
Nguyen, Tuan:Garage
Nguyen, Tuan:Garage
Cook, Brian:Kitchen
Total 70100 Other Income
70200 Interest Income
Total 70200 Interest Income
TOTAL

Page 74 of 245

Eric Davis Chapter 7 Rock Castle Construction

General Ledger
As of December 31, 2019
Memo
10100 Checking
85-93117
1890-76
123-78
Deposit
Deposit
VOID: Deposit
Deposit

987-6543-2
00-7904153
786-35

415-555-9876-8053
415-555-9876-8053
Monthly Truck Payment
Funds Transfer
Deposit
VOID:
Opening Balance as of 10/1/2003 start date
Deposit

ABCD 11-234567
VOID: 786-35

Deposit
Accnt#4467-98732 - Pmt# 30
Acct #560-82645-99C
Acct #415-555-9876-8053

85-93117
H-18756

Page 75 of 245

Memo
5-487
Deposit
Quarterly Premium - Auto
Monthly Vechiicle Repairs and Maintenance
Monthly Water - Flat Rate Plan
Pmt# 22
VOID:
VOID:

Deposit

5-487
85-93117
ROCK-0921
987-6543-2
00-7904153
786-35
Deposit
85-93117

ROCK-0921
Monthly Truck Payment

ABCD 11-234567
Service Charge
VOID: H-18756

Service Charge
1890-76
Deposit
Accnt#4467-98732 - Pmt# 31
Acct #560-82645-99C
VOID: Deposit
Deposit
Deposit
Deposit

Page 76 of 245

Memo
Funds Transfer
Deposit
Deposit
Deposit

85-93117
5-487
1890-76
VOID: 123-78

RC 93

Monthly Vechiicle Repairs and Maintenance


Pmt# 23

Reimbursement for Social Security Overwithheld

Deposit

Funds Transfer
R 55-801

RC 93
123-78
H-18756
987-6543-2
00-7904153
786-35

5-487
1890-76
ROCK-0921
R 594
5-487
Deposit

Page 77 of 245

Memo
123-78
Deposit
Monthly Truck Payment
Deposit
H-18756
Funds Transfer
Bill #35698
5-487
1890-76

1890-76
RC 93
1890-76

ABCD 11-234567
Deposit
Deposit

987-6543-2
00-7904153
Deposit
Service Charge
Deposit

Page 78 of 245

Memo

Deposit
ABCD 11-234567
Total 10100 Checking
10300 Savings
Funds Transfer
Funds Transfer
Funds Transfer
Funds Transfer
Total 10300 Savings
10400 Petty Cash
Total 10400 Petty Cash
11000 Accounts Receivable
Finance Charge

Greenhouse Addition

Finance Charge
Finance Charge

Follow Up Work for September Job

Page 79 of 245

Memo

Finance Charge

Finance Charge

Page 80 of 245

Memo
Total 11000 Accounts Receivable
12000 Undeposited Funds
Deposit
Deposit
VOID: Deposit
Deposit
Deposit
Down payment received
-MULTIPLEDeposit

Deposit
Deposit
Deposit

Deposit

VOID: Deposit
Deposit

Deposit
Deposit
Deposit
Deposit
Deposit

Deposit
Deposit

Deposit
Deposit

Page 81 of 245

Memo
Deposit
Deposit
Deposit
Total 12000 Undeposited Funds
12100 Inventory Asset
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLEExterior door - #P-10981
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLEInterior door - P-187055T
Exterior Inventory Adjustment
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLECabinet Pulls
Exterior wood door
-MULTIPLEStandard Doorknobs
Locking interior doorknobs
Bifold interior door
Bifold door hardware
-MULTIPLE-MULTIPLETotal 12100 Inventory Asset
12800 Employee Advances
Reimbursement for Social Security Overwithheld
Total 12800 Employee Advances
13100 Pre-paid Insurance
July allocation of prepaid rider policy
Recurring Journal to Amortize Insurance Expense
July allocation of prepaid rider policy
Recurring Journal to Amortize Insurance Expense
Total 13100 Pre-paid Insurance
13400 Retainage Receivable
10% retainage to be billed after job is complete and a
10% retainage to be billed after job is complete and a

Page 82 of 245

Memo
10% retainage to be billed after job is complete and a
Final billing for 10% retainage
Total 13400 Retainage Receivable
15000 Furniture and Equipment
Total 15000 Furniture and Equipment
15100 Vehicles
15200 Buildings and Improvements
Total 15200 Buildings and Improvements
15300 Construction Equipment
Total 15300 Construction Equipment
16900 Land
Total 16900 Land
17000 Accumulated Depreciation
Record 2019 Depreciation
Total 17000 Accumulated Depreciation
18700 Security Deposits
Total 18700 Security Deposits
20000 Accounts Payable
1890-76
123-78
85-93117
Monthly Truck Payment

Quarterly Premium - Auto


415-555-9876-8053
415-555-9876-8053
Monthly Truck Payment

VOID:
Opening Balance as of 10/1/2003 start date
VOID: 786-35

Page 83 of 245

Memo
85-93117

H-18756
5-487

Quarterly Premium - Auto

Monthly Truck Payment

5-487
ROCK-0921
85-93117

85-93117

ROCK-0921
Monthly Truck Payment

VOID: H-18756

1890-76

Acct #415-555-9876-8053

Page 84 of 245

Memo
85-93117
5-487
1890-76
VOID: 123-78

RC 93

Monthly Truck Payment

Received items (bill to follow)


R 55-801

RC 93
123-78
H-18756

5-487
1890-76
ROCK-0921
R 594
5-487

123-78

Page 85 of 245

Memo

See Customer Invoice #1093


Monthly Truck Payment
H-18756

Bill #35698
5-487
Acct #560-82645-99C
1890-76

1890-76
RC 93
1890-76

Total 20000 Accounts Payable


20500 QuickBooks Credit Card

Trackpad
Total 20500 QuickBooks Credit Card

Page 86 of 245

Memo
20600 CalOil Credit Card

Total 20600 CalOil Credit Card


24000 Payroll Liabilities
24010 Federal Withholding

00-7904153

00-7904153

00-7904153

00-7904153

Total 24010 Federal Withholding


24020 FICA Payable

Page 87 of 245

Memo
00-7904153

00-7904153

00-7904153

00-7904153

Total 24020 FICA Payable


24030 AEIC Payable
00-7904153

00-7904153

00-7904153

00-7904153
Total 24030 AEIC Payable
24040 FUTA Payable

Page 88 of 245

Memo

00-7904153

Total 24040 FUTA Payable


24050 State Withholding

987-6543-2

987-6543-2

987-6543-2

987-6543-2

Page 89 of 245

Memo

Total 24050 State Withholding


24060 SUTA Payable

987-6543-2

Total 24060 SUTA Payable


24070 State Disability Payable

987-6543-2

987-6543-2

Page 90 of 245

Memo
987-6543-2

987-6543-2

Total 24070 State Disability Payable


24080 Worker's Compensation

Total 24080 Worker's Compensation


24100 Emp. Health Ins Payable

786-35

Page 91 of 245

Memo

786-35

786-35

Total 24100 Emp. Health Ins Payable


24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities
25500 Sales Tax Payable
CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
ABCD 11-234567
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Domingo County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
ABCD 11-234567

Page 92 of 245

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CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
CA sales tax, San Domingo County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
-MULTIPLECA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Domingo County
ABCD 11-234567
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
CA sales tax, San Tomas County
ABCD 11-234567
Total 25500 Sales Tax Payable
23000 Loan - Vehicles (Van)
Monthly Truck Payment
Monthly Truck Payment
Monthly Truck Payment
Total 23000 Loan - Vehicles (Van)
23100 Loan - Vehicles (Utility Truck)
Total 23100 Loan - Vehicles (Utility Truck)
23200 Loan - Vehicles (Pickup Truck)
Total 23200 Loan - Vehicles (Pickup Truck)
28100 Loan - Construction Equipment
Accnt#4467-98732 - Pmt# 30
Accnt#4467-98732 - Pmt# 31

Page 93 of 245

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Total 28100 Loan - Construction Equipment
28200 Loan - Furniture/Office Equip
Total 28200 Loan - Furniture/Office Equip
28700 Note Payable - Bank of Anycity
Pmt# 22
Pmt# 23
Total 28700 Note Payable - Bank of Anycity
28900 Mortgage - Office Building
Total 28900 Mortgage - Office Building
30000 Opening Bal Equity
Total 30000 Opening Bal Equity
30100 Capital Stock
Investment
Investment
Total 30100 Capital Stock
32000 Retained Earnings
Total 32000 Retained Earnings
40100 Construction Income
40110 Design Income
Floor plans
Floor plans-awarded job credit
Floor plans
Floor plans
Total 40110 Design Income
40130 Labor Income
Removal labor, removed shed and graded area for sun
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLEInstallation labor
-MULTIPLE-MULTIPLERepair work
-MULTIPLE-MULTIPLERemoval labor
Removal labor
Framing labor
Repair work
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLERepair work - Repair broken water main
Removal labor

Page 94 of 245

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Framing labor
Repair work
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLEFraming labor
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLERepair work
-MULTIPLEInstallation labor
Installation labor
-MULTIPLETotal 40130 Labor Income
40140 Materials Income
-MULTIPLE-MULTIPLEDecking lumber
Rough lumber
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLEWhirlpool tub Billed and paid for 2 tubs, should have
-MULTIPLE-MULTIPLEFlorescent Lights
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLECabinet Pulls
Exterior wood door
-MULTIPLEStandard Doorknobs
Locking interior doorknobs

Page 95 of 245

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-MULTIPLETotal 40140 Materials Income
40150 Subcontracted Labor Income
-MULTIPLE-MULTIPLEPlumbing
Install drywall
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLETotal 40150 Subcontracted Labor Income
40199 Less Discounts given
Total 40199 Less Discounts given
40100 Construction Income - Other
Total 40100 Construction Income - Other
Total 40100 Construction Income
40500 Reimbursement Income
40520 Permit Reimbursement Income
Building permit
Building permit
Building permit
Building permit
Building permit
Total 40520 Permit Reimbursement Income
40530 Reimbursed Freight & Delivery
Freight and Delivery Reimbursement
Total 40530 Reimbursed Freight & Delivery
Total 40500 Reimbursement Income
50100 Cost of Goods Sold
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE2 Wood doors stolen from job site.
-MULTIPLE-MULTIPLE-MULTIPLE-

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Memo
-MULTIPLE-MULTIPLECabinet Pulls
Exterior wood door
-MULTIPLEStandard Doorknobs
Locking interior doorknobs
-MULTIPLETotal 50100 Cost of Goods Sold
54000 Job Expenses
54200 Equipment Rental
Equipment Rental
Equipment Rental
Equipment Rental
Equipment Rental
Total 54200 Equipment Rental
54300 Job Materials
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLECustom cabinets - see attached specifications
Tile - See attached for style/color
Rough lumber
-MULTIPLE-MULTIPLEVOID:

Window
Window
-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLE-MULTIPLEWindow

Page 97 of 245

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Lumber
-MULTIPLEWindow
See Attached for Specs
Plumbing fixtures
Decking lumber - pallette quantity
Total 54300 Job Materials
54400 Permits and Licenses
Building permit
Building permit
Total 54400 Permits and Licenses
54500 Subcontractors
Metal Work
Install drywall
Install insulation
Plumbing
-MULTIPLEInstall tile or counter
Electrical work
Painting
Install tile or counter
Install drywall
Plumbing
Electrical work
Electrical work
Metal Work
Roofing
Plumbing
Painting
Install insulation
Install drywall
Painting
Roofing
Metal Work
Plumbing
Install insulation
Install drywall
Plumbing
Install tile or counter
Electrical work
Electrical work
Plumbing
Metal Work
Painting
Roofing
Electrical work
Roofing

Page 98 of 245

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Install insulation
-MULTIPLETotal 54500 Subcontractors
54520 Freight & Delivery

rush pick up of windows


rush pick up of windows

Total 54520 Freight & Delivery


54599 Less Discounts Taken
85-93117
85-93117
Total 54599 Less Discounts Taken
Total 54000 Job Expenses
60100 Automobile
60110 Fuel

Total 60110 Fuel


60120 Insurance
Quarterly Premium - Auto
Total 60120 Insurance
60130 Repairs and Maintenance
Monthly Vechiicle Repairs and Maintenance
Monthly Vechiicle Repairs and Maintenance
Total 60130 Repairs and Maintenance
Total 60100 Automobile
60400 Selling Expense
60410 Advertising Expense
Total 60410 Advertising Expense
Total 60400 Selling Expense
60600 Bank Service Charges
Service Charge
Service Charge

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Service Charge
Total 60600 Bank Service Charges
60900 Depreciation Expense
Record 2019 Depreciation
Total 60900 Depreciation Expense
62100 Insurance
62110 Disability Insurance
Recurring Journal to Amortize Insurance Expense
Recurring Journal to Amortize Insurance Expense
Total 62110 Disability Insurance
62120 Liability Insurance
July allocation of prepaid rider policy
Recurring Journal to Amortize Insurance Expense
July allocation of prepaid rider policy
Recurring Journal to Amortize Insurance Expense
Total 62120 Liability Insurance
62130 Work Comp

Recurring Journal to Amortize Insurance Expense

Recurring Journal to Amortize Insurance Expense

Total 62130 Work Comp


Total 62100 Insurance

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62400 Interest Expense
62420 Loan Interest
Monthly Truck Payment
Accnt#4467-98732 - Pmt# 30
Pmt# 22
Monthly Truck Payment
Accnt#4467-98732 - Pmt# 31
Pmt# 23
Monthly Truck Payment
Total 62420 Loan Interest
Total 62400 Interest Expense
62700 Payroll Expenses
62710 Gross Wages

Total 62710 Gross Wages


62720 Payroll Taxes

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Total 62720 Payroll Taxes


62730 FUTA Expense

Total 62730 FUTA Expense


62740 SUTA Expense

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Total 62740 SUTA Expense


Total 62700 Payroll Expenses
63000 Office Supplies
Trackpad
Total 63000 Office Supplies
63100 Postage

Total 63100 Postage


63600 Professional Fees
63610 Accounting
Pre-tax work
Total 63610 Accounting
Total 63600 Professional Fees
64200 Repairs
64210 Building Repairs
Partial paid with Barter
Total 64210 Building Repairs
64220 Computer Repairs
VOID:
Total 64220 Computer Repairs
64230 Equipment Repairs
Total 64230 Equipment Repairs
Total 64200 Repairs
64800 Tools and Machinery

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Total 64800 Tools and Machinery


65100 Utilities
65110 Gas and Electric
10/03
11/03
Acct #560-82645-99C
Total 65110 Gas and Electric
65120 Telephone
-MULTIPLE-MULTIPLETotal 65120 Telephone
65130 Water
Monthly Water - Flat Rate Plan

Total 65130 Water


Total 65100 Utilities
70100 Other Income
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Total 70100 Other Income
70200 Interest Income
Total 70200 Interest Income
TOTAL

Page 104 of 245

Eric Davis Chapter 7 Rock Castle Construction

8:53 PM

General Ledger

12/15/2019

As of December 31, 2019

Accrual Basis
Split

Debit

Credit

10100 Checking

Balance
38,250.95

-SPLIT-

446.39

37,804.56

20000 Accounts Payable

638.00

37,166.56

20000 Accounts Payable

597.00

36,569.56

12000 Undeposited Funds

1,500.00

38,069.56

12000 Undeposited Funds

2,000.00

40,069.56

0.00

40,069.56

2,000.00

42,069.56

-SPLIT12000 Undeposited Funds


-SPLIT-

1,299.60

40,769.96

-SPLIT-

890.56

39,879.40

-SPLIT-

1,033.98

38,845.42

-SPLIT-

283.11

38,562.31

-SPLIT-

2,091.78

36,470.53

24100 Emp. Health Ins Payable

125.00

36,345.53

24080 Worker's Compensation

800.80

35,544.73

54400 Permits and Licenses

300.00

35,244.73

20000 Accounts Payable

49.43

35,195.30

20000 Accounts Payable

68.35

35,126.95

532.97

34,593.98

20000 Accounts Payable


10300 Savings
12000 Undeposited Funds

15,000.00

49,593.98

5,700.00

55,293.98

20000 Accounts Payable

239.00

55,054.98

20000 Accounts Payable

670.00

54,384.98

20000 Accounts Payable

500.00

53,884.98

-SPLIT-

717.50

54,602.48

-SPLIT-

7,579.48

62,181.96

20000 Accounts Payable

150.00

62,031.96

20600 CalOil Credit Card

6,534.28

55,497.68

25500 Sales Tax Payable

343.09

55,154.59

20000 Accounts Payable

0.00

55,154.59

-SPLIT-

1,299.61

53,854.98

-SPLIT-

921.25

52,933.73

1,064.03

51,869.70

-SPLIT11000 Accounts Receivable

2,400.00

63100 Postage
12000 Undeposited Funds

54,269.70
35.00

2,200.00

-SPLIT-

54,234.70
56,434.70

244.13

56,190.57

65110 Gas and Electric

56.87

56,133.70

-SPLIT-

92.94

56,040.76

-SPLIT-

1,067.88

-SPLIT-

437.50

20000 Accounts Payable


-SPLIT-

57,108.64
57,546.14
1,780.00

743.75

55,766.14
56,509.89

20000 Accounts Payable

1,400.00

55,109.89

20000 Accounts Payable

250.00

54,859.89

Page 105 of 245

Split

Debit

20000 Accounts Payable


-SPLIT-

Credit
400.00

26,835.89

Balance
54,459.89
81,295.78

20000 Accounts Payable

712.56

80,583.22

20000 Accounts Payable

1,325.00

79,258.22

212.00

79,046.22

24.00

79,022.22

2,710.90

76,311.32

60130 Repairs and Maintenance


65130 Water
-SPLIT64220 Computer Repairs

0.00

54300 Job Materials

0.00

-SPLIT-

76,311.32
76,311.32
1,299.60

75,011.72

-SPLIT-

890.57

74,121.15

-SPLIT-

1,033.99

73,087.16

12000 Undeposited Funds

3,500.00

11000 Accounts Receivable

4,948.00

20000 Accounts Payable


20000 Accounts Payable

76,587.16
81,535.16
250.00

81,285.16

180.00

81,105.16

3,813.60

77,291.56

400.00

76,891.56

-SPLIT-

291.04

76,600.52

-SPLIT-

2,126.50

74,474.02

125.00

74,349.02

804.16

73,544.86

-SPLIT20000 Accounts Payable

24100 Emp. Health Ins Payable


24080 Worker's Compensation
12000 Undeposited Funds

1,224.39

54300 Job Materials

74,769.25
48.10

74,721.15

20000 Accounts Payable

800.00

73,921.15

20000 Accounts Payable

440.00

73,481.15

20000 Accounts Payable

3,200.00

70,281.15

20000 Accounts Payable

850.00

69,431.15

20000 Accounts Payable

532.97

68,898.18

-SPLIT-

675.00

68,223.18

54300 Job Materials

489.23

67,733.95

1,050.00

66,683.95

48.28

66,635.67

1,983.01

64,652.66

12.50

64,640.16

20500 QuickBooks Credit Card


20600 CalOil Credit Card
-SPLIT60600 Bank Service Charges
20000 Accounts Payable

0.00

-SPLIT-

64,640.16
1,324.61

63,315.55

-SPLIT-

962.13

62,353.42

-SPLIT-

1,108.76

61,244.66

54400 Permits and Licenses

225.00

61,019.66

60600 Bank Service Charges

10.00

61,009.66

1,940.40

59,069.26

20000 Accounts Payable


12000 Undeposited Funds

5,912.93

-SPLIT65110 Gas and Electric


-SPLIT-

64,982.19
244.13

64,738.06

97.53

64,640.53

0.00

64,640.53

12000 Undeposited Funds

10,000.00

74,640.53

12000 Undeposited Funds

2,580.00

77,220.53

14,085.30

91,305.83

-SPLIT-

Page 106 of 245

Split

Debit

10300 Savings

Credit
42,300.00

Balance
49,005.83

12000 Undeposited Funds

1,200.00

50,205.83

12000 Undeposited Funds

4,264.78

54,470.61

11000 Accounts Receivable

4,225.41

58,696.02

12000 Undeposited Funds

5,435.00

64,131.02

20000 Accounts Payable

300.00

63,831.02

20000 Accounts Payable

500.00

63,331.02

20000 Accounts Payable

600.00

62,731.02

20000 Accounts Payable

800.00

61,931.02

20000 Accounts Payable

6,790.00

55,141.02

2,000.00

53,141.02

20000 Accounts Payable


20000 Accounts Payable
-SPLIT-

0.00

53,141.02

3,150.00

56,291.02

65130 Water
20000 Accounts Payable
11000 Accounts Receivable

24.00

56,267.02

656.23

55,610.79

4,135.50

59,746.29

20000 Accounts Payable

686.00

59,060.29

60130 Repairs and Maintenance

218.00

58,842.29

2,710.90

56,131.39

711.15

55,420.24

2,700.00

52,720.24

-SPLIT11000 Accounts Receivable


20000 Accounts Payable
12800 Employee Advances

62.00

52,658.24

1,325.15

51,333.09

-SPLIT-

890.57

50,442.52

-SPLIT-

1,033.99

49,408.53

-SPLIT-

-SPLIT-

4,706.01

20600 CalOil Credit Card


11000 Accounts Receivable
10300 Savings
11000 Accounts Receivable

54,114.54
135.80

53,978.74

1,200.00

55,178.74

25,000.00

80,178.74

5,000.00

85,178.74

20000 Accounts Payable

1,938.00

83,240.74

20000 Accounts Payable

1,500.00

81,740.74

20000 Accounts Payable

950.00

80,790.74

20000 Accounts Payable

900.00

79,890.74

20000 Accounts Payable

5,325.00

74,565.74

20000 Accounts Payable

2,150.00

72,415.74

20000 Accounts Payable

2,445.00

69,970.74

-SPLIT-

294.98

69,675.76

-SPLIT-

2,142.78

67,532.98

24100 Emp. Health Ins Payable

75.00

67,457.98

24080 Worker's Compensation

805.83

66,652.15

54400 Permits and Licenses

175.00

66,477.15

20000 Accounts Payable

700.00

65,777.15

20000 Accounts Payable

8,000.00

57,777.15

20000 Accounts Payable

2,400.00

55,377.15

20000 Accounts Payable

1,000.00

54,377.15

20000 Accounts Payable

1,000.00

53,377.15

12000 Undeposited Funds


-SPLIT-

1,000.00

54,377.15

102.65

54,479.80

Page 107 of 245

Split

Debit

20000 Accounts Payable


-SPLIT-

Credit
4,000.00

4,936.12

Balance
50,479.80
55,415.92

20000 Accounts Payable

250.00

55,165.92

20000 Accounts Payable

532.97

54,632.95

20000 Accounts Payable

70.00

54,562.95

-SPLIT-

4,700.00

20000 Accounts Payable


10300 Savings

59,262.95
625.00

500.00

58,637.95
59,137.95

20000 Accounts Payable

640.92

58,497.03

20000 Accounts Payable

754.50

57,742.53

20000 Accounts Payable

6,935.75

50,806.78

20000 Accounts Payable

45.00

50,761.78

20000 Accounts Payable

1,631.52

49,130.26

20000 Accounts Payable

1,358.00

47,772.26

20000 Accounts Payable

1,476.23

46,296.03

20000 Accounts Payable

450.00

45,846.03

20000 Accounts Payable

896.00

44,950.03

20000 Accounts Payable

696.52

44,253.51

20000 Accounts Payable

400.00

43,853.51

20000 Accounts Payable

1,610.00

42,243.51

20000 Accounts Payable

5,700.00

36,543.51

11000 Accounts Receivable

7,633.28

44,176.79

11000 Accounts Receivable

13,560.39

57,737.18

-SPLIT-

1,299.60

56,437.58

-SPLIT-

907.92

55,529.66

-SPLIT-

1,033.98

54,495.68

-SPLIT-

1,350.15

53,145.53

-SPLIT-

932.92

52,212.61

-SPLIT-

1,062.12

51,150.49

-SPLIT-

1,062.12

50,088.37

54500 Subcontractors

1,000.00

49,088.37

-SPLIT30100 Capital Stock


64220 Computer Repairs
30100 Capital Stock

1,629.27
72,000.00

47,459.10
119,459.10

300.00

119,159.10
120,159.10

45.00

120,114.10

60410 Advertising Expense

200.00

119,914.10

-SPLIT-

543.83

119,370.27

-SPLIT-

4,591.72

114,778.55

1,614.71

113,163.84

1,000.00

54520 Freight & Delivery

24080 Worker's Compensation


-SPLIT-

315.08

60600 Bank Service Charges


12000 Undeposited Funds

113,478.92
10.00

223.53

113,468.92
113,692.45

-SPLIT-

943.32

-SPLIT-

1,378.40

111,370.73

-SPLIT-

1,073.67

110,297.06

260.00

110,037.06

20000 Accounts Payable

112,749.13

20000 Accounts Payable

36.00

110,001.06

20000 Accounts Payable

204.00

109,797.06

Page 108 of 245

Split

Debit

Credit

Balance

20000 Accounts Payable

87.00

109,710.06

20000 Accounts Payable

54.00

109,656.06

12000 Undeposited Funds

183.66

25500 Sales Tax Payable


-SPLITTotal 10100 Checking

###

109,839.72
0.29

109,839.43

975.95

108,863.48

###

108,863.48

10300 Savings

16,110.19
10100 Checking
10100 Checking

15,000.00
42,300.00

10100 Checking

25,000.00

18,410.19

500.00

17,910.19

42,300.00 40,500.00

17,910.19

10100 Checking
Total 10300 Savings

1,110.19
43,410.19

10400 Petty Cash

500.00

Total 10400 Petty Cash

500.00

11000 Accounts Receivable

49,539.14
-SPLIT-

35.65

49,574.79

-SPLIT-

1,960.00

51,534.79

-SPLIT-

3,439.00

54,973.79

-SPLIT-

3,100.00

58,073.79

-SPLIT-

7,764.78

65,838.57

-SPLIT-

13,900.00

79,738.57

10100 Checking

2,400.00

77,338.57

12000 Undeposited Funds

2,200.00

75,138.57

-SPLIT-

3,207.75

78,346.32

-SPLIT-

2,320.00

80,666.32

-SPLIT-

4,948.00

85,614.32

-SPLIT-

14,085.30

99,699.62

-SPLIT-

2,580.00

102,279.62

12000 Undeposited Funds

2,412.75

99,866.87

12000 Undeposited Funds

2,320.00

97,546.87

12000 Undeposited Funds

16,630.54

80,916.33

-SPLIT-

18.73

80,935.06

-SPLIT-

43.89

80,978.95

12000 Undeposited Funds

3,500.00

77,478.95

10100 Checking

4,948.00

72,530.95

12000 Undeposited Funds

1,224.39

71,306.56

5,912.93

65,393.63

12000 Undeposited Funds


-SPLIT-

1,072.50

66,466.13

-SPLIT-

4,225.41

70,691.54

-SPLIT-

700.00

12000 Undeposited Funds

71,391.54
10,000.00

61,391.54

-SPLIT-

4,223.00

65,614.54

-SPLIT-

15,435.00

81,049.54

-SPLIT-

12,754.14

93,803.68

12000 Undeposited Funds

4,264.78

89,538.90

-SPLIT-

1,636.69

91,175.59

-SPLIT-

5,418.00

96,593.59

-SPLIT-

4,725.00

101,318.59

-SPLIT-

1,005.00

102,323.59

Page 109 of 245

Split
-SPLIT-

Debit

Credit

3,111.28

Balance
105,434.87

12000 Undeposited Funds

2,580.00

102,854.87

12000 Undeposited Funds

10,000.00

92,854.87

12000 Undeposited Funds

4,085.30

88,769.57

12000 Undeposited Funds

1,200.00

87,569.57

12000 Undeposited Funds

5,435.00

82,134.57

10100 Checking

4,225.41

77,909.16

-SPLIT-

8,305.95

86,215.11

-SPLIT-

1,468.30

87,683.41

10100 Checking
10100 Checking

4,135.50
711.15

-SPLIT-

83,547.91
84,259.06

711.15

83,547.91

-SPLIT-

440.00

83,987.91

-SPLIT-

445.00

84,432.91

-SPLIT-

37.58

84,470.49

12000 Undeposited Funds

4,261.01

80,209.48

12000 Undeposited Funds

445.00

79,764.48

1,200.00

78,564.48

10100 Checking
-SPLIT-

5,732.23

10100 Checking
-SPLIT-

84,296.71
5,000.00

79,296.71

1,715.00

81,011.71

-SPLIT-

4,522.00

85,533.71

-SPLIT-

13,900.00

99,433.71

12000 Undeposited Funds


-SPLIT-

1,000.00
5.95

12000 Undeposited Funds


-SPLIT-

98,433.71
98,439.66

1,200.00
220.00

97,239.66
97,459.66

12000 Undeposited Funds

3,500.00

93,959.66

12000 Undeposited Funds

2,200.00

91,759.66

2,736.12

89,023.54

12000 Undeposited Funds


-SPLIT-

2,080.11

-SPLIT-

8,656.25

99,759.90

-SPLIT-

2,824.03

102,583.93

12000 Undeposited Funds

91,103.65

2,000.00

-SPLIT-

12,420.98

-SPLIT-

1,636.69

12000 Undeposited Funds

100,583.93
113,004.91
114,641.60

440.00

114,201.60

10100 Checking

7,633.28

106,568.32

10100 Checking

13,560.39

93,007.93

-SPLIT-

304.30

-SPLIT-

1,540.00

12000 Undeposited Funds


-SPLIT-

94,852.23
304.30

214.91

-SPLIT-SPLIT-

93,312.23

94,762.84
32.33

40.95

12000 Undeposited Funds

94,547.93
94,730.51
94,771.46

223.53

94,547.93

-SPLIT-

183.66

94,731.59

-SPLIT-

7,480.00

102,211.59

12000 Undeposited Funds

183.66

102,027.93

Page 110 of 245

Split
Total 11000 Accounts Receivable

Debit
###

Credit
###

12000 Undeposited Funds

Balance
102,027.93
21,752.08

10100 Checking

1,500.00

20,252.08

10100 Checking

2,000.00

18,252.08

10100 Checking

0.00

18,252.08

10100 Checking

2,000.00

16,252.08

10100 Checking

5,700.00

10,552.08

11000 Accounts Receivable

2,500.00

10100 Checking
11000 Accounts Receivable

13,052.08
7,579.48

2,200.00

10100 Checking

5,472.60
7,672.60

2,200.00

5,472.60

11000 Accounts Receivable

2,412.75

7,885.35

11000 Accounts Receivable

2,320.00

10,205.35

11000 Accounts Receivable

16,630.54

10100 Checking
11000 Accounts Receivable

3,500.00

10100 Checking
11000 Accounts Receivable

26,835.89
26,835.89

3,500.00
3,500.00

1,224.39

10100 Checking

0.00
0.00
1,224.39

1,224.39

0.00

11000 Accounts Receivable

5,912.93

5,912.93

11000 Accounts Receivable

10,000.00

15,912.93

10100 Checking

5,912.93

10,000.00

11000 Accounts Receivable

4,264.78

14,264.78

11000 Accounts Receivable

2,580.00

16,844.78

10100 Checking

0.00

10100 Checking

16,844.78
10,000.00

6,844.78

11000 Accounts Receivable

10,000.00

16,844.78

11000 Accounts Receivable

4,085.30

20,930.08

11000 Accounts Receivable

1,200.00

22,130.08

11000 Accounts Receivable

5,435.00

27,565.08

10100 Checking

1,200.00

26,365.08

10100 Checking

4,264.78

22,100.30

10100 Checking

5,435.00

16,665.30

10100 Checking

14,085.30

2,580.00

10100 Checking

2,580.00

0.00

11000 Accounts Receivable

4,261.01

4,261.01

11000 Accounts Receivable

445.00

4,706.01

10100 Checking
11000 Accounts Receivable

4,706.01
1,000.00

10100 Checking

0.00
1,000.00

1,000.00

0.00

11000 Accounts Receivable

1,200.00

1,200.00

11000 Accounts Receivable

3,500.00

4,700.00

11000 Accounts Receivable

2,200.00

6,900.00

11000 Accounts Receivable

2,736.12

10100 Checking
11000 Accounts Receivable

2,000.00

10100 Checking
11000 Accounts Receivable
-SPLIT-

9,636.12
4,936.12

4,700.00
6,700.00

4,700.00

2,000.00

440.00

2,440.00

10.78

2,450.78

Page 111 of 245

Split
11000 Accounts Receivable

Debit

10100 Checking
11000 Accounts Receivable

223.53
183.66
92,770.09

2,440.00
2,663.53

223.53

10100 Checking
Total 12000 Undeposited Funds

Balance
2,755.08

315.08

10100 Checking
11000 Accounts Receivable

Credit

304.30

2,440.00
2,623.66

183.66

2,440.00

###

2,440.00

12100 Inventory Asset

23,259.25
20000 Accounts Payable

0.00

23,259.25

20000 Accounts Payable

1,800.00

25,059.25

20000 Accounts Payable

1,010.00

11000 Accounts Receivable

26,069.25
669.46

25,399.79

20000 Accounts Payable

810.00

26,209.79

20000 Accounts Payable

1,825.00

28,034.79

20000 Accounts Payable

1,965.00

29,999.79

11000 Accounts Receivable

1,793.14

28,206.65

11000 Accounts Receivable

334.02

27,872.63

11000 Accounts Receivable


20000 Accounts Payable

0.00
2,400.00

50100 Cost of Goods Sold


20000 Accounts Payable

27,872.63
30,272.63
402.11

3,459.20

11000 Accounts Receivable

33,329.72
440.59

11000 Accounts Receivable

0.00

11000 Accounts Receivable

0.00

29,870.52
32,889.13
32,889.13
32,889.13

11000 Accounts Receivable

568.67

32,320.46

11000 Accounts Receivable

1,637.08

30,683.38

12000 Undeposited Funds


11000 Accounts Receivable
11000 Accounts Receivable
11000 Accounts Receivable

2.56

30,680.82

308.51

30,372.31

96.81

30,275.50

26.91

11000 Accounts Receivable

30,302.41
35.27

30,267.14

20000 Accounts Payable

225.00

30,492.14

20000 Accounts Payable

36.00

30,528.14

20000 Accounts Payable

204.00

30,732.14

11000 Accounts Receivable


Total 12100 Inventory Asset

13,761.11

52.00

30,680.14

6,340.22

30,680.14

12800 Employee Advances

770.00
10100 Checking

Total 12800 Employee Advances

62.00
62.00

832.00
0.00

13100 Pre-paid Insurance

832.00
1,429.72

62120 Liability Insurance

148.83

1,280.89

-SPLIT-

675.00

605.89

62120 Liability Insurance

148.83

457.06

-SPLIT-

457.06

0.00

20000 Accounts Payable


Total 13100 Pre-paid Insurance

4,050.00
4,050.00

13400 Retainage Receivable

4,050.00
1,429.72

4,050.00
1,796.72

11000 Accounts Receivable

1,446.80

3,243.52

11000 Accounts Receivable

1,715.00

4,958.52

Page 112 of 245

Split
11000 Accounts Receivable

Debit

11000 Accounts Receivable


Total 13400 Retainage Receivable

Credit

459.50

5,418.02
1,715.00

3,621.30

Balance

1,715.00

3,703.02
3,703.02

15000 Furniture and Equipment

34,326.00

Total 15000 Furniture and Equipment

34,326.00

15100 Vehicles

78,936.91

15200 Buildings and Improvements

325,000.00

Total 15200 Buildings and Improvements

325,000.00

15300 Construction Equipment

15,300.00

Total 15300 Construction Equipment

15,300.00

16900 Land

90,000.00

Total 16900 Land

90,000.00

17000 Accumulated Depreciation

-110,344.60
60900 Depreciation Expense

Total 17000 Accumulated Depreciation

0.00

3,000.00

-113,344.60

3,000.00

-113,344.60

18700 Security Deposits

1,720.00

Total 18700 Security Deposits

1,720.00

20000 Accounts Payable

-9,848.78
-SPLIT-

1,780.00

10100 Checking

638.00

10100 Checking

597.00

54300 Job Materials


10100 Checking

-11,628.78
-10,990.78
-10,393.78

1,100.00
455.50

-11,493.78
-11,038.28

54500 Subcontractors

239.00

-11,277.28

-SPLIT-

532.97

-11,810.25

54500 Subcontractors

850.00

-12,660.25

54500 Subcontractors

150.00

-12,810.25

2,100.00

-14,910.25

712.56

-15,622.81

-SPLIT60120 Insurance
10100 Checking

49.43

-15,573.38

10100 Checking

68.35

-15,505.03

10100 Checking

532.97

54500 Subcontractors

-14,972.06
400.00

-15,372.06

-SPLIT-

5,900.00

-21,272.06

-SPLIT-

4,395.00

-25,667.06

10100 Checking

239.00

-25,428.06

10100 Checking

670.00

-24,758.06

10100 Checking

500.00

-24,258.06

10100 Checking

150.00

-24,108.06

10100 Checking

0.00

54500 Subcontractors

-24,108.06
250.00

-24,358.06

-SPLIT-

13,780.00

-38,138.06

-SPLIT-

1,800.00

-39,938.06

-SPLIT-

500.00

-40,438.06

-SPLIT-

1,010.00

-41,448.06

54500 Subcontractors

450.00

-41,898.06

54500 Subcontractors

400.00

-42,298.06

54500 Subcontractors

180.00

-42,478.06

54500 Subcontractors

250.00

-42,728.06

Page 113 of 245

Split
10100 Checking

Debit

-SPLIT-SPLIT54300 Job Materials

Credit

1,780.00

Balance
-40,948.06

2,017.00

-42,965.06

311.00

-43,276.06

475.00

-42,801.06

10100 Checking

1,400.00

-41,401.06

10100 Checking

250.00

-41,151.06

10100 Checking

400.00

-40,751.06

-SPLIT-

200.75

-40,951.81

-SPLIT-

3,220.00

-44,171.81

10100 Checking

712.56

10100 Checking

1,325.00

-43,459.25
-42,134.25

54500 Subcontractors

440.00

-42,574.25

54500 Subcontractors

1,000.00

-43,574.25

54300 Job Materials

656.23

-44,230.48

54500 Subcontractors

2,000.00

-46,230.48

54500 Subcontractors

800.00

-47,030.48

-SPLIT-

532.97

-47,563.45

-SPLIT-

6,000.00

-53,563.45

300.00

-53,863.45

54200 Equipment Rental


10100 Checking

250.00

-53,613.45

10100 Checking

180.00

-53,433.45

10100 Checking

400.00

-53,033.45

10100 Checking

3,920.00

-49,113.45

54500 Subcontractors
-SPLIT54300 Job Materials
-SPLIT-

500.00

-49,613.45

2,400.00

-52,013.45

101.23

-52,114.68

1,539.00

-53,653.68

54500 Subcontractors

150.00

-53,803.68

54500 Subcontractors

5,700.00

-59,503.68

950.00

-60,453.68

-SPLIT10100 Checking

800.00

-59,653.68

10100 Checking

440.00

-59,213.68

10100 Checking

3,200.00

-56,013.68

10100 Checking

850.00

-55,163.68

10100 Checking

532.97

-54,630.71

12100 Inventory Asset

810.00

-55,440.71

64800 Tools and Machinery

325.00

-55,765.71

10100 Checking

0.00

-55,765.71

-SPLIT-

2,325.00

-58,090.71

54500 Subcontractors

1,000.00

-59,090.71

-SPLIT-

5,925.00

-65,015.71

-SPLIT-

1,960.00

-66,975.71

10100 Checking

1,940.40

54500 Subcontractors
-SPLIT-SPLIT54500 Subcontractors

-65,035.31
900.00

-65,935.31

1,200.00

-67,135.31

91.94

-67,227.25

700.00

-67,927.25

10100 Checking

300.00

-67,627.25

10100 Checking

500.00

-67,127.25

Page 114 of 245

Split

Debit

Credit

Balance

10100 Checking

600.00

-66,527.25

10100 Checking

800.00

-65,727.25

10100 Checking

6,790.00

-58,937.25

10100 Checking

2,000.00

-56,937.25

10100 Checking

0.00

-56,937.25

54500 Subcontractors

1,250.00

-58,187.25

54500 Subcontractors

1,500.00

-59,687.25

500.00

-60,187.25

54500 Subcontractors
10100 Checking

656.23

-59,531.02

10100 Checking

686.00

-58,845.02

63610 Accounting
10100 Checking

250.00
2,700.00

-SPLIT-

-59,095.02
-56,395.02

80.50

-56,475.52

54300 Job Materials

740.29

-57,215.81

-SPLIT-

805.00

-58,020.81

-SPLIT-

553.00

-58,573.81

1,476.23

-60,050.04

-SPLIT-

896.00

-60,946.04

54300 Job Materials

696.52

-61,642.56

54200 Equipment Rental

400.00

-62,042.56

54200 Equipment Rental

450.00

-62,492.56

54300 Job Materials

-SPLIT-

1,610.00

-64,102.56

54300 Job Materials

210.00

-64,312.56

54300 Job Materials

50.00

-64,362.56

54300 Job Materials

52.00

-64,414.56

532.97

-64,947.53

2,400.00

-67,347.53

550.00

-67,897.53

3,459.20

-71,356.73

-SPLIT12100 Inventory Asset


54200 Equipment Rental
-SPLIT10100 Checking

1,938.00

-69,418.73

10100 Checking

1,500.00

-67,918.73

10100 Checking

950.00

-66,968.73

10100 Checking

900.00

-66,068.73

10100 Checking

5,325.00

-60,743.73

10100 Checking

2,150.00

-58,593.73

10100 Checking

2,445.00

54300 Job Materials


54200 Equipment Rental

-56,148.73
115.00

-56,263.73

150.00

-56,413.73

10100 Checking

700.00

-55,713.73

10100 Checking

8,000.00

-47,713.73

10100 Checking

2,400.00

-45,313.73

10100 Checking

1,000.00

-44,313.73

10100 Checking

1,000.00

-SPLIT54500 Subcontractors
10100 Checking
-SPLIT54520 Freight & Delivery
-SPLIT-

-43,313.73
475.00

-43,788.73

1,200.00

-44,988.73

4,000.00

-40,988.73
130.00

-41,118.73

70.00

-41,188.73

640.92

-41,829.65

Page 115 of 245

Split

Debit

Credit
670.00

-42,499.65

54500 Subcontractors

600.00

-43,099.65

810.00

-43,909.65

64800 Tools and Machinery


54500 Subcontractors

850.00

54500 Subcontractors
54500 Subcontractors
10100 Checking

-43,059.65
250.00

-43,309.65

1,047.00

-44,356.65

250.00

64210 Building Repairs

-44,106.65
175.00

-44,281.65

10100 Checking

532.97

-43,748.68

10100 Checking

70.00

-43,678.68

10100 Checking

625.00

54500 Subcontractors
10100 Checking

-43,053.68
670.00

-43,723.68

640.92

-43,082.76

10100 Checking

754.50

-42,328.26

10100 Checking

6,935.75

-35,392.51

10100 Checking

45.00

65110 Gas and Electric

-35,347.51
122.68

-35,470.19

10100 Checking

1,631.52

-33,838.67

10100 Checking

1,358.00

-32,480.67

10100 Checking

1,476.23

-31,004.44

10100 Checking

450.00

-30,554.44

10100 Checking

896.00

-29,658.44

10100 Checking

696.52

-28,961.92

10100 Checking

400.00

-28,561.92

10100 Checking

1,610.00

-26,951.92

10100 Checking

5,700.00

-21,251.92

13100 Pre-paid Insurance

4,050.00

-25,301.92

585.00

-25,886.92

-SPLIT-

1,250.00

-27,136.92

-SPLIT-

260.00

-27,396.92

-SPLIT-

36.00

-27,432.92

54300 Job Materials

10100 Checking

260.00

10100 Checking

36.00

54300 Job Materials

-27,172.92
-27,136.92
712.80

-27,849.72

65130 Water

36.00

-27,885.72

65110 Gas and Electric

87.00

-27,972.72

65120 Telephone

54.00

-28,026.72

204.00

-28,230.72

-SPLIT10100 Checking

204.00

-28,026.72

10100 Checking

87.00

-27,939.72

10100 Checking

54.00

Total 20000 Accounts Payable

95,659.82

-27,885.72
###

-27,885.72

1,050.00

-1,050.00

64800 Tools and Machinery

25.00

-25.00

63100 Postage

69.20

-94.20

50.00

-144.20

1,194.20

-144.20

20500 QuickBooks Credit Card

0.00
-SPLIT10100 Checking

1,050.00

63000 Office Supplies


Total 20500 QuickBooks Credit Card

Balance

54500 Subcontractors

1,050.00

0.00

Page 116 of 245

Split

Debit

Credit

20600 CalOil Credit Card

Balance
-6,534.28

60110 Fuel
10100 Checking

23.00
6,534.28

-6,557.28
-23.00

60110 Fuel

25.28

-48.28

60110 Fuel

67.23

-115.51

325.00

-440.51

54300 Job Materials


10100 Checking

48.28

-392.23

60110 Fuel

26.10

-418.33

60110 Fuel

18.47

-436.80

10100 Checking

135.80

-301.00

60110 Fuel

23.50

-324.50

60110 Fuel

47.52

-372.02

10.60

-382.62

60110 Fuel
Total 20600 CalOil Credit Card

6,718.36

566.70

24000 Payroll Liabilities

-382.62
-3,300.69

24010 Federal Withholding

-820.00
10100 Checking

112.00

-932.00

10100 Checking

130.00

-1,062.00

168.00

-1,230.00

10100 Checking
10100 Checking

820.00

-410.00

10100 Checking

112.00

-522.00

10100 Checking

137.00

-659.00

10100 Checking

181.00

-840.00

10100 Checking

112.00

-952.00

10100 Checking

130.00

-1,082.00

10100 Checking

168.00

-1,250.00

10100 Checking

840.00

-410.00

10100 Checking

112.00

-522.00

10100 Checking

140.00

-662.00

10100 Checking

179.00

-841.00

10100 Checking

108.00

-949.00

10100 Checking

130.00

-1,079.00

10100 Checking

168.00

-1,247.00

10100 Checking

849.00

-398.00

10100 Checking

108.00

-506.00

10100 Checking

112.00

-618.00

10100 Checking

129.00

-747.00

10100 Checking

129.00

-876.00

10100 Checking

160.00

-1,036.00

10100 Checking

160.00

-1,196.00

10100 Checking

168.00

-1,364.00

10100 Checking

1,737.00

373.00

10100 Checking

124.00

249.00

10100 Checking

87.00

162.00

154.00

8.00

10100 Checking
Total 24010 Federal Withholding

4,246.00

3,418.00

24020 FICA Payable

8.00
-1,271.78

10100 Checking

244.22

-1,516.00

10100 Checking

180.54

-1,696.54

Page 117 of 245

Split

Debit

10100 Checking
10100 Checking

Credit
211.14

1,271.78

Balance
-1,907.68
-635.90

10100 Checking

244.20

-880.10

10100 Checking

187.34

-1,067.44

10100 Checking

219.06

-1,286.50

10100 Checking

244.20

-1,530.70

10100 Checking

180.54

-1,711.24

211.14

-1,922.38

10100 Checking
10100 Checking

1,286.50

-635.88

10100 Checking

244.20

-880.08

10100 Checking

190.68

-1,070.76

10100 Checking

223.02

-1,293.78

10100 Checking

244.22

-1,538.00

10100 Checking

180.54

-1,718.54

10100 Checking

211.14

-1,929.68

10100 Checking

1,293.78

-635.90

10100 Checking

244.22

-880.12

10100 Checking

244.20

-1,124.32

10100 Checking

180.54

-1,304.86

10100 Checking

180.54

-1,485.40

10100 Checking

211.14

-1,696.54

10100 Checking

211.14

-1,907.68

10100 Checking

211.14

-2,118.82

10100 Checking

2,754.72

635.90

10100 Checking

180.54

455.36

10100 Checking

244.22

211.14

211.14

0.00

5,335.00

0.00

10100 Checking
Total 24020 FICA Payable

6,606.78

24030 AEIC Payable

0.00
10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

Total 24030 AEIC Payable

0.00

24040 FUTA Payable

0.00

0.00
0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

Page 118 of 245

Split

Debit

Credit

Balance

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking
10100 Checking

100.00

-100.00

0.00

-100.00

10100 Checking

0.00

-100.00

10100 Checking

100.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

Total 24040 FUTA Payable

100.00

100.00

24050 State Withholding

0.00
-185.02

10100 Checking

18.61

-203.63

10100 Checking

30.24

-233.87

10100 Checking

43.66

-277.53

10100 Checking

185.02

-92.51

10100 Checking

18.61

-111.12

10100 Checking

32.89

-144.01

10100 Checking

47.80

-191.81

10100 Checking

18.61

-210.42

10100 Checking

30.24

-240.66

43.66

-284.32

10100 Checking

18.61

-111.12

10100 Checking

34.22

-145.34

10100 Checking

45.87

-191.21

10100 Checking

15.89

-207.10

10100 Checking

30.24

-237.34

10100 Checking

43.66

-281.00

10100 Checking

15.89

-101.68

10100 Checking

18.61

-120.29

10100 Checking

27.81

-148.10

10100 Checking

27.81

-175.91

10100 Checking

39.81

-215.72

10100 Checking

39.81

-255.53

10100 Checking

43.66

-299.19

10100 Checking
10100 Checking

10100 Checking

10100 Checking
10100 Checking

191.81

-92.51

195.21

-85.79

368.50

69.31
22.41

46.90

Page 119 of 245

Split

Debit

Credit

Balance

10100 Checking

8.64

38.26

10100 Checking

34.26

4.00

751.52

4.00

Total 24050 State Withholding

940.54

24060 SUTA Payable

0.00
10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

110.00

-110.00

10100 Checking

0.00

-110.00

10100 Checking

0.00

-110.00

10100 Checking

110.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

0.00

10100 Checking

0.00

Total 24060 SUTA Payable

110.00

0.00
110.00

0.00

10100 Checking

18.83

-116.92

10100 Checking

13.93

-130.85

10100 Checking

16.29

-147.14

24070 State Disability Payable

-98.09

10100 Checking

98.09

-49.05

10100 Checking

18.83

-67.88

10100 Checking

14.45

-82.33

10100 Checking

16.90

-99.23

10100 Checking

18.84

-118.07

10100 Checking

13.92

-131.99

16.28

-148.27

10100 Checking
10100 Checking

99.23

10100 Checking
10100 Checking

-49.04
18.83

-67.87

14.70

-82.57

10100 Checking

0.00

-82.57

10100 Checking

0.00

-82.57

10100 Checking

13.92

-96.49

10100 Checking

16.28

-112.77

Page 120 of 245

Split

Debit

Credit

Balance

10100 Checking

99.77

-13.00

10100 Checking

0.00

-13.00

10100 Checking

18.84

-31.84

10100 Checking

0.00

-31.84

10100 Checking

0.00

-31.84

10100 Checking

0.00

-31.84

10100 Checking

0.00

-31.84

10100 Checking

16.29

-48.13

10100 Checking

65.33

17.20

10100 Checking

0.00

17.20

10100 Checking

0.00

17.20

10100 Checking

0.00

17.20

Total 24070 State Disability Payable

362.42

247.13

24080 Worker's Compensation

17.20
-800.80

10100 Checking

266.11

-1,066.91

10100 Checking

121.18

-1,188.09

10100 Checking

13.11

-1,201.20

10100 Checking

800.80

-400.40

10100 Checking

266.11

-666.51

10100 Checking

124.21

-790.72

10100 Checking

13.44

-804.16

10100 Checking

266.11

-1,070.27

10100 Checking

121.18

-1,191.45

13.11

-1,204.56

10100 Checking
10100 Checking

804.16

-400.40

10100 Checking

266.11

-666.51

10100 Checking

125.72

-792.23

10100 Checking

13.60

-805.83

10100 Checking

266.11

-1,071.94

10100 Checking

121.18

-1,193.12

10100 Checking

13.11

-1,206.23

10100 Checking

805.83

-400.40

10100 Checking

266.11

-666.51

10100 Checking

266.11

-932.62

10100 Checking

121.18

-1,053.80

10100 Checking

121.18

-1,174.98

10100 Checking

13.11

-1,188.09

10100 Checking

13.11

-1,201.20

10100 Checking

13.11

-1,214.31

10100 Checking

1,614.71

400.40

10100 Checking

121.18

279.22

10100 Checking

266.11

13.11

13.11

0.00

3,224.70

0.00

10100 Checking
Total 24080 Worker's Compensation

4,025.50

24100 Emp. Health Ins Payable

-125.00
10100 Checking

25.00

-150.00

10100 Checking

25.00

-175.00

12.50

-187.50

10100 Checking
10100 Checking

125.00

-62.50

Page 121 of 245

Split

Debit

Credit

Balance

10100 Checking

25.00

-87.50

10100 Checking

25.00

-112.50

10100 Checking

12.50

-125.00

10100 Checking

25.00

-150.00

10100 Checking

25.00

-175.00

12.50

-187.50

10100 Checking
10100 Checking

125.00

-62.50

10100 Checking

0.00

-62.50

10100 Checking

0.00

-62.50

10100 Checking

12.50

-75.00

10100 Checking

25.00

-100.00

10100 Checking

25.00

-125.00

10100 Checking

12.50

-137.50

10100 Checking

75.00

-62.50

10100 Checking

0.00

-62.50

10100 Checking

25.00

-87.50

10100 Checking

25.00

-112.50

10100 Checking

12.50

-125.00

10100 Checking

12.50

-137.50

10100 Checking

12.50

-150.00

10100 Checking

0.00

-87.50

10100 Checking

0.00

-150.00

10100 Checking

0.00

-150.00

10100 Checking
Total 24100 Emp. Health Ins Payable

325.00

12.50

-162.50

362.50

-162.50

24000 Payroll Liabilities - Other

0.00
10100 Checking

Total 24000 Payroll Liabilities - Other

0.00
0.00

Total 24000 Payroll Liabilities

0.00
0.00

0.00

16,716.24 13,548.85

-133.30

25500 Sales Tax Payable

-343.09
11000 Accounts Receivable

0.00

-343.09

11000 Accounts Receivable

0.00

-343.09

10100 Checking

0.00

-343.09

11000 Accounts Receivable

0.00

11000 Accounts Receivable


10100 Checking
11000 Accounts Receivable

-343.09
507.78

343.09

-507.78

0.00

11000 Accounts Receivable


10100 Checking

-850.87
-507.78

162.75

-670.53

50.38

-720.91

11000 Accounts Receivable

0.00

-720.91

10100 Checking

0.00

-720.91

11000 Accounts Receivable

198.00

-918.91

11000 Accounts Receivable

1,064.10

-1,983.01

11000 Accounts Receivable

0.00

-1,983.01

10100 Checking

0.00

-1,983.01

11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable
10100 Checking

-1,983.01
49.91

-2,032.92

0.00

-2,032.92

1,983.01

-49.91

Page 122 of 245

Split

Debit

11000 Accounts Receivable


11000 Accounts Receivable

Credit
248.00

0.00

Balance
-297.91
-297.91

11000 Accounts Receivable

158.14

-456.05

11000 Accounts Receivable

114.19

-570.24

11000 Accounts Receivable

378.00

-948.24

11000 Accounts Receivable

0.00

-948.24

11000 Accounts Receivable

0.00

-948.24

11000 Accounts Receivable

223.78

-1,172.02

11000 Accounts Receivable

385.95

-1,557.97

10100 Checking

0.00

11000 Accounts Receivable

-1,557.97
71.30

-1,629.27

11000 Accounts Receivable

51.15

-1,578.12

11000 Accounts Receivable

0.00

-1,578.12

11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable

-1,578.12
30.23

0.00

10100 Checking

-1,608.35
-1,608.35

7.65

-1,616.00

11000 Accounts Receivable

0.00

-1,616.00

11000 Accounts Receivable

0.00

-1,616.00

11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable

-1,616.00
149.61

0.00

-1,765.61
-1,765.61

11000 Accounts Receivable

203.12

-1,968.73

11000 Accounts Receivable

503.98

-2,472.71

11000 Accounts Receivable

114.19

-2,586.90

10100 Checking

1,629.27

-957.63

12000 Undeposited Funds

0.78

-958.41

11000 Accounts Receivable

9.30

-967.71

11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable

-967.71
7.91

2.33

-975.62
-973.29

11000 Accounts Receivable

2.95

-976.24

11000 Accounts Receivable

5.66

-981.90

11000 Accounts Receivable

0.00

-981.90

10100 Checking

0.29

-981.61

10100 Checking

975.95

-5.66

Total 25500 Sales Tax Payable

4,985.09

4,647.66

23000 Loan - Vehicles (Van)

-5.66
-11,988.41

20000 Accounts Payable

491.86

20000 Accounts Payable

494.69

-11,001.86

20000 Accounts Payable

500.39

-10,501.47

Total 23000 Loan - Vehicles (Van)

1,486.94

-11,496.55

0.00

-10,501.47

23100 Loan - Vehicles (Utility Truck)

-19,936.91

Total 23100 Loan - Vehicles (Utility Truck)

-19,936.91

23200 Loan - Vehicles (Pickup Truck)

-22,641.00

Total 23200 Loan - Vehicles (Pickup Truck)

-22,641.00

28100 Loan - Construction Equipment

-14,343.11
10100 Checking

215.18

-14,127.93

10100 Checking

216.61

-13,911.32

Page 123 of 245

Split
Total 28100 Loan - Construction Equipment

Debit
431.79

Credit
0.00

Balance
-13,911.32

28200 Loan - Furniture/Office Equip

-21,000.00

Total 28200 Loan - Furniture/Office Equip

-21,000.00

28700 Note Payable - Bank of Anycity

-8,026.83
10100 Checking

2,658.06

10100 Checking

2,675.56

Total 28700 Note Payable - Bank of Anycity

5,333.62

-5,368.77
-2,693.21
0.00

-2,693.21

28900 Mortgage - Office Building

-296,283.00

Total 28900 Mortgage - Office Building

-296,283.00

30000 Opening Bal Equity

-38,773.75

Total 30000 Opening Bal Equity

-38,773.75

30100 Capital Stock

-500.00
10100 Checking

72,000.00

-72,500.00

10100 Checking

1,000.00

-73,500.00

0.00 73,000.00

-73,500.00

Total 30100 Capital Stock


32000 Retained Earnings

-61,756.76

Total 32000 Retained Earnings

-61,756.76

40100 Construction Income

-267,094.43

40110 Design Income

-30,729.25
11000 Accounts Receivable
11000 Accounts Receivable

35.00
35.00

11000 Accounts Receivable


11000 Accounts Receivable
Total 40110 Design Income

35.00

-30,764.25
-30,729.25

3,000.00

-33,729.25

3,000.00

-36,729.25

6,035.00

40130 Labor Income

-36,729.25
-147,791.67

11000 Accounts Receivable

1,960.00

-149,751.67

717.50

-150,469.17

3,100.00

-153,569.17

11000 Accounts Receivable

1,075.00

-154,644.17

11000 Accounts Receivable

10,900.00

-165,544.17

11000 Accounts Receivable

720.00

-166,264.17

10100 Checking

367.50

-166,631.67

2,320.00

-168,951.67

10100 Checking

437.50

-169,389.17

10100 Checking

743.75

-170,132.92

11000 Accounts Receivable

2,580.00

-172,712.92

11000 Accounts Receivable

1,470.00

-174,182.92

11000 Accounts Receivable

280.00

-174,462.92

11000 Accounts Receivable

1,072.50

-175,535.42

11000 Accounts Receivable

700.00

-176,235.42

11000 Accounts Receivable

775.00

-177,010.42

1,610.00

-178,620.42

10100 Checking
11000 Accounts Receivable

11000 Accounts Receivable

11000 Accounts Receivable


11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable
11000 Accounts Receivable

-178,620.42
1,880.00

-180,500.42

1,005.00

-181,505.42

0.00

-181,505.42

11000 Accounts Receivable

2,940.00

-184,445.42

10100 Checking

3,150.00

-187,595.42

252.00

-187,847.42

11000 Accounts Receivable

Page 124 of 245

Split
11000 Accounts Receivable

Debit

Credit

0.00

11000 Accounts Receivable

Balance
-187,847.42

440.00

-188,287.42

11000 Accounts Receivable

445.00

-188,732.42

11000 Accounts Receivable

2,140.00

-190,872.42

11000 Accounts Receivable

2,718.00

-193,590.42

11000 Accounts Receivable

10,900.00

-204,490.42

11000 Accounts Receivable

220.00

-204,710.42

11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable

-204,710.42
2,840.00

-207,550.42
-207,550.42

675.00
0.00

-208,225.42
-208,225.42

11000 Accounts Receivable

175.00

-208,400.42

11000 Accounts Receivable

1,540.00

-209,940.42

11000 Accounts Receivable

105.00

-210,045.42

11000 Accounts Receivable

105.00

-210,150.42

11000 Accounts Receivable

7,480.00

-217,630.42

0.00 69,838.75

-217,630.42

Total 40130 Labor Income


40140 Materials Income

-60,132.76
11000 Accounts Receivable

6,552.00

-66,684.76

11000 Accounts Receivable

2,100.00

-68,784.76

650.00

-69,434.76

11000 Accounts Receivable

2,640.00

-72,074.76

11000 Accounts Receivable

14,188.00

-86,262.76

11000 Accounts Receivable

665.50

-86,928.26

11000 Accounts Receivable

3,200.00

-90,128.26

11000 Accounts Receivable

2,040.50

-92,168.76

11000 Accounts Receivable

1,522.50

-93,691.26

11000 Accounts Receivable

5,040.00

-98,731.26

11000 Accounts Receivable

2,887.50

-101,618.76

11000 Accounts Receivable

4,980.00

-106,598.76

920.00

-107,518.76

10100 Checking

11000 Accounts Receivable


11000 Accounts Receivable

660.00

-106,858.76

11000 Accounts Receivable

0.00

-106,858.76

11000 Accounts Receivable


10100 Checking
11000 Accounts Receivable

390.00

-107,248.76

95.00

-107,343.76

0.00

11000 Accounts Receivable

-107,343.76
1,930.50

-109,274.26

11000 Accounts Receivable

0.00

-109,274.26

11000 Accounts Receivable

0.00

-109,274.26

11000 Accounts Receivable

0.00

-109,274.26

11000 Accounts Receivable

2,620.91

-111,895.17

11000 Accounts Receivable

6,503.00

-118,398.17

11000 Accounts Receivable

1,522.50

-119,920.67

12000 Undeposited Funds

10.00

-119,930.67

11000 Accounts Receivable

120.00

-120,050.67

11000 Accounts Receivable

102.00

-120,152.67

11000 Accounts Receivable


11000 Accounts Receivable

30.00

-120,122.67
38.00

-120,160.67

Page 125 of 245

Split

Debit

11000 Accounts Receivable


Total 40140 Materials Income

Credit

Balance

73.00

-120,233.67

690.00 60,790.91

-120,233.67

40150 Subcontracted Labor Income

-28,489.10
11000 Accounts Receivable

3,439.00

-31,928.10

11000 Accounts Receivable

1,546.00

-33,474.10

11000 Accounts Receivable

225.00

-33,699.10

11000 Accounts Receivable

640.00

-34,339.10

11000 Accounts Receivable

3,510.00

-37,849.10

11000 Accounts Receivable

17,150.00

-54,999.10

11000 Accounts Receivable

9,405.00

-64,404.10

11000 Accounts Receivable

0.00

11000 Accounts Receivable

-64,404.10
2,845.00

-67,249.10

11000 Accounts Receivable

0.00

-67,249.10

11000 Accounts Receivable

0.00

-67,249.10

11000 Accounts Receivable

0.00

-67,249.10

11000 Accounts Receivable

3,102.00

-70,351.10

11000 Accounts Receivable

1,804.00

-72,155.10

11000 Accounts Receivable

0.00

11000 Accounts Receivable


11000 Accounts Receivable

5,816.25
0.00

11000 Accounts Receivable


11000 Accounts Receivable
Total 40150 Subcontracted Labor Income

-72,155.10
-77,971.35
-77,971.35
4,739.00

-82,710.35

0.00

-82,710.35

0.00 54,221.25

-82,710.35

40199 Less Discounts given

48.35

Total 40199 Less Discounts given

48.35

40100 Construction Income - Other

0.00

Total 40100 Construction Income - Other

0.00

Total 40100 Construction Income

725.00

###

40500 Reimbursement Income

-457,255.34
-1,310.80

40520 Permit Reimbursement Income

-798.75
11000 Accounts Receivable

200.00

-998.75

11000 Accounts Receivable

225.00

-1,223.75

11000 Accounts Receivable

0.00

-1,223.75

11000 Accounts Receivable

0.00

-1,223.75

11000 Accounts Receivable

0.00

-1,223.75

Total 40520 Permit Reimbursement Income

0.00

425.00

40530 Reimbursed Freight & Delivery

-1,223.75
-512.05

11000 Accounts Receivable


Total 40530 Reimbursed Freight & Delivery
Total 40500 Reimbursement Income

384.00

-896.05

0.00

384.00

-896.05

0.00

809.00

-2,119.80

50100 Cost of Goods Sold

8,921.12
11000 Accounts Receivable

669.46

9,590.58

11000 Accounts Receivable

1,793.14

11,383.72

11000 Accounts Receivable

334.02

11,717.74

11000 Accounts Receivable

0.00

11,717.74

12100 Inventory Asset

402.11

12,119.85

11000 Accounts Receivable

440.59

12,560.44

11000 Accounts Receivable

0.00

12,560.44

11000 Accounts Receivable

0.00

12,560.44

Page 126 of 245

Split

Debit

Credit

Balance

11000 Accounts Receivable

568.67

13,129.11

11000 Accounts Receivable

1,637.08

14,766.19

12000 Undeposited Funds

2.56

14,768.75

11000 Accounts Receivable

308.51

15,077.26

11000 Accounts Receivable

96.81

15,174.07

11000 Accounts Receivable


11000 Accounts Receivable
11000 Accounts Receivable
Total 50100 Cost of Goods Sold

26.91
35.27

15,182.43

52.00
6,340.22

15,147.16
15,234.43

26.91

54000 Job Expenses

15,234.43
72,295.65

54200 Equipment Rental

0.00
20000 Accounts Payable

300.00

20000 Accounts Payable

400.00

700.00

20000 Accounts Payable

450.00

1,150.00

20000 Accounts Payable

550.00

1,700.00

20000 Accounts Payable


Total 54200 Equipment Rental

300.00

150.00
1,850.00

1,850.00
0.00

54300 Job Materials

1,850.00
55,547.50

20000 Accounts Payable

1,780.00

57,327.50

20000 Accounts Payable

1,100.00

58,427.50

20000 Accounts Payable

2,100.00

60,527.50

20500 QuickBooks Credit Card

1,050.00

61,577.50

20000 Accounts Payable

13,780.00

75,357.50

20000 Accounts Payable

1,897.00

77,254.50

20000 Accounts Payable

286.00

77,540.50

20000 Accounts Payable

475.00

77,065.50

20000 Accounts Payable

180.75

77,246.25

20000 Accounts Payable

3,065.00

80,311.25

10100 Checking

0.00

80,311.25

20000 Accounts Payable

656.23

80,967.48

20600 CalOil Credit Card

325.00

81,292.48

20000 Accounts Payable

101.23

81,393.71

20000 Accounts Payable

1,539.00

82,932.71

10100 Checking

48.10

82,980.81

10100 Checking

489.23

83,470.04

20000 Accounts Payable

500.00

83,970.04

20000 Accounts Payable

3,960.00

87,930.04

20000 Accounts Payable

1,960.00

89,890.04

20000 Accounts Payable

80.50

89,970.54

20000 Accounts Payable

740.29

90,710.83

20000 Accounts Payable

805.00

91,515.83

20000 Accounts Payable

553.00

92,068.83

20000 Accounts Payable

1,476.23

93,545.06

20000 Accounts Payable

896.00

94,441.06

20000 Accounts Payable

696.52

95,137.58

20000 Accounts Payable

1,610.00

96,747.58

20000 Accounts Payable

210.00

96,957.58

20000 Accounts Payable

50.00

97,007.58

20000 Accounts Payable

52.00

97,059.58

Page 127 of 245

Split

Debit

Credit

Balance

20000 Accounts Payable

115.00

97,174.58

20000 Accounts Payable

475.00

97,649.58

20000 Accounts Payable

130.00

97,779.58

20000 Accounts Payable

571.32

98,350.90

20000 Accounts Payable

585.00

98,935.90

20000 Accounts Payable


20000 Accounts Payable
Total 54300 Job Materials

98,935.90
712.80
44,576.20

99,648.70
475.00

54400 Permits and Licenses

99,648.70
0.00

10100 Checking

300.00

300.00

10100 Checking

225.00

525.00

10100 Checking

175.00

700.00

Total 54400 Permits and Licenses

700.00

0.00

54500 Subcontractors

700.00
16,426.95

20000 Accounts Payable

239.00

16,665.95

20000 Accounts Payable

850.00

17,515.95

20000 Accounts Payable

150.00

17,665.95

20000 Accounts Payable

400.00

18,065.95

20000 Accounts Payable

5,900.00

23,965.95

20000 Accounts Payable

4,395.00

28,360.95

20000 Accounts Payable

250.00

28,610.95

20000 Accounts Payable

500.00

29,110.95

20000 Accounts Payable

450.00

29,560.95

20000 Accounts Payable

400.00

29,960.95

20000 Accounts Payable

180.00

30,140.95

20000 Accounts Payable

250.00

30,390.95

20000 Accounts Payable

440.00

30,830.95

20000 Accounts Payable

1,000.00

31,830.95

20000 Accounts Payable

2,000.00

33,830.95

20000 Accounts Payable

800.00

34,630.95

20000 Accounts Payable

6,000.00

40,630.95

20000 Accounts Payable

500.00

41,130.95

20000 Accounts Payable

2,400.00

43,530.95

20000 Accounts Payable

150.00

43,680.95

20000 Accounts Payable

5,700.00

49,380.95

20000 Accounts Payable

950.00

50,330.95

20000 Accounts Payable

1,000.00

51,330.95

20000 Accounts Payable

900.00

52,230.95

20000 Accounts Payable

1,200.00

53,430.95

20000 Accounts Payable

700.00

54,130.95

20000 Accounts Payable

1,250.00

55,380.95

20000 Accounts Payable

1,500.00

56,880.95

20000 Accounts Payable

500.00

57,380.95

20000 Accounts Payable

1,200.00

58,580.95

20000 Accounts Payable

670.00

59,250.95

20000 Accounts Payable

600.00

20000 Accounts Payable

59,850.95
850.00

59,000.95

20000 Accounts Payable

250.00

59,250.95

20000 Accounts Payable

1,047.00

60,297.95

Page 128 of 245

Split

Debit

Credit

Balance

20000 Accounts Payable

670.00

60,967.95

20000 Accounts Payable

1,250.00

62,217.95

10100 Checking
Total 54500 Subcontractors

1,000.00
47,641.00

63,217.95
850.00

54520 Freight & Delivery

63,217.95
407.50

11000 Accounts Receivable

0.00

407.50

120.00

527.50

20000 Accounts Payable

25.00

552.50

20000 Accounts Payable

155.00

707.50

20000 Accounts Payable

20.00

727.50

20000 Accounts Payable

11000 Accounts Receivable

70.00

657.50

20000 Accounts Payable

70.00

727.50

20000 Accounts Payable

69.60

797.10

10100 Checking

45.00

842.10

20000 Accounts Payable

35.00

877.10

Total 54520 Freight & Delivery

539.60

70.00

54599 Less Discounts Taken

877.10
-86.30

10100 Checking

9.11

-95.41

10100 Checking

106.40

-201.81

Total 54599 Less Discounts Taken


Total 54000 Job Expenses

0.00

115.51

-201.81

95,306.80

1,510.51

166,091.94

60100 Automobile

5,460.68

60110 Fuel

1,347.00
20600 CalOil Credit Card

23.00

1,370.00

20600 CalOil Credit Card

25.28

1,395.28

20600 CalOil Credit Card

67.23

1,462.51

20600 CalOil Credit Card

26.10

1,488.61

20600 CalOil Credit Card

18.47

1,507.08

20600 CalOil Credit Card

23.50

1,530.58

20600 CalOil Credit Card

47.52

1,578.10

20600 CalOil Credit Card


Total 60110 Fuel

10.60
241.70

1,588.70
0.00

60120 Insurance

1,588.70
2,137.68

20000 Accounts Payable


Total 60120 Insurance

712.56
712.56

2,850.24
0.00

60130 Repairs and Maintenance

2,850.24
1,976.00

10100 Checking

212.00

10100 Checking

218.00

Total 60130 Repairs and Maintenance


Total 60100 Automobile

2,188.00
2,406.00

430.00

0.00

2,406.00

1,384.26

0.00

6,844.94

60400 Selling Expense

0.00

60410 Advertising Expense

0.00
10100 Checking

Total 60410 Advertising Expense


Total 60400 Selling Expense

200.00

200.00

200.00

0.00

200.00

200.00

0.00

200.00

60600 Bank Service Charges

112.50
10100 Checking

12.50

125.00

10100 Checking

10.00

135.00

Page 129 of 245

Split
10100 Checking
Total 60600 Bank Service Charges

Debit

Credit

10.00
32.50

145.00
0.00

60900 Depreciation Expense


Total 60900 Depreciation Expense

3,000.00
3,000.00

3,000.00
0.00

62100 Insurance

3,000.00
15,196.07

62110 Disability Insurance

450.00
13100 Pre-paid Insurance

50.00

500.00

10100 Checking

50.00

550.00

13100 Pre-paid Insurance


Total 62110 Disability Insurance

32.06
132.06

582.06
0.00

62120 Liability Insurance

582.06
4,638.30

13100 Pre-paid Insurance

148.83

4,787.13

13100 Pre-paid Insurance

350.00

5,137.13

10100 Checking

350.00

5,487.13

13100 Pre-paid Insurance

148.83

5,635.96

13100 Pre-paid Insurance

250.00

5,885.96

Total 62120 Liability Insurance

1,247.66

0.00

62130 Work Comp

5,885.96
10,107.77

10100 Checking

266.11

10,373.88

10100 Checking

121.18

10,495.06

10100 Checking

13.11

10,508.17

10100 Checking

266.11

10,774.28

10100 Checking

124.21

10,898.49

10100 Checking

13.44

10,911.93

13100 Pre-paid Insurance

275.00

11,186.93

10100 Checking

266.11

11,453.04

10100 Checking

121.18

11,574.22

10100 Checking

13.11

11,587.33

10100 Checking

275.00

11,862.33

10100 Checking

266.11

12,128.44

10100 Checking

125.72

12,254.16

10100 Checking

13.60

12,267.76

13100 Pre-paid Insurance

175.00

12,442.76

10100 Checking

266.11

12,708.87

10100 Checking

121.18

12,830.05

10100 Checking

13.11

12,843.16

10100 Checking

266.11

13,109.27

10100 Checking

266.11

13,375.38

10100 Checking

121.18

13,496.56

10100 Checking

121.18

13,617.74

10100 Checking

13.11

13,630.85

10100 Checking

13.11

13,643.96

10100 Checking

13.11

13,657.07

10100 Checking

121.18

13,778.25

10100 Checking

266.11

14,044.36

10100 Checking
Total 62100 Insurance

145.00
0.00

17000 Accumulated Depreciation

Total 62130 Work Comp

Balance

13.11

14,057.47

3,949.70

0.00

14,057.47

5,329.42

0.00

20,525.49

Page 130 of 245

Split

Debit

Credit

62400 Interest Expense

Balance
1,739.03

62420 Loan Interest

1,739.03
20000 Accounts Payable

41.11

1,780.14

10100 Checking

28.95

1,809.09

10100 Checking

52.84

1,861.93

20000 Accounts Payable

38.28

1,900.21

10100 Checking

27.52

1,927.73

10100 Checking

35.34

1,963.07

20000 Accounts Payable

32.58

1,995.65

Total 62420 Loan Interest


Total 62400 Interest Expense

256.62

0.00

256.62

0.00

62700 Payroll Expenses

1,995.65
1,995.65
87,074.56

62710 Gross Wages

79,687.00
10100 Checking

1,596.15

81,283.15

10100 Checking

1,180.00

82,463.15

10100 Checking

1,380.00

83,843.15

10100 Checking

1,596.15

85,439.30

10100 Checking

1,224.26

86,663.56

10100 Checking

1,431.76

88,095.32

10100 Checking

1,596.15

89,691.47

10100 Checking

1,180.00

90,871.47

10100 Checking

1,380.00

92,251.47

10100 Checking

1,596.15

93,847.62

10100 Checking

1,246.39

95,094.01

10100 Checking

1,457.64

96,551.65

10100 Checking

1,596.15

98,147.80

10100 Checking

1,180.00

99,327.80

10100 Checking

1,380.00

100,707.80

10100 Checking

1,596.15

102,303.95

10100 Checking

1,596.15

103,900.10

10100 Checking

1,180.00

105,080.10

10100 Checking

1,180.00

106,260.10

10100 Checking

1,380.00

107,640.10

10100 Checking

1,380.00

109,020.10

10100 Checking

1,380.00

110,400.10

10100 Checking

1,180.00

111,580.10

10100 Checking

1,596.15

113,176.25

10100 Checking

1,380.00

114,556.25

Total 62710 Gross Wages

34,869.25

62720 Payroll Taxes

0.00

114,556.25
6,096.06

10100 Checking

122.11

6,218.17

10100 Checking

90.27

6,308.44

10100 Checking

105.57

6,414.01

10100 Checking

122.10

6,536.11

10100 Checking

93.67

6,629.78

10100 Checking

109.53

6,739.31

10100 Checking

122.10

6,861.41

10100 Checking

90.27

6,951.68

10100 Checking

105.57

7,057.25

Page 131 of 245

Split

Debit

Credit

Balance

10100 Checking

122.10

7,179.35

10100 Checking

95.34

7,274.69

10100 Checking

111.51

7,386.20

10100 Checking

122.11

7,508.31

10100 Checking

90.27

7,598.58

10100 Checking

105.57

7,704.15

10100 Checking

122.11

7,826.26

10100 Checking

122.10

7,948.36

10100 Checking

90.27

8,038.63

10100 Checking

90.27

8,128.90

10100 Checking

105.57

8,234.47

10100 Checking

105.57

8,340.04

10100 Checking

105.57

8,445.61

10100 Checking

90.27

8,535.88

10100 Checking

122.11

8,657.99

10100 Checking
Total 62720 Payroll Taxes

105.57
2,667.50

8,763.56
0.00

62730 FUTA Expense

8,763.56
168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

0.00

168.00

10100 Checking

100.00

268.00

10100 Checking

0.00

268.00

10100 Checking

0.00

268.00

10100 Checking

0.00

268.00

10100 Checking

0.00

268.00

10100 Checking
Total 62730 FUTA Expense

0.00
100.00

62740 SUTA Expense

268.00
0.00

268.00
1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

Page 132 of 245

Split

Debit

Credit

Balance

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

0.00

1,123.50

10100 Checking

110.00

1,233.50

10100 Checking

0.00

1,233.50

10100 Checking

0.00

1,233.50

10100 Checking

0.00

1,233.50

10100 Checking

0.00

1,233.50

10100 Checking
Total 62740 SUTA Expense
Total 62700 Payroll Expenses

0.00

1,233.50

110.00

0.00

1,233.50

37,746.75

0.00

124,821.31

63000 Office Supplies

0.00
20500 QuickBooks Credit Card

Total 63000 Office Supplies

50.00
50.00

50.00
0.00

63100 Postage

50.00
0.00

10100 Checking
20500 QuickBooks Credit Card
Total 63100 Postage

35.00

35.00

69.20
104.20

104.20
0.00

63600 Professional Fees

104.20
0.00

63610 Accounting

0.00
20000 Accounts Payable

Total 63610 Accounting


Total 63600 Professional Fees

250.00

250.00

250.00

0.00

250.00

250.00

0.00

250.00

64200 Repairs

1,350.00

64210 Building Repairs

0.00
20000 Accounts Payable

Total 64210 Building Repairs

175.00
175.00

175.00
0.00

64220 Computer Repairs

175.00
0.00

10100 Checking

0.00

0.00

10100 Checking

300.00

300.00

Total 64220 Computer Repairs

300.00

0.00

300.00

64230 Equipment Repairs

1,350.00

Total 64230 Equipment Repairs

1,350.00

Total 64200 Repairs

475.00

64800 Tools and Machinery

0.00

1,825.00
1,660.68

20000 Accounts Payable

325.00

1,985.68

Page 133 of 245

Split
20500 QuickBooks Credit Card
20000 Accounts Payable
Total 64800 Tools and Machinery

Debit

Credit

2,010.68

810.00

2,820.68

1,160.00

0.00

65100 Utilities

887.08
10100 Checking

56.87

943.95

10100 Checking

97.53

1,041.48

20000 Accounts Payable

122.68

1,164.16

20000 Accounts Payable

87.00

1,251.16

Total 65110 Gas and Electric

364.08

0.00

65120 Telephone

1,251.16
656.27

10100 Checking

92.94

749.21

20000 Accounts Payable

91.94

841.15

20000 Accounts Payable

54.00

895.15

Total 65120 Telephone

238.88

0.00

65130 Water

895.15
216.00

10100 Checking

24.00

240.00

10100 Checking

24.00

264.00

20000 Accounts Payable

36.00

300.00

Total 65130 Water


Total 65100 Utilities

84.00

0.00

300.00

686.96

0.00

2,446.31

70100 Other Income

-5.00
11000 Accounts Receivable

35.65

-40.65

11000 Accounts Receivable

18.73

-59.38

11000 Accounts Receivable

43.89

-103.27

11000 Accounts Receivable

37.58

-140.85

11000 Accounts Receivable

5.95

-146.80

141.80

-146.80

0.00

70200 Interest Income


Total 70200 Interest Income
TOTAL

2,820.68
1,759.35

65110 Gas and Electric

Total 70100 Other Income

Balance

25.00

-229.16
###

###

-229.16
0.00

Page 134 of 245

Eric Davis Chapter 7 Rock Castle Con

Balance Sheet
As of December 31, 2019

9:05 PM
12/15/2019
Accrual Basis
Dec 31, 19

ASSETS
Current Assets
Checking/Savings
10100 Checking
10300 Savings

108,863.48
17,910.19

10400 Petty Cash

500.00

Total Checking/Savings

127,273.67

Accounts Receivable
11000 Accounts Receivable
Total Accounts Receivable

102,027.93
102,027.93

Other Current Assets


12000 Undeposited Funds
12100 Inventory Asset
12800 Employee Advances

2,440.00
30,680.14
832.00

13100 Pre-paid Insurance

4,050.00

13400 Retainage Receivable

3,703.02

Total Other Current Assets


Total Current Assets

41,705.16
271,006.76

Fixed Assets
15000 Furniture and Equipment
15100 Vehicles
15200 Buildings and Improvements

34,326.00
78,936.91
325,000.00

15300 Construction Equipment

15,300.00

16900 Land

90,000.00

17000 Accumulated Depreciation


Total Fixed Assets

-113,344.60
430,218.31

Other Assets
18700 Security Deposits
Total Other Assets
TOTAL ASSETS

1,720.00
1,720.00
702,945.07

LIABILITIES & EQUITY


Liabilities
Current Liabilities
Accounts Payable
20000 Accounts Payable
Total Accounts Payable
Credit Cards
20500 QuickBooks Credit Card
20600 CalOil Credit Card
Total Credit Cards

27,885.72
27,885.72
144.20
382.62
526.82

Other Current Liabilities


24000 Payroll Liabilities
24010 Federal Withholding
24050 State Withholding

-8.00
-4.00

24070 State Disability Payable

-17.20

24100 Emp. Health Ins Payable

162.50

Page 136 of 245

Dec 31, 19
Total 24000 Payroll Liabilities
25500 Sales Tax Payable
Total Other Current Liabilities
Total Current Liabilities

133.30
5.66
138.96
28,551.50

Long Term Liabilities


23000 Loan - Vehicles (Van)

10,501.47

23100 Loan - Vehicles (Utility Truck)

19,936.91

23200 Loan - Vehicles (Pickup Truck)

22,641.00

28100 Loan - Construction Equipment

13,911.32

28200 Loan - Furniture/Office Equip

21,000.00

28700 Note Payable - Bank of Anycity


28900 Mortgage - Office Building
Total Long Term Liabilities
Total Liabilities

2,693.21
296,283.00
386,966.91
415,518.41

Equity
30000 Opening Bal Equity

38,773.75

30100 Capital Stock

73,500.00

32000 Retained Earnings

61,756.76

Net Income

113,396.15

Total Equity
TOTAL LIABILITIES & EQUITY

287,426.66
702,945.07

Page 137 of 245

Eric Davis Chapter 7 Rock Castle Construction

Statement of Cash Flows

9:08 PM
12/15/2019

October through December 2019


Oct - Dec 19
OPERATING ACTIVITIES
Net Income
Adjustments to reconcile Net Income

40,326.40

to net cash provided by operations:


11000 Accounts Receivable
12100 Inventory Asset
12800 Employee Advances
13100 Pre-paid Insurance

-52,488.79
-7,420.89
-62.00
-2,620.28

13400 Retainage Receivable

-1,906.30

20000 Accounts Payable

18,036.94

20500 QuickBooks Credit Card


20600 CalOil Credit Card
24000 Payroll Liabilities:24010 Federal Withholding
24000 Payroll Liabilities:24020 FICA Payable
24000 Payroll Liabilities:24050 State Withholding

144.20
-6,151.66
-828.00
-1,271.78
-189.02

24000 Payroll Liabilities:24070 State Disability Payable

-115.29

24000 Payroll Liabilities:24080 Worker's Compensation

-800.80

24000 Payroll Liabilities:24100 Emp. Health Ins Payable

37.50

25500 Sales Tax Payable


Net cash provided by Operating Activities

-337.43
-15,647.20

INVESTING ACTIVITIES
17000 Accumulated Depreciation
Net cash provided by Investing Activities

3,000.00
3,000.00

FINANCING ACTIVITIES
23000 Loan - Vehicles (Van)
28100 Loan - Construction Equipment

-1,486.94
-431.79

28700 Note Payable - Bank of Anycity

-5,333.62

30100 Capital Stock

73,000.00

Net cash provided by Financing Activities

65,747.65

Net cash increase for period

53,100.45

Cash at beginning of period


Cash at end of period

76,613.22
129,713.67

Eric Davis Chapter 7 Rock Castle Construction

Income Tax Preparation


October through December 2019
Account Type

Account

Amount

Oct - Dec 19
Bank

10400 Petty Cash

Bank

10100 Checking

Bank

10300 Savings

Accounts Receivable 11000 Accounts Receivable

500.00
108,863.48
17,910.19
102,027.93

Other Current Asset 12800 Employee Advances

832.00

Other Current Asset 13100 Pre-paid Insurance

4,050.00

Other Current Asset 13400 Retainage Receivable

3,703.02

Other Current Asset 12000 Undeposited Funds

2,440.00

Other Current Asset 12100 Inventory Asset

30,680.14

Fixed Asset

16900 Land

Fixed Asset

15200 Buildings and Improvements

90,000.00

Fixed Asset

15000 Furniture and Equipment

34,326.00

Fixed Asset

15300 Construction Equipment

15,300.00

Fixed Asset

17000 Accumulated Depreciation

Fixed Asset

15100 Vehicles

Other Asset

18700 Security Deposits

1,720.00

Accounts Payable

20000 Accounts Payable

-27,885.72

Credit Card

20500 QuickBooks Credit Card

-144.20

Credit Card

20600 CalOil Credit Card

-382.62

325,000.00

###
78,936.91

Other Current Liabilit 24000 Payroll Liabilities:24100 Emp. Health Ins Pa

-162.50

Other Current Liabilit 24000 Payroll Liabilities:24060 SUTA Payable

0.00

Other Current Liabilit 24000 Payroll Liabilities:24010 Federal Withholding

8.00

Other Current Liabilit 24000 Payroll Liabilities:24030 AEIC Payable

0.00

Other Current Liabilit 24000 Payroll Liabilities:24020 FICA Payable

0.00

Other Current Liabilit 24000 Payroll Liabilities:24040 FUTA Payable

0.00

Other Current Liabilit 24000 Payroll Liabilities:24050 State Withholding

4.00

Other Current Liabilit 24000 Payroll Liabilities:24070 State Disability Paya

17.20

Other Current Liabilit 24000 Payroll Liabilities:24080 Worker's Compensa

0.00

Other Current Liabilit 25500 Sales Tax Payable

-5.66

Other Current Liabilit 24000 Payroll Liabilities

0.00

Long Term Liability

28100 Loan - Construction Equipment

-13,911.32

Long Term Liability

28200 Loan - Furniture/Office Equip

-21,000.00

Long Term Liability

28900 Mortgage - Office Building

Long Term Liability

28700 Note Payable - Bank of Anycity

Long Term Liability

23000 Loan - Vehicles (Van)

-10,501.47

Long Term Liability

23100 Loan - Vehicles (Utility Truck)

-19,936.91

Long Term Liability

23200 Loan - Vehicles (Pickup Truck)

-22,641.00

Equity

30100 Capital Stock

-73,500.00

Equity

30000 Opening Bal Equity

-38,773.75

Equity

32000 Retained Earnings

-18,470.43

Income

40100 Construction Income:40130 Labor Income

-69,838.75

Income

40100 Construction Income:40110 Design Income

-6,000.00

Income

40500 Reimbursement Income:40530 Reimbursed Fr

Income

40100 Construction Income:40150 Subcontracted

###
-2,693.21

-384.00

-54,221.25

Page 139 of 245

Account Type

Account

40100 Construction Income:40140 Materials Incom -60,100.91

Income

40500 Reimbursement Income:40520 Permit Reim

-425.00

Cost of Goods Sold 54000 Job Expenses:54599 Less Discounts Taken


Cost of Goods Sold 54000 Job Expenses:54400 Permits and Licenses

-115.51
700.00

Cost of Goods Sold 54000 Job Expenses:54300 Job Materials

44,101.20

Cost of Goods Sold 54000 Job Expenses:54200 Equipment Rental

1,850.00

Cost of Goods Sold 54000 Job Expenses:54520 Freight & Delivery

469.60

Cost of Goods Sold 54000 Job Expenses:54500 Subcontractors


Cost of Goods Sold 50100 Cost of Goods Sold

Oct - Dec 19

Amount

Income

46,791.00
6,313.31

Expense

62700 Payroll Expenses:62710 Gross Wages

Expense

62700 Payroll Expenses:62740 SUTA Expense

34,869.25

Expense

62700 Payroll Expenses:62720 Payroll Taxes

Expense

62700 Payroll Expenses:62730 FUTA Expense

Expense

62100 Insurance:62130 Work Comp

Expense

60100 Automobile:60120 Insurance

712.56

Expense

60100 Automobile:60110 Fuel

241.70

Expense

62400 Interest Expense:62420 Loan Interest

256.62

Expense

65100 Utilities:65110 Gas and Electric

364.08

Expense

65100 Utilities:65120 Telephone

Expense

62100 Insurance:62120 Liability Insurance

Expense

62100 Insurance:62110 Disability Insurance

132.06

Expense

60100 Automobile:60130 Repairs and Maintenance

430.00

Expense

64200 Repairs:64220 Computer Repairs

300.00

Expense

60600 Bank Service Charges

32.50

Expense

65100 Utilities:65130 Water

84.00

Expense

64800 Tools and Machinery

Expense

63600 Professional Fees:63610 Accounting

250.00

Expense

63100 Postage

104.20

Expense

64200 Repairs:64210 Building Repairs

175.00

Expense

63000 Office Supplies

Expense

60400 Selling Expense:60410 Advertising Expense

Expense

60900 Depreciation Expense

Other Income

70100 Other Income

110.00
2,667.50
100.00
3,949.70

238.88
1,247.66

1,160.00

50.00
200.00
3,000.00
-141.80
116,356.08

Page 140 of 245

Eric Davis Chapter 7 Rock Castle Construction


9:11 PM

Income Tax Preparation


October through December 2019

12/15/2019
Accrual Basis

Tax Line
Oct - Dec 19
B/S-Assets: Cash
B/S-Assets: Cash
B/S-Assets: Cash
B/S-Assets: Accts. Rec. and trade notes
B/S-Assets: Other current assets
B/S-Assets: Other current assets
B/S-Assets: Other current assets
B/S-Assets: Other current assets
B/S-Assets: Other current assets
B/S-Assets: Land
B/S-Assets: Buildings/oth. depr. assets
B/S-Assets: Buildings/oth. depr. assets
B/S-Assets: Buildings/oth. depr. assets
B/S-Assets: Buildings/oth. depr. assets
B/S-Assets: Buildings/oth. depr. assets
B/S-Assets: Other assets
B/S-Liabs/Eq.: Accounts payable
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: Other current liabilities
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
B/S-Liabs/Eq.: L-T Mortgage/note/bonds pay.
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>

Page 141 of 245

Tax Line
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
<Unassigned>
Deductions: Advertising
<Unassigned>
<Unassigned>
Oct - Dec 19

Page 142 of 245

Eric Davis Chapter 7 Rock Castle Construction

9:15 PM

Cash Flow Forecast

12/15/2019

December 15, 2019 through January 11, 2020


Accnts Receivable Accnts Payable Bank Accnts Net Inflows Proj Balance
Beginning Balance

0.00

3,459.20

63,343.86

Week of Dec 15, 19

0.00

0.00

54,369.50

54,369.50

59,884.66

Week of Dec 22, 19

0.00

0.00

-4,036.39

-4,036.39

110,217.77

Week of Dec 29, 19

0.00

0.00

-792.58

-792.58

109,425.19

Week of Jan 5, 20

7,480.00

0.00

0.00

7,480.00

116,905.19

Dec 15, '19 - Jan 11, 20


Ending Balance

7,480.00
7,480.00

0.00
3,459.20

49,540.53
112,884.39

57,020.53

114,254.16

116,905.19

Page 143 of 245

Eric Davis Exercise 7.1 Rock Castle Construction

Profit & Loss

9:32 PM
12/15/2019

October through December 2019

Accrual Basis
Oct - Dec 19 % of Income

Ordinary Income/Expense
Income
40100 Construction Income
40110 Design Income

6,000.00

3.14%

40130 Labor Income

69,838.75

36.57%

40140 Materials Income

60,100.91

31.47%

40150 Subcontracted Labor Income

54,221.25

28.39%

190,160.91

99.58%

40520 Permit Reimbursement Income

425.00

0.22%

40530 Reimbursed Freight & Delivery

384.00

0.2%

Total 40100 Construction Income


40500 Reimbursement Income

Total 40500 Reimbursement Income


Total Income

809.00

0.42%

190,969.91

100.0%

6,313.31

3.31%

Cost of Goods Sold


50100 Cost of Goods Sold
54000 Job Expenses
54200 Equipment Rental
54300 Job Materials
54400 Permits and Licenses
54500 Subcontractors
54520 Freight & Delivery
54599 Less Discounts Taken

1,850.00

0.97%

44,101.20

23.09%

700.00

0.37%

46,791.00

24.5%

469.60

0.25%

-115.51

-0.06%

93,796.29

49.12%

100,109.60

52.42%

90,860.31

47.58%

60110 Fuel

241.70

0.13%

60120 Insurance

712.56

0.37%

60130 Repairs and Maintenance

430.00

0.23%

1,384.26

0.73%

200.00

0.11%

Total 54000 Job Expenses


Total COGS
Gross Profit
Expense
60100 Automobile

Total 60100 Automobile


60400 Selling Expense
60410 Advertising Expense
Total 60400 Selling Expense

200.00

0.11%

60600 Bank Service Charges

32.50

0.02%

60900 Depreciation Expense

3,000.00

1.57%

132.06

0.07%

62120 Liability Insurance

1,247.66

0.65%

62130 Work Comp

3,949.70

2.07%

5,329.42

2.79%

256.62
256.62

0.13%
0.13%

62100 Insurance
62110 Disability Insurance

Total 62100 Insurance


62400 Interest Expense
62420 Loan Interest
Total 62400 Interest Expense

Page 144 of 245

Oct - Dec 19 % of Income


62700 Payroll Expenses
62710 Gross Wages

34,869.25

18.26%

62720 Payroll Taxes

2,667.50

1.4%

62730 FUTA Expense

100.00

0.05%

62740 SUTA Expense

110.00

0.06%

37,746.75

19.77%

50.00

0.03%

104.20

0.06%

250.00

0.13%

250.00

0.13%

64210 Building Repairs

175.00

0.09%

64220 Computer Repairs

300.00

0.16%

475.00

0.25%

1,160.00

0.61%

65110 Gas and Electric

364.08

0.19%

65120 Telephone

238.88

0.13%

84.00

0.04%

Total 62700 Payroll Expenses


63000 Office Supplies
63100 Postage
63600 Professional Fees
63610 Accounting
Total 63600 Professional Fees
64200 Repairs

Total 64200 Repairs


64800 Tools and Machinery
65100 Utilities

65130 Water
Total 65100 Utilities
Total Expense
Net Ordinary Income

686.96

0.36%

50,675.71

26.54%

40,184.60

21.04%

141.80

0.07%

141.80

0.07%

141.80
40,326.40

0.07%
21.12%

Other Income/Expense
Other Income
70100 Other Income
Total Other Income
Net Other Income
Net Income

Page 145 of 245

Eric Davis Exercise 7.2 Rock Castle Construct

Balance Sheet

9:39 PM
12/15/2019

As of December 31, 2019

Accrual Basis
Dec 31, 19 % of Column

ASSETS
Current Assets
Checking/Savings
10100 Checking
10300 Savings

108,863.48

15.49%

17,910.19

2.55%

10400 Petty Cash

500.00

0.07%

Total Checking/Savings

127,273.67

18.11%

102,027.93

14.51%

102,027.93

14.51%

Accounts Receivable
11000 Accounts Receivable
Total Accounts Receivable
Other Current Assets
12000 Undeposited Funds
12100 Inventory Asset
12800 Employee Advances
13100 Pre-paid Insurance
13400 Retainage Receivable
Total Other Current Assets
Total Current Assets

2,440.00

0.35%

30,680.14

4.37%

832.00

0.12%

4,050.00

0.58%

3,703.02

0.53%

41,705.16

5.93%

271,006.76

38.55%

34,326.00

4.88%

Fixed Assets
15000 Furniture and Equipment
15100 Vehicles

78,936.91

11.23%

325,000.00

46.23%

15300 Construction Equipment

15,300.00

2.18%

16900 Land

90,000.00

12.8%

###

-16.12%

430,218.31

61.2%

1,720.00

0.25%

1,720.00
702,945.07

0.25%
100.0%

27,885.72

3.97%

27,885.72

3.97%

144.20

0.02%

382.62

0.05%

526.82

0.08%

-8.00

-0.0%

-4.00

-0.0%

-17.20

-0.0%

15200 Buildings and Improvements

17000 Accumulated Depreciation


Total Fixed Assets
Other Assets
18700 Security Deposits
Total Other Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
20000 Accounts Payable
Total Accounts Payable
Credit Cards
20500 QuickBooks Credit Card
20600 CalOil Credit Card
Total Credit Cards
Other Current Liabilities
24000 Payroll Liabilities
24010 Federal Withholding
24050 State Withholding
24070 State Disability Payable

Dec 31, 19 % of Column


24100 Emp. Health Ins Payable
Total 24000 Payroll Liabilities
25500 Sales Tax Payable

162.50

0.02%

133.30

0.02%

5.66

0.0%

138.96

0.02%

28,551.50

4.06%

23000 Loan - Vehicles (Van)

10,501.47

1.49%

23100 Loan - Vehicles (Utility Truck)

19,936.91

2.84%

23200 Loan - Vehicles (Pickup Truck)

22,641.00

3.22%

28100 Loan - Construction Equipment

13,911.32

1.98%

28200 Loan - Furniture/Office Equip

21,000.00

2.99%

2,693.21

0.38%

296,283.00

42.15%

386,966.91

55.05%

415,518.41

59.11%

30000 Opening Bal Equity

38,773.75

5.52%

30100 Capital Stock

73,500.00

10.46%

32000 Retained Earnings

61,756.76

8.79%

Net Income

113,396.15

16.13%

Total Equity
TOTAL LIABILITIES & EQUITY

287,426.66
702,945.07

40.89%
100.0%

Total Other Current Liabilities


Total Current Liabilities
Long Term Liabilities

28700 Note Payable - Bank of Anycity


28900 Mortgage - Office Building
Total Long Term Liabilities
Total Liabilities
Equity

Eric Davis Exercise 7.3 Rock Castle Construction

General Ledger
As of December 31, 2019
Type

Date

Num

10100 Checking
Bill Pmt -Check

### 501

Transfer

### SEND

Bill Pmt -Check

### 502

Bill Pmt -Check

### 503

Bill Pmt -Check

### 504

Bill Pmt -Check

### 505

Bill Pmt -Check

### 506

Bill Pmt -Check

### 507

Bill Pmt -Check

### 508

Bill Pmt -Check

### 509

Bill Pmt -Check

### 510

Bill Pmt -Check

### 511

Bill Pmt -Check

### 512

Bill Pmt -Check

### 513

Bill Pmt -Check

### 514

Payment

###

Payment

### 42000

Paycheck

### 10073

Paycheck

### 10074

Paycheck

### 10075

Paycheck

### 10076

Paycheck

### 10077

Paycheck

### 10078

Paycheck

### 10079

Check

### 515

Sales Tax Payment

### 516

Deposit

###

Check

### 517

Deposit

###

Check

### 518

Check

### 519

Liability Check

### 10083

Liability Check

### 10084

Liability Check

### 10085

Deposit

###

Check

###

Deposit

###

Paycheck

### 10080

Paycheck

### 10081

Paycheck

### 10082

Bill Pmt -Check

### 520

Bill Pmt -Check

### 521

Bill Pmt -Check

### 524

Bill Pmt -Check

### 525

Bill Pmt -Check

### 526

Adj

Deposit

###

Sales Tax Payment

### 522

Sales Tax Payment

### 523

Transfer

###

Invoice

### 1097

Invoice

### 1098

Payment

###

Payment

###

Payment

### 42000

Invoice

### 1100

Invoice

### 1106

Payment

### 1005

Invoice

### 1101

Credit Memo

### 1102

Invoice

### 1103

Payment

###

Invoice

### 1104

Invoice

### 1105

Payment

### 625

Payment

###

Sales Receipt

### 3009

Payment

### 1005

Deposit

###

Payment

###

Deposit

###

Payment

### 625

Deposit

### 625

Invoice

### 1097

Sales Receipt

### 3009

Invoice
Invoice

### 1100
### 1101

Credit Memo

### 1102

Invoice

### 1103

Bill

###

Bill

###

Bill

###

Invoice

### 1104

Total 10100 Checking


10300 Savings
Total 10300 Savings
10400 Petty Cash
Total 10400 Petty Cash
11000 Accounts Receivable

Total 11000 Accounts Receivable


12000 Undeposited Funds

Total 12000 Undeposited Funds


12100 Inventory Asset

Total 12100 Inventory Asset


12800 Employee Advances
Total 12800 Employee Advances

13100 Pre-paid Insurance


Bill

###

General Journal

### ADJ2019.1

Total 13100 Pre-paid Insurance


13400 Retainage Receivable
Total 13400 Retainage Receivable
15000 Furniture and Equipment
Total 15000 Furniture and Equipment
15100 Vehicles
1510 Original Cost
Total 1510 Original Cost
1520 Depreciation
Total 1520 Depreciation
15100 Vehicles - Other
Total 15100 Vehicles - Other
Total 15100 Vehicles
15200 Buildings and Improvements
Total 15200 Buildings and Improvements
15300 Construction Equipment
Total 15300 Construction Equipment
16900 Land
Total 16900 Land
17000 Accumulated Depreciation
Total 17000 Accumulated Depreciation
18700 Security Deposits
Total 18700 Security Deposits
20000 Accounts Payable
Total 20000 Accounts Payable
20500 QuickBooks Credit Card
Total 20500 QuickBooks Credit Card
20600 CalOil Credit Card
Total 20600 CalOil Credit Card
Subcontracted Federal WH
Total Subcontracted Federal WH
20700 Due to Owner
Total 20700 Due to Owner
24000 Payroll Liabilities
24010 Federal Withholding
Total 24010 Federal Withholding
24020 FICA Payable
Total 24020 FICA Payable
24030 AEIC Payable
Total 24030 AEIC Payable
24040 FUTA Payable
Total 24040 FUTA Payable
24050 State Withholding
Total 24050 State Withholding
24060 SUTA Payable
Total 24060 SUTA Payable
24070 State Disability Payable

Total 24070 State Disability Payable


24080 Worker's Compensation
Total 24080 Worker's Compensation
24090 Direct Deposit Liabilities
Total 24090 Direct Deposit Liabilities
24100 Emp. Health Ins Payable
Total 24100 Emp. Health Ins Payable
24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities - Other
Total 24000 Payroll Liabilities
25500 Sales Tax Payable
Total 25500 Sales Tax Payable
23000 Loan - Vehicles (Van)
Total 23000 Loan - Vehicles (Van)
23100 Loan - Vehicles (Utility Truck)
Total 23100 Loan - Vehicles (Utility Truck)
23200 Loan - Vehicles (Pickup Truck)
Total 23200 Loan - Vehicles (Pickup Truck)
28100 Loan - Construction Equipment
Total 28100 Loan - Construction Equipment
28200 Loan - Furniture/Office Equip
Total 28200 Loan - Furniture/Office Equip
28700 Note Payable - Bank of Anycity
Total 28700 Note Payable - Bank of Anycity
28900 Mortgage - Office Building
Total 28900 Mortgage - Office Building
30000 Opening Bal Equity
Total 30000 Opening Bal Equity
30100 Capital Stock
Total 30100 Capital Stock
31400 Shareholder Distributions
Total 31400 Shareholder Distributions
32000 Retained Earnings
Total 32000 Retained Earnings
40100 Construction Income
40110 Design Income
Total 40110 Design Income
40120 Equipment Rental Income
Total 40120 Equipment Rental Income
40130 Labor Income
Total 40130 Labor Income
40140 Materials Income
Total 40140 Materials Income
40150 Subcontracted Labor Income
Total 40150 Subcontracted Labor Income
40199 Less Discounts given
Total 40199 Less Discounts given
40100 Construction Income - Other
Total 40100 Construction Income - Other
Total 40100 Construction Income

40500 Reimbursement Income


40510 Mileage Income
Total 40510 Mileage Income
40520 Permit Reimbursement Income
Total 40520 Permit Reimbursement Income
40530 Reimbursed Freight & Delivery
Total 40530 Reimbursed Freight & Delivery
40500 Reimbursement Income - Other
Total 40500 Reimbursement Income - Other
Total 40500 Reimbursement Income
50100 Cost of Goods Sold
Total 50100 Cost of Goods Sold
54000 Job Expenses
54100 Bond Expense
Total 54100 Bond Expense
54200 Equipment Rental
Total 54200 Equipment Rental
54300 Job Materials
Total 54300 Job Materials
54400 Permits and Licenses
Total 54400 Permits and Licenses
54500 Subcontractors
Total 54500 Subcontractors
54520 Freight & Delivery
Total 54520 Freight & Delivery
54599 Less Discounts Taken
Total 54599 Less Discounts Taken
54000 Job Expenses - Other
Total 54000 Job Expenses - Other
Total 54000 Job Expenses
60100 Automobile
60110 Fuel
Total 60110 Fuel
60120 Insurance
Total 60120 Insurance
60130 Repairs and Maintenance
Total 60130 Repairs and Maintenance
60100 Automobile - Other
Total 60100 Automobile - Other
Total 60100 Automobile
60300 Bad debt
Total 60300 Bad debt
60400 Selling Expense
60410 Advertising Expense
Total 60410 Advertising Expense
60420 Promotion Expense
Total 60420 Promotion Expense
60400 Selling Expense - Other
Total 60400 Selling Expense - Other
Total 60400 Selling Expense

60600 Bank Service Charges


Total 60600 Bank Service Charges
60900 Depreciation Expense
Total 60900 Depreciation Expense
61200 Dues and Subscriptions
Total 61200 Dues and Subscriptions
61500 Union Dues
Total 61500 Union Dues
62100 Insurance
62110 Disability Insurance
Total 62110 Disability Insurance
62120 Liability Insurance
Total 62120 Liability Insurance
62130 Work Comp
Total 62130 Work Comp
62199 Less Employee Portion - Health
Total 62199 Less Employee Portion - Health
62100 Insurance - Other
Total 62100 Insurance - Other
Total 62100 Insurance
62400 Interest Expense
62410 Finance Charge
Total 62410 Finance Charge
62420 Loan Interest
Total 62420 Loan Interest
62400 Interest Expense - Other
Total 62400 Interest Expense - Other
Total 62400 Interest Expense
62700 Payroll Expenses
62710 Gross Wages
Total 62710 Gross Wages
62720 Payroll Taxes
Total 62720 Payroll Taxes
62730 FUTA Expense
Total 62730 FUTA Expense
62740 SUTA Expense
Total 62740 SUTA Expense
62700 Payroll Expenses - Other
Total 62700 Payroll Expenses - Other
Total 62700 Payroll Expenses
63000 Office Supplies
Total 63000 Office Supplies
63100 Postage
Total 63100 Postage
63600 Professional Fees
63610 Accounting
Total 63610 Accounting
63620 Legal Fees
Total 63620 Legal Fees
63600 Professional Fees - Other

Total 63600 Professional Fees - Other


Total 63600 Professional Fees
63900 Rent
Total 63900 Rent
64200 Repairs
64210 Building Repairs
Total 64210 Building Repairs
64220 Computer Repairs
Total 64220 Computer Repairs
64230 Equipment Repairs
Total 64230 Equipment Repairs
64200 Repairs - Other
Total 64200 Repairs - Other
Total 64200 Repairs
64500 Taxes
64510 Federal
Total 64510 Federal
64520 State
Total 64520 State
64530 Property
Total 64530 Property
64540 Local
Total 64540 Local
64500 Taxes - Other
Total 64500 Taxes - Other
Total 64500 Taxes
64800 Tools and Machinery
Total 64800 Tools and Machinery
65100 Utilities
65110 Gas and Electric
Total 65110 Gas and Electric
65120 Telephone
Total 65120 Telephone
65130 Water
Total 65130 Water
65100 Utilities - Other
Total 65100 Utilities - Other
Total 65100 Utilities
69000 Miscellaneous
Total 69000 Miscellaneous
70100 Other Income
Total 70100 Other Income
70200 Interest Income
Total 70200 Interest Income
80100 Other Expenses
Total 80100 Other Expenses
No accnt
Total no accnt
TOTAL

9:46 PM
12/15/2019
Accrual Basis
Name

Memo

Split

Debit

Credit

Balance
59,262.95

Wheeler's Tile Etc.

H-18756

20000 Accounts Payable

Funds Transfer

10300 Savings

Daigle Lighting
Patton Hardware Supplies

Bill #35698

Perry Windows & Doors


Lew Plumbing

5-487

East Bayshore Tool & Supply


Timberloft Lumber

1890-76

East Bayshore Tool & Supply


Hopkins Construction Rentals
Timberloft Lumber

1890-76

East Bayshore Tool & Supply

625.00
500.00

58,637.95
59,137.95

20000 Accounts Payable

640.92

58,497.03

20000 Accounts Payable

754.50

57,742.53

20000 Accounts Payable

6,935.75

50,806.78

20000 Accounts Payable

45.00

50,761.78

20000 Accounts Payable

1,631.52

49,130.26

20000 Accounts Payable

1,358.00

47,772.26

20000 Accounts Payable

1,476.23

46,296.03

20000 Accounts Payable

450.00

45,846.03

20000 Accounts Payable

896.00

44,950.03

20000 Accounts Payable

696.52

44,253.51

Patton Hardware Supplies

RC 93

20000 Accounts Payable

400.00

43,853.51

Timberloft Lumber

1890-76

20000 Accounts Payable

1,610.00

42,243.51

Sloan Roofing

20000 Accounts Payable

5,700.00

36,543.51

Abercrombie, Kristy:Remodel Bathroom

11000 Accounts Receivable

7,633.28

44,176.79

Natiello, Ernesto:Kitchen

11000 Accounts Receivable

13,560.39

57,737.18

Miller, Dan T.

-SPLIT-

1,299.60

56,437.58

Mason, Elizabeth N.

-SPLIT-

907.92

55,529.66

Schneider, Gregg O.

-SPLIT-

1,033.98

54,495.68

Miller, Dan T.

-SPLIT-

1,350.15

53,145.53

Mason, Elizabeth N.

-SPLIT-

932.92

52,212.61

Schneider, Gregg O.

-SPLIT-

1,062.12

51,150.49

Schneider, Gregg O.

-SPLIT-

1,062.12

50,088.37

Vu Contracting

54500 Subcontractors

1,000.00

49,088.37

State Board of Equalization

ABCD 11-234567

-SPLIT-

Deposit

30100 Capital Stock

Kershaw Computer Services

1,629.27
72,000.00

64220 Computer Repairs


Deposit

30100 Capital Stock

Express Delivery Service

54520 Freight & Delivery

Davis Business Associates

60410 Advertising Expense

47,459.10
119,459.10

300.00
1,000.00

119,159.10
120,159.10

45.00

120,114.10

200.00

119,914.10

Employment Development Department 987-6543-2

-SPLIT-

543.83

119,370.27

Great Statewide Bank

-SPLIT-

4,591.72

114,778.55

1,614.71

113,163.84

00-7904153

State Fund

24080 Worker's Compensation


Deposit

-SPLIT-

Service Charge

60600 Bank Service Charges

Deposit

12000 Undeposited Funds

315.08

113,478.92
10.00

223.53

113,468.92
113,692.45

Mason, Elizabeth N.

-SPLIT-

943.32

112,749.13

Miller, Dan T.

-SPLIT-

1,378.40

111,370.73

Schneider, Gregg O.

-SPLIT-

1,073.67

110,297.06

Kolbe Window & Door

20000 Accounts Payable

260.00

110,037.06

Patton Hardware Supplies

20000 Accounts Payable

36.00

110,001.06

Joseph's Closets

20000 Accounts Payable

204.00

109,797.06

Cal Gas & Electric

20000 Accounts Payable

87.00

109,710.06

Cal Telephone

20000 Accounts Payable

54.00

109,656.06

Deposit
City of East Bayshore
State Board of Equalization

12000 Undeposited Funds

183.66

25500 Sales Tax Payable


ABCD 11-234567

-SPLIT95,415.94

109,839.72
0.29

109,839.43

975.95

108,863.48

###

108,863.48
18,410.19

Funds Transfer

10100 Checking
0.00

500.00

17,910.19

500.00

17,910.19
500.00
500.00
100,583.93

Robson, Darci:Robson Clinic

-SPLIT-

12,420.98

113,004.91

Cook, Brian:Kitchen

-SPLIT-

1,636.69

Roche, Diarmuid:Garage repairs

12000 Undeposited Funds

Abercrombie, Kristy:Remodel Bathroom


Natiello, Ernesto:Kitchen
Whalen, Tom:Exterior Door

-SPLIT-

304.30

Jacobsen, Doug:Kitchen

-SPLIT-

1,540.00

Whalen, Tom:Exterior Door

12000 Undeposited Funds

Beneficio, Katrina:Door Replacement

-SPLIT-

Beneficio, Katrina:Door Replacement

-SPLIT-

Beneficio, Katrina:Door Replacement

-SPLIT-

Beneficio, Katrina:Door Replacement

12000 Undeposited Funds

Beneficio, Katrina:Closet Shelving

-SPLIT-

183.66

94,731.59

Teschner, Anton:Sun Room

-SPLIT-

7,480.00

102,211.59

Beneficio, Katrina:Closet Shelving

12000 Undeposited Funds

114,641.60
440.00

114,201.60

10100 Checking

7,633.28

106,568.32

10100 Checking

###

93,007.93
93,312.23
94,852.23

304.30
214.91

94,762.84
32.33

40.95

94,730.51
94,771.46

223.53

23,821.49

94,547.93

94,547.93

183.66

102,027.93

###

102,027.93
2,000.00

Roche, Diarmuid:Garage repairs

11000 Accounts Receivable

Natiello, Ernesto

-SPLIT-

Whalen, Tom:Exterior Door


-MULTIPLE-

11000 Accounts Receivable


Deposit

Beneficio, Katrina:Door Replacement


Beneficio, Katrina:Door Replacement

Deposit

Beneficio, Katrina:Closet Shelving

2,450.78

304.30

2,755.08
315.08

223.53

10100 Checking
11000 Accounts Receivable

Deposit

2,440.00

10.78

10100 Checking
11000 Accounts Receivable

Beneficio, Katrina:Closet Shelving

440.00

2,663.53
223.53

183.66

10100 Checking

2,440.00
2,623.66

183.66
1,162.27

2,440.00

722.27

2,440.00
2,440.00
32,320.46

Robson, Darci:Robson Clinic

-MULTIPLE-

11000 Accounts Receivable

Natiello, Ernesto

Cabinet Pulls

12000 Undeposited Funds

Whalen, Tom:Exterior Door


Beneficio, Katrina:Door Replacement

Exterior wood door


-MULTIPLE-

11000 Accounts Receivable


11000 Accounts Receivable

Beneficio, Katrina:Door Replacement

Standard Doorknobs

11000 Accounts Receivable

Beneficio, Katrina:Door Replacement

Locking interior doorknobs 11000 Accounts Receivable

Kolbe Window & Door

Bifold interior door

20000 Accounts Payable

Patton Hardware Supplies

Bifold door hardware

Joseph's Closets

-MULTIPLE-

Beneficio, Katrina:Closet Shelving

-MULTIPLE-

11000 Accounts Receivable

1,637.08

30,683.38

2.56

30,680.82

308.51
96.81

30,372.31
30,275.50

26.91

30,302.41
35.27

30,267.14

225.00

30,492.14

20000 Accounts Payable

36.00

30,528.14

20000 Accounts Payable

204.00

30,732.14
52.00

30,680.14

491.91 2,132.23

30,680.14
832.00
832.00

0.00
Overhead

20000 Accounts Payable

4,050.00
4,050.00

4,050.00
0.00

4,050.00
3,703.02
3,703.02
34,326.00
34,326.00
78,936.91
0.00
0.00
0.00
0.00
78,936.91
78,936.91
78,936.91
325,000.00
325,000.00
15,300.00
15,300.00
90,000.00
90,000.00
-110,344.60

Record 2019 Depreciation 60900 Depreciation Expense

3,000.00

-113,344.60

0.00 3,000.00

-113,344.60
1,720.00
1,720.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
###

###

0.00
702,945.07

Eric Davis Project 7 Larry's Landscaping

9:59 PM

Trial Balance

12/15/2019

As of December 31, 2019

Accrual Basis
Dec 31, 19
Debit

Barter Account
Cash Expenditures
Checking
Savings
1200 Accounts Receivable

0.00
225.23
93,930.98
5,987.50
33,884.10

Employee advances

100.00

Prepaid Insurance

500.00

1300 Inventory Asset


1400 Undeposited Funds
1500 Truck:1510 Original Purchase

Credit

6,883.14
110.00
13,750.00

1500 Truck:1520 Accumulated Depreciation

1,725.00

2000 Accounts Payable

2,578.69

QuickBooks Credit Card:QBCC Field Office

45.00

QuickBooks Credit Card:QBCC Home Office

25.00

2100 CalOil Card


Payments on Account

1,403.99
1,520.00

2102 Payroll Liabilities

8,481.57

2300 Sales Tax Payable

2,094.19

Bank of Anycity Loan

19,932.65

Equipment Loan

3,911.32

2400 Bank Loan

5,369.06

3000 Owner's Equity:3010 Owner's Draw

5,000.00

3000 Owner's Equity:3020 Owner's Contributions


3100 Retained Earnings

1,000.00
40,118.74

3200 Opening Bal Equity

151,970.07

Retail Sales

392.48

Service

6,720.00

4100 Landscaping Services:4000 Design Services

13,510.00

4100 Landscaping Services:4110 Job Materials:Misc Materials

141.30

4100 Landscaping Services:4110 Job Materials:4111 Decks & Patios

45.00

4100 Landscaping Services:4110 Job Materials:4112 Fountains & Garden Lighting

6,878.40

4100 Landscaping Services:4110 Job Materials:4113 Plants and Sod

5,361.45

4100 Landscaping Services:4110 Job Materials:4114 Sprinklers & Drip systems

3,887.21

4100 Landscaping Services:4120 Labor:4121 Installation

24,642.00

4100 Landscaping Services:4120 Labor:4122 Maintenance & Repairs

3,624.50

4300 Other Income

1,337.00

4400 Markup Income


5000 Cost of Goods Sold

815.00
4,274.19

6200 Automobile:Insurance

427.62

6200 Automobile:6210 Fuel

55.93

6200 Automobile:6220 Maintenance & Repairs


6400 Bank Service Charges

254.50
98.50

Dec 31, 19
Debit
6561 Payroll Expenses
6600 Delivery Fee

15.00

6900 Insurance

200.00

6900 Insurance:6910 Disability

150.00

6900 Insurance:6920 Liability

855.00

6900 Insurance:6930 Worker's Comp

630.00

6999 Uncategorized Expenses


7000 Interest Expense
7100 Job Expenses:7110 Job Materials:7111 Decks & Patio
7100 Job Expenses:7110 Job Materials:7112 Fountains & Garden Lighting
7100 Job Expenses:7110 Job Materials:7113 Plants & Sod
7100 Job Expenses:7130 Permits
7100 Job Expenses:7140 Subcontractors
7250 Mileage Reimbursement

0.00
470.91
0.00
1,150.00
902.25
0.00
375.00
0.00

7300 Office Supplies

250.00

7320 Computer Supplies

127.00

7400 Professional Fees:7420 Legal

375.00

7400 Professional Fees:7430 Professional Design Fees

360.00

7500 Rent
7550 Repairs:7552 Computer Repairs
7550 Repairs:7553 Equipment Repairs

3,200.00
180.00
45.00

7700 Tools and Misc. Equipment

735.00

7750 Utilities:7751 Gas and Electric

424.42

7750 Utilities:7752 Water


7750 Utilities:7753 Telephone

81.17
149.96

Misc Income
8000 Interest Income
TOTAL

Credit

48,948.35

762.50
###

91.11
266,744.49

Eric Davis Project 7 Larry's Landscaping

10:06 PM

Adjusting Journal Entries

12/15/2019

December 31, 2019


Date

Num Name

### A108

Accrual Basis
Memo

Account

Recording 2019 Depreciation 6700 Depreciation

Debit

Recording 2019 Depreciation 1520 Accumulated Depreciation

575.00
###

### A109

Recording Insurance Expens 6900 Insurance

575.00

###

Recording Insurance Expens Prepaid Insurance


TOTAL

Credit

###

100.00
###
###

100.00
675.00

Page 164 of 245

Eric Davis Project 7 Larry's Landscaping

Adjusted Trial Balance


December 31, 2019
Unadjusted Balance
Debit
Barter Account
Cash Expenditures
Checking
Savings
1200 Accounts Receivable

93,930.98
5,987.50
33,884.10
100.00
500.00

1500 Truck:1510 Original Purchase

###

6,883.14
110.00
13,750.00

1500 Truck:1520 Accumulated Depreciation

1,725.00

2000 Accounts Payable

2,578.69

QuickBooks Credit Card:QBCC Field Office

25.00

2100 CalOil Card

1,403.99
1,520.00

2102 Payroll Liabilities

8,481.57

2300 Sales Tax Payable

2,094.19

Bank of Anycity Loan

19,932.65

Equipment Loan

3,911.32

2400 Bank Loan

5,369.06

3000 Owner's Equity:3010 Owner's Draw

5,000.00

3000 Owner's Equity:3020 Owner's Contributions


3100 Retained Earnings

1,000.00
40,118.74

3200 Opening Bal Equity

###

Retail Sales

392.48

Service

6,720.00

4100 Landscaping Services:4000 Design Services

13,510.00

4100 Landscaping Services:4110 Job Materials:Misc Materials

141.30

4100 Landscaping Services:4110 Job Materials:4111 Decks & Patios

45.00

4100 Landscaping Services:4110 Job Materials:4112 Fountains & Garden Lighting

6,878.40

4100 Landscaping Services:4110 Job Materials:4113 Plants and Sod

5,361.45

4100 Landscaping Services:4110 Job Materials:4114 Sprinklers & Drip systems

3,887.21

4100 Landscaping Services:4120 Labor:4121 Installation

24,642.00

4100 Landscaping Services:4120 Labor:4122 Maintenance & Repairs

3,624.50

4300 Other Income

1,337.00

4400 Markup Income


5000 Cost of Goods Sold

815.00
4,274.19

6200 Automobile:Insurance

427.62

6200 Automobile:6210 Fuel

55.93

6200 Automobile:6220 Maintenance & Repairs


6400 Bank Service Charges

###

45.00

QuickBooks Credit Card:QBCC Home Office


Payments on Account

Debit Credit

0.00

Prepaid Insurance
1400 Undeposited Funds

Adjustments

225.23

Employee advances
1300 Inventory Asset

Credit

254.50
98.50

Page 165 of 245

6561 Payroll Expenses


6600 Delivery Fee

Unadjusted Balance

Adjustments

Debit
48,948.35

Debit Credit

Credit

15.00

6700 Depreciation

###

6900 Insurance

200.00

6900 Insurance:6910 Disability

150.00

6900 Insurance:6920 Liability

855.00

6900 Insurance:6930 Worker's Comp

630.00

6999 Uncategorized Expenses


7000 Interest Expense
7100 Job Expenses:7110 Job Materials:7111 Decks & Patio
7100 Job Expenses:7110 Job Materials:7112 Fountains & Garden Lighting
7100 Job Expenses:7110 Job Materials:7113 Plants & Sod
7100 Job Expenses:7130 Permits
7100 Job Expenses:7140 Subcontractors
7250 Mileage Reimbursement

0.00
470.91
0.00
1,150.00
902.25
0.00
375.00
0.00

7300 Office Supplies

250.00

7320 Computer Supplies

127.00

7400 Professional Fees:7420 Legal

375.00

7400 Professional Fees:7430 Professional Design Fees


7500 Rent

360.00
3,200.00

7550 Repairs:7552 Computer Repairs

180.00

7550 Repairs:7553 Equipment Repairs

45.00

7700 Tools and Misc. Equipment

735.00

7750 Utilities:7751 Gas and Electric

424.42

7750 Utilities:7752 Water


7750 Utilities:7753 Telephone

81.17
149.96

Misc Income
8000 Interest Income
TOTAL

###

762.50
###

91.11
###

###

###

Page 166 of 245

Eric Davis Project 7 Larry's Landscaping

10:08 PM

Adjusted Trial Balance

12/15/2019

December 31, 2019

Accrual Basis
Adjusted Balance
Debit

Barter Account
Cash Expenditures
Checking
Savings
1200 Accounts Receivable

0.00
225.23
93,930.98
5,987.50
33,884.10

Employee advances

100.00

Prepaid Insurance

400.00

1300 Inventory Asset


1400 Undeposited Funds
1500 Truck:1510 Original Purchase

Credit

6,883.14
110.00
13,750.00

1500 Truck:1520 Accumulated Depreciation

2,300.00

2000 Accounts Payable

2,578.69

QuickBooks Credit Card:QBCC Field Office

45.00

QuickBooks Credit Card:QBCC Home Office

25.00

2100 CalOil Card


Payments on Account

1,403.99
1,520.00

2102 Payroll Liabilities

8,481.57

2300 Sales Tax Payable

2,094.19

Bank of Anycity Loan

19,932.65

Equipment Loan

3,911.32

2400 Bank Loan

5,369.06

3000 Owner's Equity:3010 Owner's Draw

5,000.00

3000 Owner's Equity:3020 Owner's Contributions


3100 Retained Earnings

1,000.00
40,118.74

3200 Opening Bal Equity

151,970.07

Retail Sales

392.48

Service

6,720.00

4100 Landscaping Services:4000 Design Services

13,510.00

4100 Landscaping Services:4110 Job Materials:Misc Materials

141.30

4100 Landscaping Services:4110 Job Materials:4111 Decks & Patios

45.00

4100 Landscaping Services:4110 Job Materials:4112 Fountains & Garden Lighting

6,878.40

4100 Landscaping Services:4110 Job Materials:4113 Plants and Sod

5,361.45

4100 Landscaping Services:4110 Job Materials:4114 Sprinklers & Drip systems

3,887.21

4100 Landscaping Services:4120 Labor:4121 Installation

24,642.00

4100 Landscaping Services:4120 Labor:4122 Maintenance & Repairs

3,624.50

4300 Other Income

1,337.00

4400 Markup Income


5000 Cost of Goods Sold

815.00
4,274.19

6200 Automobile:Insurance

427.62

6200 Automobile:6210 Fuel

55.93

6200 Automobile:6220 Maintenance & Repairs


6400 Bank Service Charges

254.50
98.50

Page 167 of 245

Adjusted Balance
6561 Payroll Expenses

Debit
48,948.35

6600 Delivery Fee

15.00

6700 Depreciation

575.00

6900 Insurance

300.00

6900 Insurance:6910 Disability

150.00

6900 Insurance:6920 Liability

855.00

6900 Insurance:6930 Worker's Comp

630.00

6999 Uncategorized Expenses


7000 Interest Expense
7100 Job Expenses:7110 Job Materials:7111 Decks & Patio
7100 Job Expenses:7110 Job Materials:7112 Fountains & Garden Lighting
7100 Job Expenses:7110 Job Materials:7113 Plants & Sod
7100 Job Expenses:7130 Permits
7100 Job Expenses:7140 Subcontractors
7250 Mileage Reimbursement

0.00
470.91
0.00
1,150.00
902.25
0.00
375.00
0.00

7300 Office Supplies

250.00

7320 Computer Supplies

127.00

7400 Professional Fees:7420 Legal

375.00

7400 Professional Fees:7430 Professional Design Fees


7500 Rent

360.00
3,200.00

7550 Repairs:7552 Computer Repairs

180.00

7550 Repairs:7553 Equipment Repairs

45.00

7700 Tools and Misc. Equipment

735.00

7750 Utilities:7751 Gas and Electric

424.42

7750 Utilities:7752 Water


7750 Utilities:7753 Telephone

81.17
149.96

Misc Income
8000 Interest Income
TOTAL

Credit

762.50
###

91.11
267,319.49

Page 168 of 245

Eric Davis Project 7 Larry's Landscaping

Profit & Loss

10:10 PM
12/15/2019

October through December 2019

Accrual Basis
Oct - Dec 19

Ordinary Income/Expense
Income
Retail Sales
Service

392.48
6,720.00

4100 Landscaping Services


4000 Design Services

13,510.00

4110 Job Materials


Misc Materials
4111 Decks & Patios

141.30
45.00

4112 Fountains & Garden Lighting

6,878.40

4113 Plants and Sod

5,361.45

4114 Sprinklers & Drip systems


Total 4110 Job Materials

3,887.21
16,313.36

4120 Labor
4121 Installation
4122 Maintenance & Repairs
Total 4120 Labor
Total 4100 Landscaping Services
4300 Other Income
4400 Markup Income
Total Income

24,642.00
3,624.50
28,266.50
58,089.86
1,337.00
815.00
67,354.34

Cost of Goods Sold


5000 Cost of Goods Sold
Total COGS
Gross Profit

4,274.19
4,274.19
63,080.15

Expense
6200 Automobile
Insurance
6210 Fuel
6220 Maintenance & Repairs
Total 6200 Automobile
6400 Bank Service Charges
6561 Payroll Expenses

427.62
55.93
254.50
738.05
98.50
48,948.35

6600 Delivery Fee

15.00

6700 Depreciation

575.00

6900 Insurance
6910 Disability

150.00

6920 Liability

855.00

6930 Worker's Comp

630.00

6900 Insurance - Other

300.00

Total 6900 Insurance


6999 Uncategorized Expenses
7000 Interest Expense

1,935.00
0.00
470.91

7100 Job Expenses


7110 Job Materials

Page 169 of 245

Oct - Dec 19
7111 Decks & Patio
7112 Fountains & Garden Lighting
7113 Plants & Sod
Total 7110 Job Materials
7130 Permits
7140 Subcontractors
Total 7100 Job Expenses
7250 Mileage Reimbursement

0.00
1,150.00
902.25
2,052.25
0.00
375.00
2,427.25
0.00

7300 Office Supplies

250.00

7320 Computer Supplies

127.00

7400 Professional Fees


7420 Legal

375.00

7430 Professional Design Fees

360.00

Total 7400 Professional Fees


7500 Rent

735.00
3,200.00

7550 Repairs
7552 Computer Repairs
7553 Equipment Repairs

180.00
45.00

Total 7550 Repairs

225.00

7700 Tools and Misc. Equipment

735.00

7750 Utilities
7751 Gas and Electric
7752 Water
7753 Telephone
Total 7750 Utilities
Total Expense
Net Ordinary Income

424.42
81.17
149.96
655.55
61,135.61
1,944.54

Other Income/Expense
Other Income
Misc Income
8000 Interest Income
Total Other Income
Net Other Income
Net Income

762.50
91.11
853.61
853.61
2,798.15

Page 170 of 245

Eric Davis Project 7 Larry's Landscaping

Profit & Loss Detail


October through December 2019
Type

Date

Num

Adj

Ordinary Income/Expense
Income
Retail Sales
Sales Receipt

### 7

Invoice

### 66

Sales Receipt

### 19

Sales Receipt

### 13

Sales Receipt

### 14

Invoice

### 97

Sales Receipt

### 17

Invoice

### 123

Invoice

### 125

Sales Receipt

### 22

Invoice

### 65

Invoice

### 139

Invoice

### 77

Invoice

### 134

Invoice

### 107

Invoice

### 135

Invoice

### 125

Invoice

### 128

Invoice

### 144

Invoice

### 67

Invoice

### 71

Invoice

### 75

Invoice

### 76

Invoice

### 78

Invoice

### 93

Invoice

### 98

Invoice

### 104

Invoice

### 122

Invoice

### 132

Invoice

### 97

Invoice

### 119

Invoice

### 128

Invoice

### 129

Total Retail Sales


Service

Total Service
4100 Landscaping Services
4000 Design Services

Total 4000 Design Services


4110 Job Materials
Misc Materials

Total Misc Materials

Page 171 of 245

Type

Date

Num

Adj

4111 Decks & Patios


Invoice

### 123

Bill

###

Invoice

### 64

Invoice

### 66

Sales Receipt

### 10

Sales Receipt

### 12

Invoice

### 91

Invoice

### 92

Invoice

### 99

Sales Receipt

### 16

Invoice

### 106

Invoice

### 111

Invoice

### 121

Invoice

### 125

Invoice

### 129

Invoice

### 130

Sales Receipt

### 21

Sales Receipt

### 7

Invoice

### 64

Invoice

### 66

Invoice

### 73

Sales Receipt

### 19

Invoice

### 80

Invoice

### 82

Invoice

### 97

Sales Receipt

### 16

Invoice

### 107

Invoice

### 111

Invoice

### 118

Invoice

### 119

Invoice

### 120

Invoice

### 123

Invoice

### 125

Invoice

### 128

Invoice

### 129

Bill

###

Sales Receipt

### 23

Invoice

### 66

Invoice

### 91

Invoice

### 111

Inventory Adjust

### 1

Invoice

### 123

Total 4111 Decks & Patios


4112 Fountains & Garden Lighting

Total 4112 Fountains & Garden Lighting


4113 Plants and Sod

Total 4113 Plants and Sod


4114 Sprinklers & Drip systems

Page 172 of 245

Type

Date

Num

Invoice

### 125

Invoice

### 62

Invoice

### 63

Invoice

### 64

Sales Receipt

### 8

Invoice

### 66

Invoice

### 68

Invoice

### 72

Invoice

### 138

Invoice

### 139

Invoice

### 73

Invoice

### 74

Sales Receipt

### 11

Invoice

### 79

Invoice

### 80

Sales Receipt

### 12

Invoice

### 83

Invoice

### 84

Invoice

### 85

Invoice

### 86

Invoice

### 87

Invoice

### 88

Invoice

### 89

Invoice

### 90

Invoice

### 91

Invoice

### 92

Sales Receipt

### 15

Invoice

### 94

Invoice

### 97

Invoice

### 99

Invoice

### 100

Invoice

### 134

Invoice

### 103

Invoice

### 140

Invoice

### 141

Sales Receipt

### 16

Invoice

### 105

Sales Receipt

### 18

Invoice

### 106

Invoice

### 107

Invoice

### 135

Invoice

### 108

Invoice

### 109

Invoice

### 111

Invoice

### 112

Adj

Total 4114 Sprinklers & Drip systems


Total 4110 Job Materials
4120 Labor
4121 Installation

Page 173 of 245

Type

Date

Num

Invoice

### 113

Invoice

### 114

Invoice

### 115

Invoice

### 116

Invoice

### 117

Invoice

### 118

Invoice

### 120

Invoice

### 121

Invoice

### 123

Invoice

### 125

Invoice

### 126

Invoice

### 127

Invoice

### 128

Invoice

### 129

Invoice

### 130

Invoice

### 131

Invoice

### 143

Invoice

### 63

Invoice

### 65

Sales Receipt

### 8

Invoice

### 66

Invoice

### 69

Invoice

### 70

Invoice

### 74

Invoice

### 77

Invoice

### 80

Invoice

### 81

Invoice

### 82

Invoice

### 87

Invoice

11/11/2019 95

Invoice

11/11/2019 96

Invoice

### 97

Invoice

### 101

Invoice

### 102

Invoice

### 134

Invoice

### 105

Invoice

### 107

Invoice

### 135

Invoice

### 108

Invoice

### 116

Invoice

### 124

Invoice

### 125

Invoice

### 126

Invoice

### 131

Invoice

### 142

Adj

Total 4121 Installation


4122 Maintenance & Repairs

Total 4122 Maintenance & Repairs


Total 4120 Labor

Page 174 of 245

Type

Date

Num

Adj

Total 4100 Landscaping Services


4300 Other Income
Deposit

###

Deposit

### 2200

Deposit

###

Invoice

### 75

General Journal

###

General Journal

###

Invoice

### 90

Invoice

### 93

Invoice

### 103

General Journal

###

General Journal

###

Invoice

### 110

Invoice

### 119

Invoice

### 121

Invoice

### 123

Invoice

### 129

Sales Receipt

### 7

Invoice

### 64

Invoice

### 66

Invoice

### 73

Sales Receipt

### 10

Sales Receipt

### 19

Invoice

### 91

Invoice

### 92

Invoice

### 97

Invoice

### 99

Sales Receipt

### 16

Invoice

### 106

Invoice

### 111

Invoice

### 119

Invoice

### 121

Invoice

### 123

Invoice

### 125

Invoice

### 128

Invoice

### 129

Invoice

### 130

Sales Receipt

### 21

Total 4300 Other Income


4400 Markup Income

Total 4400 Markup Income


Total Income
Cost of Goods Sold
5000 Cost of Goods Sold

Total 5000 Cost of Goods Sold


Total COGS

Page 175 of 245

Type

Date

Num

Adj

Bill

General Journal
Credit Card Charge
Credit Card Charge
Credit Card Charge
Total 6210 Fuel
6220 Maintenance & Repairs
General Journal

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Credit Card Charge

###

Check

### Debit

Check

### Debit

Check

### 1081

Check

### Debit

Check

### Debit

Check

### 1108

Check

### Debit

Check

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Total 6220 Maintenance & Repairs


Total 6200 Automobile
6400 Bank Service Charges

Total 6400 Bank Service Charges


6561 Payroll Expenses

Page 176 of 245

Type

Date

Num

Adj

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Bill

### 189-098

Invoice

### 103

Bill

###

Bill

###

Invoice

### 121

Invoice

### 123

Bill

###

Invoice

### 129

Bill

###

General Journal

### A108

Check

### 1068

Check

### 1094

Check

### 1125

Check

### 1124

Check

### 1068

Check

### 1094

Check

### 1125

Check

### 1124

Check

### 1068

Check

### 1094

Check

### 1125

Check

### 1124

General Journal

### A106

General Journal

### A107

General Journal

### A109

Check

### 1082

Total 6561 Payroll Expenses


6600 Delivery Fee

Total 6600 Delivery Fee


6700 Depreciation

Total 6700 Depreciation


6900 Insurance
6910 Disability

Total 6910 Disability


6920 Liability

Total 6920 Liability


6930 Worker's Comp

Total 6930 Worker's Comp


6900 Insurance - Other

Total 6900 Insurance - Other


Total 6900 Insurance
6999 Uncategorized Expenses

Page 177 of 245

Type

Date

Num

Check

### 1104

Bill

### 14

Check

### 1459

Check

### 1461

Bill

### 15

Check

### 1460

Check

### 1462

Bill

### 16

Bill

### 145-63

Invoice

### 90

Invoice

### 103

Bill

###

Bill

###

Invoice

### 121

Bill

### 125-7896

Bill

###

Bill

###

Bill

###

Invoice

### 73

Bill

###

Bill

### 189-098

Credit

###

Bill

###

Invoice

### 123

Check

### 1076

Invoice

### 71

Bill

###

Invoice

### 110

Bill

###

Bill

###

Invoice

### 75

Invoice

### 93

Bill

###

Invoice

### 110

Adj

Total 6999 Uncategorized Expenses


7000 Interest Expense

Total 7000 Interest Expense


7100 Job Expenses
7110 Job Materials
7111 Decks & Patio

Total 7111 Decks & Patio


7112 Fountains & Garden Lighting

Total 7112 Fountains & Garden Lighting


7113 Plants & Sod

Total 7113 Plants & Sod


Total 7110 Job Materials
7130 Permits

Total 7130 Permits


7140 Subcontractors

Page 178 of 245

Type

Date

Num

Invoice

### 119

Bill

### SCL-12/03

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Paycheck

###

Check

### 1467

Check

### 1465

Bill

###

Check

### 1466

Check

### 1067

Check

### 1091

Check

### 1118

Check

### 1468

Check

### 1464

Credit Card Charge

###

Bill

### 145-63

Invoice

### 90

Check

###

Bill

###

Adj

Total 7140 Subcontractors


Total 7100 Job Expenses
7250 Mileage Reimbursement

Total 7250 Mileage Reimbursement


7300 Office Supplies
Total 7300 Office Supplies
7320 Computer Supplies
Total 7320 Computer Supplies
7400 Professional Fees
7420 Legal
Total 7420 Legal
7430 Professional Design Fees
Total 7430 Professional Design Fees
Total 7400 Professional Fees
7500 Rent

Total 7500 Rent


7550 Repairs
7552 Computer Repairs
Total 7552 Computer Repairs
7553 Equipment Repairs
Total 7553 Equipment Repairs
Total 7550 Repairs
7700 Tools and Misc. Equipment

Page 179 of 245

Type

Date

Num

Credit Card Charge

###

Bill

### 10/03

Bill

### 11/03

Bill

### 12/03

Bill

### 10/03

Bill
Bill

### 11/03
### 12/03

Bill

### 10/03

Check

### 1102

Bill

### 12/03

Sales Receipt

### 9

Sales Receipt

### 19

Invoice

### FC 2

Invoice

### FC 3

Invoice

### FC 4

Invoice

### FC 5

Invoice

### FC 6

Invoice

### FC 7

Invoice

### FC 8

Invoice

### FC 9

Invoice

### FC 10

Adj

Total 7700 Tools and Misc. Equipment


7750 Utilities
7751 Gas and Electric

Total 7751 Gas and Electric


7752 Water

Total 7752 Water


7753 Telephone

Total 7753 Telephone


Total 7750 Utilities
Total Expense
Net Ordinary Income
Other Income/Expense
Other Income
Misc Income

Total Misc Income


8000 Interest Income

Total 8000 Interest Income


Total Other Income
Net Other Income
Net Income

Page 180 of 245

Eric Davis Project 7 Larry's Landscaping

Profit & Loss Detail


October through December 2019
Name
Ordinary Income/Expense
Income
Retail Sales
Retail Sales
Sage, Robert
Retail Sales
Chapman, Natalie
Retail Sales
Gregory, Dru
Retail Sales
Heldt, Bob
Loomis, Anne
Stinson, Tracy
Total Retail Sales
Service
Jasmine Park
Julie's Doll House
Sonnenschein, Russ
Blackwell, Edward
Rosenstock, Amy
Crenshaw, Bob
Loomis, Anne
Rummens, Susie:2877 S Rosebush
Price, Gwen
Total Service
4100 Landscaping Services
4000 Design Services
Crenshaw, Bob
Jim's Family Store
Williams, Abraham
Lee, Laurel:Lee Residence
Leon, Richard
Ecker Design
Pretell, Erika:Residential
Hughes, David
Paxton Consulting
DJ's Computers
Total 4000 Design Services
4110 Job Materials
Misc Materials
Gregory, Dru
Theurer-Davis, Vicki:Irrigation & Lawn
Rummens, Susie:2877 S Rosebush
Stinson, Tracy
Total Misc Materials

Page 181 of 245

Name
4111 Decks & Patios
Heldt, Bob
Heldt, Bob
Total 4111 Decks & Patios
4112 Fountains & Garden Lighting
Hughes, David
Sage, Robert
Retail Sales
McCale, Ron
Williams, Abraham
Lee, Laurel:Lee Advertising
Golliday Sporting Goods:155 Wilks Blvd.
Retail Sales
Lee, Laurel:Lee Residence
Ecker Design
Pretell, Erika:Pretell Estates
Loomis, Anne
Stinson, Tracy
Jim's Family Store
Heldt, Bob
Total 4112 Fountains & Garden Lighting
4113 Plants and Sod
Retail Sales
Hughes, David
Sage, Robert
Crenshaw, Bob
Retail Sales
Golliday Sporting Goods:155 Wilks Blvd.
McCale, Ron:Residential
Gregory, Dru
Retail Sales
Rosenstock, Amy
Ecker Design
Middlefield Elementary School
Theurer-Davis, Vicki:Irrigation & Lawn
Golliday Sporting Goods:75 Sunset Rd.
Heldt, Bob
Loomis, Anne
Rummens, Susie:2877 S Rosebush
Stinson, Tracy
Stinson, Tracy
Perry, Dave
Total 4113 Plants and Sod
4114 Sprinklers & Drip systems
Sage, Robert
Williams, Abraham
Ecker Design
Heldt, Bob

Page 182 of 245

Name
Loomis, Anne
Total 4114 Sprinklers & Drip systems
Total 4110 Job Materials
4120 Labor
4121 Installation
Golliday Sporting Goods:155 Wilks Blvd.
Middlefield Elementary School
Hughes, David
Crider, Craig
Sage, Robert
Hermann, Jennifer:Residential Maintenan
Golliday Sporting Goods:75 Sunset Rd.
Adam's Candy Shop
Julie's Doll House
Crenshaw, Bob
Leon, Richard
Crider, Craig
Golliday Sporting Goods:75 Sunset Rd.
Golliday Sporting Goods:155 Wilks Blvd.
McCale, Ron
Lo, David:4631 W Indian Trail
Corcoran, Carol
Blackwell, Edward
Cheknis, Benjamin
Balak, Mike:330 Main St
Molotsi, Hugh:6856 Ocean View
Middlefield Elementary School
Jim's Family Store
Williams, Abraham
Lee, Laurel:Lee Advertising
Crider, Craig
Hermann, Jennifer:Residential Maintenan
Gregory, Dru
Golliday Sporting Goods:155 Wilks Blvd.
Golliday Sporting Goods:75 Sunset Rd.
Blackwell, Edward
Pretell, Erika:Residential
Julie's Doll House
Adam's Candy Shop
Retail Sales
Leon, Richard
Crider, Craig
Lee, Laurel:Lee Residence
Rosenstock, Amy
Crenshaw, Bob
Golliday Sporting Goods:155 Wilks Blvd.
Golliday Sporting Goods:75 Sunset Rd.
Ecker Design
Lo, David:4631 W Indian Trail

Page 183 of 245

Name
Corcoran, Carol
Blackwell, Edward
Cheknis, Benjamin
Balak, Mike:330 Main St
Molotsi, Hugh:6856 Ocean View
Middlefield Elementary School
Golliday Sporting Goods:75 Sunset Rd.
Pretell, Erika:Pretell Estates
Heldt, Bob
Loomis, Anne
Rummens, Susie:721 Fern Lane
Hermann, Jennifer:Residential Maintenan
Rummens, Susie:2877 S Rosebush
Stinson, Tracy
Jim's Family Store
Ecker Design
Russell Chiropractic
Total 4121 Installation
4122 Maintenance & Repairs
Middlefield Elementary School
Jasmine Park
Crider, Craig
Sage, Robert
Molotsi, Hugh:1487 Silverbell Ave
Molotsi, Hugh:4697 W. Indian Trail
Leon, Richard
Sonnenschein, Russ
Golliday Sporting Goods:155 Wilks Blvd.
Lochrie, Steven
McCale, Ron:Residential
Balak, Mike:330 Main St
Tumacder, Jacint
Walker, Rich
Gregory, Dru
Andres, Cristina
Lo, David:4631 W Indian Trail
Blackwell, Edward
Leon, Richard
Rosenstock, Amy
Crenshaw, Bob
Golliday Sporting Goods:155 Wilks Blvd.
Balak, Mike:330 Main St
Loomis, Anne
Loomis, Anne
Rummens, Susie:721 Fern Lane
Ecker Design
Loomis, Anne
Total 4122 Maintenance & Repairs
Total 4120 Labor

Page 184 of 245

Name
Total 4100 Landscaping Services
4300 Other Income
Gussman's Nursery
Conner Garden Supplies
-MULTIPLETotal 4300 Other Income
4400 Markup Income
Williams, Abraham

Jim's Family Store


Ecker Design
Pretell, Erika:Residential

Leon, Richard
Theurer-Davis, Vicki:Irrigation & Lawn
Pretell, Erika:Pretell Estates
Heldt, Bob
Stinson, Tracy
Total 4400 Markup Income
Total Income
Cost of Goods Sold
5000 Cost of Goods Sold
Retail Sales
Hughes, David
Sage, Robert
Crenshaw, Bob
Retail Sales
Retail Sales
Williams, Abraham
Lee, Laurel:Lee Advertising
Gregory, Dru
Golliday Sporting Goods:155 Wilks Blvd.
Retail Sales
Lee, Laurel:Lee Residence
Ecker Design
Theurer-Davis, Vicki:Irrigation & Lawn
Pretell, Erika:Pretell Estates
Heldt, Bob
Loomis, Anne
Rummens, Susie:2877 S Rosebush
Stinson, Tracy
Jim's Family Store
Heldt, Bob

Total 5000 Cost of Goods Sold


Total COGS

Page 185 of 245

Name

Townley Insurance Agency

Bayshore CalOil Service


Bayshore CalOil Service
Bayshore CalOil Service
Total 6210 Fuel
6220 Maintenance & Repairs
Bayshore CalOil Service
Bayshore CalOil Service
Bayshore CalOil Service
Bayshore CalOil Service
Bayshore CalOil Service
Total 6220 Maintenance & Repairs
Total 6200 Automobile
6400 Bank Service Charges
Great Statewide Bank
Great Statewide Bank
Great Statewide Bank
Great Statewide Bank
Great Statewide Bank
Great Statewide Bank
Great Statewide Bank
Total 6400 Bank Service Charges
6561 Payroll Expenses
Duncan Fisher
Jenny Miller
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Jenny Miller

Page 186 of 245

Name
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Duncan Fisher
Jenny Miller
Shane B. Hamby
Total 6561 Payroll Expenses
6600 Delivery Fee
Golliday Sporting Goods:75 Sunset Rd.
Pretell, Erika:Residential
Pretell, Erika:Residential
Pretell, Erika:Residential
Pretell, Erika:Pretell Estates
Heldt, Bob
Heldt, Bob
Stinson, Tracy
Stinson, Tracy
Total 6600 Delivery Fee
6700 Depreciation
Total 6700 Depreciation
6900 Insurance
6910 Disability
Townley Insurance Agency
Townley Insurance Agency
Townley Insurance Agency
Townley Insurance Agency
Total 6910 Disability
6920 Liability
Townley Insurance Agency
Townley Insurance Agency
Townley Insurance Agency
Townley Insurance Agency
Total 6920 Liability
6930 Worker's Comp
Townley Insurance Agency
Townley Insurance Agency
Townley Insurance Agency
Townley Insurance Agency
Total 6930 Worker's Comp
6900 Insurance - Other

Total 6900 Insurance - Other


Total 6900 Insurance
6999 Uncategorized Expenses

Page 187 of 245

Name
Total 6999 Uncategorized Expenses
7000 Interest Expense
Great Statewide Bank
Bank of Anycity
Bank of Anycity
Great Statewide Bank
Bank of Anycity
Bank of Anycity
Great Statewide Bank
Total 7000 Interest Expense
7100 Job Expenses
7110 Job Materials
7111 Decks & Patio
Jim's Family Store
Jim's Family Store
Pretell, Erika:Residential
Pretell, Erika:Residential
Pretell, Erika:Residential
Pretell, Erika:Pretell Estates
Total 7111 Decks & Patio
7112 Fountains & Garden Lighting
Robert Carr Masonry
-MULTIPLETotal 7112 Fountains & Garden Lighting
7113 Plants & Sod
Crenshaw, Bob
Crenshaw, Bob
Crenshaw, Bob
Ecker Design
-MULTIPLEGussman's Nursery
Middlefield Elementary School
Heldt, Bob
Total 7113 Plants & Sod
Total 7110 Job Materials
7130 Permits
Jim's Family Store
Jim's Family Store
Leon, Richard
Leon, Richard
Total 7130 Permits
7140 Subcontractors
Crenshaw, Bob
-MULTIPLEWilliams, Abraham
Ecker Design
Leon, Richard
Leon, Richard

Page 188 of 245

Name
Theurer-Davis, Vicki:Irrigation & Lawn
Theurer-Davis, Vicki:Irrigation & Lawn
Total 7140 Subcontractors
Total 7100 Job Expenses
7250 Mileage Reimbursement
Jenny Miller
Jenny Miller
Jenny Miller
Jenny Miller
Jenny Miller
Jenny Miller
Jenny Miller
Jenny Miller
Jenny Miller
Total 7250 Mileage Reimbursement
7300 Office Supplies
Sowers Office Equipment
Total 7300 Office Supplies
7320 Computer Supplies
Computer Services by DJ
Total 7320 Computer Supplies
7400 Professional Fees
7420 Legal
Smallson & Associates
Total 7420 Legal
7430 Professional Design Fees
Mike Scopellite
Total 7430 Professional Design Fees
Total 7400 Professional Fees
7500 Rent
Nye Properties
Nye Properties
Nye Properties
Nye Properties
Total 7500 Rent
7550 Repairs
7552 Computer Repairs
Computer Services by DJ
Total 7552 Computer Repairs
7553 Equipment Repairs
Mendoza Mechanical
Total 7553 Equipment Repairs
Total 7550 Repairs
7700 Tools and Misc. Equipment
Jim's Family Store
Jim's Family Store
ATM Withdrawal
Nolan Hardware and Supplies

Page 189 of 245

Name
Mendoza Mechanical
Total 7700 Tools and Misc. Equipment
7750 Utilities
7751 Gas and Electric
Cal Gas & Electric
Cal Gas & Electric
Cal Gas & Electric
Total 7751 Gas and Electric
7752 Water
Bayshore Water
Bayshore Water
Bayshore Water
Total 7752 Water
7753 Telephone
Cal Telephone
Cal Telephone
Cal Telephone
Total 7753 Telephone
Total 7750 Utilities
Total Expense
Net Ordinary Income
Other Income/Expense
Other Income
Misc Income
Wood's Garden Cafe
Jasmine Park
Total Misc Income
8000 Interest Income
Balak, Mike:Residential
Chapman, Natalie
Morearty, Brian
Balak, Mike:Residential
Chapman, Natalie
Morearty, Brian
Crenshaw, Bob
Hughes, David
Williams, Abraham
Total 8000 Interest Income
Total Other Income
Net Other Income
Net Income

Page 190 of 245

Eric Davis Project 7 Larry's Landscaping

Profit & Loss Detail


October through December 2019
Memo

Class

Ordinary Income/Expense
Income
Retail Sales
Plant & Tree Fertilizer 6-6-10
-MULTIPLE-

Landscaping

Plant & Tree Fertilizer 6-6-10


-MULTIPLE-MULTIPLEPlant & Tree Fertilizer 6-6-10

Landscaping

-MULTIPLE-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

Lawn & Garden Fertilizer 20-14-7


Total Retail Sales
Service
Tree Removal Service
Tree Removal Service
Tree Removal Service
Tree Removal Service
Tree Removal Service

Maintenance

Tree Removal Service


Tree removal

Landscaping

Tree removal

Landscaping

Tree Removal Service


Total Service
4100 Landscaping Services
4000 Design Services
Custom Landscape Design

Design

Custom Landscape Design for deck and gazebo for fron


Design
Custom Landscape Design for front and side yard incluDesign
Custom Landscape Design

Design

Custom Landscape Design

Design

Custom Landscape Design by Larry's Landscaping

Design

Custom Landscape Design

Design

Custom Landscape Design for personal residence

Design

Custom Landscape Design Design of rock garden andDesign


fo
Custom Landscape Design

Design

1/2" Vinyl Irrigation Line

Landscaping

1/2" Vinyl Irrigation Line

Landscaping

1/2" Vinyl Irrigation Line

Landscaping

3/4" Vinyl Irrigation Line

Landscaping

Total 4000 Design Services


4110 Job Materials
Misc Materials

Total Misc Materials

Page 191 of 245

Memo

Class

4111 Decks & Patios


Deck Lumber

Design

Deck Lumber

Design

Garden Lighting

Landscaping

Fish Pond

Landscaping

Fountain pump

Landscaping

Fish Pond

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

Garden Lighting

Landscaping

-MULTIPLE-

Landscaping

Garden Lighting

Landscaping

Total 4111 Decks & Patios


4112 Fountains & Garden Lighting

Garden Lighting
-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

Fountain pump
Total 4112 Fountains & Garden Lighting
4113 Plants and Sod
-MULTIPLEHedges & Shrubs

Landscaping

Hedges & Shrubs

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-MULTIPLE-

Landscaping

Misc Plants & Flowers - 2 Rose bushes

Maintenance

Citrus Tree - 50 gal. - Orange, Lemon, Lime

Landscaping

Flowering Plants

Landscaping

Citrus Tree - 50 gal.

Maintenance

Flowering plants and Perrenials for front of office build Landscaping


Replaced dead flowers on side of school yard with ass Landscaping
Hedges & Shrubs

Landscaping

Evergreen Plants

Landscaping

Citrus Tree - 50 gal. - Lemon, Lime

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

Garden rocks

Landscaping

Garden rocks
Total 4113 Plants and Sod
4114 Sprinklers & Drip systems
-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

Plastic sprinkler piping

Landscaping

Four sprinkler heads damaged

Landscaping

-MULTIPLE-

Landscaping

Page 192 of 245

Memo

Class

-MULTIPLE-

Landscaping

Monthly gardening services

Landscaping

-MULTIPLE-

Landscaping

Installation of landscape design

Landscaping

Bi-weekly gardening services

Landscaping

Installation of landscape design

Landscaping

Contract gardening services

Maintenance

Bi-weekly gardening services

Landscaping

Total 4114 Sprinklers & Drip systems


Total 4110 Job Materials
4120 Labor
4121 Installation

Weekly gardening services


Weekly gardening services
Installation of fruit trees in back and side yards - two

Landscaping

Monthly gardening services

Landscaping

Bi-weekly gardening services

Landscaping

Bi-weekly gardening services

Landscaping

Monthly gardening services

Landscaping

Installation of landscape design

Landscaping

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services


-MULTIPLE-

Landscaping

Installation of landscape design

Landscaping

Installation of landscape design - 3 workers

Landscaping

Installation of landscape design

Landscaping

Bi-weekly gardening services

Landscaping

Contract gardening services

Maintenance

Installation of landscape design

Landscaping

Installation of landscape design

Landscaping

Bi-weekly gardening services

Landscaping

Weekly gardening services


Installation of landscape design

Landscaping

Weekly gardening services


Weekly gardening services
Installation of landscape design

Landscaping

Monthly gardening services

Landscaping

Bi-weekly gardening services

Landscaping

Installation of landscape design

Landscaping

Installation of landscape design - tree planting

Maintenance

Weekly gardening services


Monthly gardening services

Landscaping

Bi-weekly gardening services

Landscaping

Installation of landscape design

Landscaping

Weekly gardening services

Maintenance

Page 193 of 245

Memo

Class

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services

Maintenance

Weekly gardening services


-MULTIPLE-

Landscaping

Installation of landscape design

Landscaping

Installation of landscape design


Installation of landscape design

Landscaping

Installation of landscape design

Landscaping

Weekly gardening services


Contract gardening services

Maintenance

Installation of landscape design

Landscaping

Installation of landscape design

Landscaping

Installation of landscape design

Landscaping

Weekly gardening services

Maintenance

Weekly gardening services


Total 4121 Installation
4122 Maintenance & Repairs
Pest control services

Landscaping

-MULTIPLEPest control services

Landscaping

Tree and shrub trimming

Landscaping

-MULTIPLE-MULTIPLETree and shrub trimming Removed dead tree from sid Landscaping
Pest control services
Pest control services

Landscaping

-MULTIPLE-

Maintenance

-MULTIPLE-

Maintenance

Pest control services

Maintenance

-MULTIPLE-

Maintenance

-MULTIPLE-

Maintenance

Tree and shrub trimming

Landscaping

-MULTIPLE-MULTIPLE-

Maintenance

Tree and shrub trimming


Sprayed fruit trees

Landscaping

Pest control services

Maintenance

Tree and shrub trimming


Tree and shrub trimming

Landscaping

Pest control services

Maintenance

Pest control services

Maintenance

Tree and shrub trimming

Landscaping

Pest control services


Pest control services

Maintenance

Pest control services


Total 4122 Maintenance & Repairs
Total 4120 Labor

Page 194 of 245

Memo

Class

Total 4100 Landscaping Services


4300 Other Income
Storage Rental Revenue
Storage Rental Revenue
-MULTIPLETotal 4300 Other Income
4400 Markup Income
Markup
Allocate unclassified markup to proper class
Allocate unclassified markup to proper class

Landscaping

Markup
Markup
Markup
Allocate unclassified markup income to landscaping
Allocate unclassified markup income to landscaping

Landscaping

Markup
Markup
Markup
Markup
Markup
Total 4400 Markup Income
Total Income
Cost of Goods Sold
5000 Cost of Goods Sold
Soil, 2 cubic ft bag
Garden Lighting

Landscaping

-MULTIPLE-

Landscaping

Soil, 2 cubic ft bag

Landscaping

Fountain pump

Landscaping

Soil, 2 cubic ft bag


-MULTIPLE-

Landscaping

Fountain pump

Landscaping

1/2" Vinyl Irrigation Line

Landscaping

Fountain pump

Landscaping

Garden Lighting

Landscaping

Fountain pump

Landscaping

-MULTIPLE-

Landscaping

1/2" Vinyl Irrigation Line

Landscaping

Garden Lighting
-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

-MULTIPLE-

Landscaping

Fountain pump

Landscaping

Fountain pump

Total 5000 Cost of Goods Sold


Total COGS

Page 195 of 245

Memo

6 months premium

Class

Overhead

reclass
Landscaping
Landscaping
Landscaping
Total 6210 Fuel
6220 Maintenance & Repairs
reclass
Landscaping
Radiator Flush & Fill

Landscaping

Lube, Oil & Filter Change

Landscaping
Landscaping
Landscaping

Total 6220 Maintenance & Repairs


Total 6200 Automobile
6400 Bank Service Charges
Monthly Service Charge

Overhead

Service Charge

Overhead

Service Charge

Overhead

Service Charge

Overhead

Service Charge

Overhead

Service Charge

Overhead

Monthly Service Charge

Overhead

Service Charge
Total 6400 Bank Service Charges
6561 Payroll Expenses
Landscaping
Design
Overhead
Landscaping
Design
Overhead
Landscaping
Design
Overhead
Landscaping
Design
Overhead
Landscaping
Design
Overhead
Landscaping
Design
Overhead
Design

Page 196 of 245

Memo

Class
Overhead
Landscaping
Design
Overhead
Landscaping
Design
Overhead

Total 6561 Payroll Expenses


6600 Delivery Fee
Landscaping
Delivery Fee

Landscaping

Delivery Fee

Landscaping

Delivery Fee

Landscaping

Delivery Fee

Landscaping
Design
Design
Landscaping
Landscaping

Total 6600 Delivery Fee


6700 Depreciation
Recording 2019 Depreciation
Total 6700 Depreciation
6900 Insurance
6910 Disability
Acct#786-35-009-201

Overhead
Overhead
Overhead

VOID:

Overhead

Acct#786-35-009-201

Overhead

Total 6910 Disability


6920 Liability
Overhead
Overhead
VOID:

Overhead

Acct#786-35-009-201

Overhead

Total 6920 Liability


6930 Worker's Comp
Overhead
Overhead
VOID:

Overhead

Total 6930 Worker's Comp


6900 Insurance - Other
rider policy insurance - Oct portion
nov portion of rider insurance
Recording Insurance Expense
Total 6900 Insurance - Other
Total 6900 Insurance
6999 Uncategorized Expenses
VOID:

Page 197 of 245

Memo

Class

VOID:
Total 6999 Uncategorized Expenses
7000 Interest Expense
Overhead
Accnt#4467-98732 - Pmt# 30
Accnt#4467-66691 - Pmt# 11
Overhead
Accnt#4467-98732 - Pmt# 31
Accnt#4467-66691 - Pmt# 12
Overhead
Total 7000 Interest Expense
7100 Job Expenses
7110 Job Materials
7111 Decks & Patio
Redwood deck lumber for bench

Landscaping

Redwood deck lumber for bench

Landscaping

Rough Lumber

Landscaping

Rough Lumber

Landscaping

Rough Lumber

Landscaping

Rough Lumber

Landscaping

Custom rock fountain and sculpture

Landscaping

-MULTIPLE-

Landscaping

Total 7111 Decks & Patio


7112 Fountains & Garden Lighting

Total 7112 Fountains & Garden Lighting


7113 Plants & Sod
Landscaping
Plants and shrubs

Landscaping

Fruit Tree - Georgian Peach

Landscaping

1V-2345-00

Landscaping

-MULTIPLE-

Landscaping

Acct #1V-2345-00

Landscaping

Ground Cover

Landscaping

Fruit Tree - Plum, Apple, Pear

Landscaping

Total 7113 Plants & Sod


Total 7110 Job Materials
7130 Permits
Design
Building permit fees paid to City of Bayshore

Design
Landscaping

Permit from City of Middlefield

Landscaping

Total 7130 Permits


7140 Subcontractors
Design
Design
Design work for deck and patio around pool done by P Design
Design
Design
Design

Page 198 of 245

Memo

Class

Contract Labor 25.00/hr

Landscaping

Contract Labor 25.00/hr

Landscaping

Total 7140 Subcontractors


Total 7100 Job Expenses
7250 Mileage Reimbursement
Design
Design
Design
Design
Design
Design
Design
Design
Design
Total 7250 Mileage Reimbursement
7300 Office Supplies
Total 7300 Office Supplies
7320 Computer Supplies
Total 7320 Computer Supplies
7400 Professional Fees
7420 Legal
Overhead
Total 7420 Legal
7430 Professional Design Fees
Total 7430 Professional Design Fees
Total 7400 Professional Fees
7500 Rent
Overhead
Overhead
Overhead
Total 7500 Rent
7550 Repairs
7552 Computer Repairs
Total 7552 Computer Repairs
7553 Equipment Repairs
Total 7553 Equipment Repairs
Total 7550 Repairs
7700 Tools and Misc. Equipment
Misc. Supplies

Landscaping

Misc. Supplies

Landscaping
Overhead
Landscaping

Page 199 of 245

Memo

Class

Total 7700 Tools and Misc. Equipment


7750 Utilities
7751 Gas and Electric
Overhead
Overhead
Overhead
Total 7751 Gas and Electric
7752 Water
Acct #370C-99336622

Overhead

Acct #370C-99336622
Acct #370C-99336622

Overhead
Overhead

(415)555-4567

Overhead

Total 7752 Water


7753 Telephone
Overhead
(415)555-4567

Overhead

Total 7753 Telephone


Total 7750 Utilities
Total Expense
Net Ordinary Income
Other Income/Expense
Other Income
Misc Income
In-ground signs describing foliage
In-ground signs describing foliage
Total Misc Income
8000 Interest Income
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance
Finance Charges on Overdue Balance

Landscaping

Finance Charges on Overdue Balance

Landscaping

Finance Charges on Overdue Balance

Landscaping

Total 8000 Interest Income


Total Other Income
Net Other Income
Net Income

Page 200 of 245

Eric Davis Project 7 Larry's Landscaping

Profit & Loss Detail


October through December 2019

Accrual Basis
Clr

Split

Debit

Credit

Ordinary Income/Expense
Income
Retail Sales
Checking

8.94

1200 Accounts Receivable

101.00

Checking

22.35

Checking

60.15

Checking

31.62

1200 Accounts Receivable

8.94

Checking

60.66

1200 Accounts Receivable

29.22

1200 Accounts Receivable

60.15

1400 Undeposited Funds


Total Retail Sales

9.45
0.00

392.48

Service
1200 Accounts Receivable

1,935.00

1200 Accounts Receivable

30.00

1200 Accounts Receivable

725.00

1200 Accounts Receivable

750.00

1200 Accounts Receivable

600.00

1200 Accounts Receivable

1,100.00

1200 Accounts Receivable

940.00

1200 Accounts Receivable

560.00

1200 Accounts Receivable


Total Service

80.00
0.00

6,720.00

4100 Landscaping Services


4000 Design Services
1200 Accounts Receivable

1,250.00

1200 Accounts Receivable

1,250.00

1200 Accounts Receivable

750.00

1200 Accounts Receivable

3,200.00

1200 Accounts Receivable

550.00

1200 Accounts Receivable

1,250.00

1200 Accounts Receivable

550.00

1200 Accounts Receivable

850.00

1200 Accounts Receivable

3,750.00

1200 Accounts Receivable


Total 4000 Design Services

110.00
0.00

13,510.00

4110 Job Materials


Misc Materials

Total Misc Materials

1200 Accounts Receivable

12.30

1200 Accounts Receivable

63.75

1200 Accounts Receivable

11.25

1200 Accounts Receivable

54.00
0.00

141.30

Page 201 of 245

Clr

Split

Debit

Credit

4111 Decks & Patios


1200 Accounts Receivable
2000 Accounts Payable
Total 4111 Decks & Patios

202.50
157.50
157.50

202.50

4112 Fountains & Garden Lighting


1200 Accounts Receivable

650.00

1200 Accounts Receivable

487.95

1400 Undeposited Funds

300.00

Checking

500.00

1200 Accounts Receivable

775.00

1200 Accounts Receivable

783.50

1200 Accounts Receivable

285.00

1400 Undeposited Funds

175.00

1200 Accounts Receivable

385.00

1200 Accounts Receivable

500.00

1200 Accounts Receivable

145.50

1200 Accounts Receivable

815.95

1200 Accounts Receivable

535.50

1200 Accounts Receivable

465.00

1400 Undeposited Funds


Total 4112 Fountains & Garden Lighting

75.00
0.00

6,878.40

4113 Plants and Sod


Checking

167.25

1200 Accounts Receivable

600.00

1200 Accounts Receivable

330.00

1200 Accounts Receivable

388.00

Checking

333.00

1200 Accounts Receivable

290.00

1200 Accounts Receivable

54.00

1200 Accounts Receivable

210.00

1400 Undeposited Funds

210.00

1200 Accounts Receivable

132.00

1200 Accounts Receivable

720.00

1200 Accounts Receivable

90.00

1200 Accounts Receivable

240.00

1200 Accounts Receivable

475.00

1200 Accounts Receivable

132.00

1200 Accounts Receivable

469.95

1200 Accounts Receivable

255.00

1200 Accounts Receivable


2000 Accounts Payable

392.00
146.25

1400 Undeposited Funds


Total 4113 Plants and Sod

19.50
146.25

5,507.70

4114 Sprinklers & Drip systems


1200 Accounts Receivable

633.00

1200 Accounts Receivable

501.00

1200 Accounts Receivable

1,237.50

1300 Inventory Asset


1200 Accounts Receivable

25.54
848.00

Page 202 of 245

Clr

Split

Debit

1200 Accounts Receivable


Total 4114 Sprinklers & Drip systems
Total 4110 Job Materials

Credit
693.25

25.54

3,912.75

329.29

16,642.65

4120 Labor
4121 Installation
1200 Accounts Receivable

200.00

1200 Accounts Receivable

465.00

1200 Accounts Receivable

840.00

Checking

100.00

1200 Accounts Receivable

560.00

1200 Accounts Receivable

35.00

1200 Accounts Receivable

150.00

1200 Accounts Receivable

40.00

1200 Accounts Receivable

40.00

1200 Accounts Receivable

1,120.00

1200 Accounts Receivable

100.00

1400 Undeposited Funds

100.00

1200 Accounts Receivable

150.00

1200 Accounts Receivable

225.00

Checking

105.00

1200 Accounts Receivable

316.00

1200 Accounts Receivable

240.00

1200 Accounts Receivable

480.00

1200 Accounts Receivable

300.00

1200 Accounts Receivable

140.00

1200 Accounts Receivable

160.00

1200 Accounts Receivable

355.00

1200 Accounts Receivable

1,680.00

1200 Accounts Receivable

1,920.00

1200 Accounts Receivable

210.00

1400 Undeposited Funds

100.00

1200 Accounts Receivable

35.00

1200 Accounts Receivable

455.00

1200 Accounts Receivable

210.00

1200 Accounts Receivable

150.00

1200 Accounts Receivable

200.00

1200 Accounts Receivable

684.00

1200 Accounts Receivable

40.00

1200 Accounts Receivable

40.00

1400 Undeposited Funds

280.00

1200 Accounts Receivable

100.00

1400 Undeposited Funds

100.00

1200 Accounts Receivable

1,310.00

1200 Accounts Receivable

35.00

1200 Accounts Receivable

125.00

1200 Accounts Receivable

225.00

1200 Accounts Receivable

150.00

1200 Accounts Receivable

1,400.00

1200 Accounts Receivable

316.00

Page 203 of 245

Clr

Split

Debit

Credit

1200 Accounts Receivable

240.00

1200 Accounts Receivable

480.00

1200 Accounts Receivable

300.00

1200 Accounts Receivable

140.00

1200 Accounts Receivable

160.00

1200 Accounts Receivable

575.00

1200 Accounts Receivable

1,890.00

1200 Accounts Receivable

874.00

1200 Accounts Receivable

315.00

1200 Accounts Receivable

875.00

1200 Accounts Receivable

75.00

1200 Accounts Receivable

35.00

1200 Accounts Receivable

595.00

1200 Accounts Receivable

630.00

1200 Accounts Receivable

1,330.00

1200 Accounts Receivable

67.00

1200 Accounts Receivable


Total 4121 Installation

75.00
0.00

24,642.00

4122 Maintenance & Repairs


1200 Accounts Receivable

35.00

1200 Accounts Receivable

540.00

Checking

Total 4122 Maintenance & Repairs


Total 4120 Labor

45.00

1200 Accounts Receivable

114.00

1200 Accounts Receivable

180.00

1200 Accounts Receivable

145.00

1200 Accounts Receivable

75.00

1200 Accounts Receivable

80.00

1200 Accounts Receivable

45.00

1200 Accounts Receivable

270.00

1200 Accounts Receivable

220.00

1200 Accounts Receivable

40.00

1200 Accounts Receivable

180.00

1200 Accounts Receivable

185.00

1200 Accounts Receivable

80.00

1200 Accounts Receivable

108.50

1200 Accounts Receivable

193.00

1200 Accounts Receivable

175.00

1200 Accounts Receivable

35.00

1200 Accounts Receivable

68.50

1200 Accounts Receivable

350.00

1200 Accounts Receivable

75.00

1200 Accounts Receivable

40.00

1200 Accounts Receivable

64.50

1200 Accounts Receivable

105.00

1200 Accounts Receivable

60.00

1200 Accounts Receivable

56.00

1200 Accounts Receivable

60.00
0.00

3,624.50

0.00

28,266.50

Page 204 of 245

Clr

Split

Total 4100 Landscaping Services

Debit
329.29

Credit
58,419.15

4300 Other Income


Checking

270.00

Checking

580.00

Checking
Total 4300 Other Income

487.00
0.00

1,337.00

4400 Markup Income


1200 Accounts Receivable
4400 Markup Income

85.00
85.00

4400 Markup Income

85.00

1200 Accounts Receivable

70.00

1200 Accounts Receivable

75.00

1200 Accounts Receivable


4400 Markup Income

350.00
260.00

4400 Markup Income

260.00

1200 Accounts Receivable

115.00

1200 Accounts Receivable

80.00

1200 Accounts Receivable

32.50

1200 Accounts Receivable

2.50

1200 Accounts Receivable

5.00

Total 4400 Markup Income


Total Income

345.00

1,160.00

674.29

68,028.63

Cost of Goods Sold


5000 Cost of Goods Sold
Checking
1200 Accounts Receivable

14.83

1200 Accounts Receivable

457.84

1200 Accounts Receivable

31.80

1400 Undeposited Funds

213.55

Checking

106.00

1200 Accounts Receivable

393.83

1200 Accounts Receivable

53.66

1200 Accounts Receivable

9.84

1200 Accounts Receivable

53.66

1400 Undeposited Funds

14.81

1200 Accounts Receivable

53.66

1200 Accounts Receivable

959.81

1200 Accounts Receivable

51.00

1200 Accounts Receivable

88.85

1200 Accounts Receivable

639.08

1200 Accounts Receivable

744.95

1200 Accounts Receivable

30.20

1200 Accounts Receivable

169.44

1200 Accounts Receivable

53.94

1400 Undeposited Funds

Total 5000 Cost of Goods Sold


Total COGS

79.50

53.94

4,274.19
0.00
4,274.19
0.00
4,948.48 68,028.63

Page 205 of 245

Clr

Split

Debit

Credit

2000 Accounts Payable

6220 Maintenance & Repairs


2100 CalOil Card
2100 CalOil Card
2100 CalOil Card
Total 6210 Fuel

0.00

0.00

6220 Maintenance & Repairs


6210 Fuel

27.25

2100 CalOil Card

125.00

2100 CalOil Card

27.50

2100 CalOil Card

24.75

2100 CalOil Card

28.50

2100 CalOil Card

21.50

Total 6220 Maintenance & Repairs


Total 6200 Automobile

254.50

0.00

254.50

0.00

6400 Bank Service Charges


Savings

7.50

Checking

18.00

Checking

7.50

Savings

7.50

Checking

18.00

Checking

7.50

Savings

7.50

Checking
Total 6400 Bank Service Charges

25.00
98.50

0.00

6561 Payroll Expenses


Checking

1,485.57

Checking

1,801.07

Checking

2,277.20

Checking

1,541.29

Checking

1,801.07

Checking

2,277.21

Checking

1,485.57

Checking

1,801.06

Checking

2,277.21

Checking

1,569.15

Checking

1,801.07

Checking

2,277.21

Checking

1,485.57

Checking

1,801.08

Checking

2,277.21

Checking

1,485.57

Checking

1,801.07

Checking

2,277.20

Checking

1,911.07

Page 206 of 245

Clr

Split

Debit

Checking

2,387.20

Checking

1,485.57

Checking

1,801.08

Checking

2,277.21

Checking

1,485.57

Checking

1,801.07

Checking

2,277.20

Total 6561 Payroll Expenses

48,948.35

Credit

0.00

6600 Delivery Fee


2000 Accounts Payable

15.00

1200 Accounts Receivable

25.00

2000 Accounts Payable

25.00

2000 Accounts Payable

25.00

1200 Accounts Receivable

25.00

1200 Accounts Receivable

25.00

2000 Accounts Payable

25.00

1200 Accounts Receivable


2000 Accounts Payable
Total 6600 Delivery Fee

50.00
50.00
140.00

125.00

6700 Depreciation
1520 Accumulated Depreciation
Total 6700 Depreciation

575.00
575.00

0.00

6900 Insurance
6910 Disability
Checking

50.00

Checking

50.00

Checking

50.00

Checking
Total 6910 Disability

0.00
150.00

0.00

6920 Liability
Checking

285.00

Checking

285.00

Checking

285.00

Checking
Total 6920 Liability

0.00
855.00

0.00

6930 Worker's Comp


Checking

210.00

Checking

210.00

Checking

210.00

Checking

0.00

Total 6930 Worker's Comp

630.00

0.00

6900 Insurance - Other


Prepaid Insurance

100.00

Prepaid Insurance

100.00

Prepaid Insurance

100.00

Total 6900 Insurance - Other


Total 6900 Insurance

300.00

0.00

1,935.00

0.00

6999 Uncategorized Expenses


Checking

0.00

Page 207 of 245

Clr

Split
Checking

Total 6999 Uncategorized Expenses

Debit

Credit

0.00
0.00

0.00

7000 Interest Expense


2000 Accounts Payable

66.77

Checking

28.95

Checking

117.01

2000 Accounts Payable

60.97

Checking

27.52

Checking

114.57

2000 Accounts Payable


Total 7000 Interest Expense

55.12
470.91

0.00

7100 Job Expenses


7110 Job Materials
7111 Decks & Patio
2000 Accounts Payable

450.00

1200 Accounts Receivable

450.00

1200 Accounts Receivable

1,375.00

2000 Accounts Payable

1,375.00

2000 Accounts Payable

300.00

1200 Accounts Receivable


Total 7111 Decks & Patio

300.00
2,125.00

2,125.00

7112 Fountains & Garden Lighting


2000 Accounts Payable
2000 Accounts Payable
Total 7112 Fountains & Garden Lighting

675.00
475.00
1,150.00

0.00

7113 Plants & Sod


2000 Accounts Payable

210.00

2000 Accounts Payable

240.00

1200 Accounts Receivable

110.00

2000 Accounts Payable

375.00

2000 Accounts Payable

332.25

2000 Accounts Payable


2000 Accounts Payable

25.00
45.00

1200 Accounts Receivable


Total 7113 Plants & Sod
Total 7110 Job Materials

165.00
1,202.25

300.00

4,477.25

2,425.00

7130 Permits
Checking

45.00

1200 Accounts Receivable


2000 Accounts Payable

45.00
125.00

1200 Accounts Receivable


Total 7130 Permits

125.00
170.00

170.00

7140 Subcontractors
2000 Accounts Payable

375.00

2000 Accounts Payable

1,425.00

1200 Accounts Receivable

850.00

1200 Accounts Receivable


2000 Accounts Payable
1200 Accounts Receivable

575.00
1,150.00
1,150.00

Page 208 of 245

Clr

Split

Debit

1200 Accounts Receivable


2000 Accounts Payable
Total 7140 Subcontractors
Total 7100 Job Expenses

Credit
800.00

800.00
3,750.00

3,375.00

8,397.25

5,970.00

7250 Mileage Reimbursement


Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Total 7250 Mileage Reimbursement

0.00

0.00

7300 Office Supplies


Checking
Total 7300 Office Supplies

250.00
250.00

0.00

7320 Computer Supplies


Checking
Total 7320 Computer Supplies

127.00
127.00

0.00

7400 Professional Fees


7420 Legal
2000 Accounts Payable
Total 7420 Legal

375.00
375.00

0.00

7430 Professional Design Fees


Checking
Total 7430 Professional Design Fees
Total 7400 Professional Fees

360.00
360.00

0.00

735.00

0.00

7500 Rent
Checking

800.00

Checking

800.00

Checking

800.00

Checking

800.00

Total 7500 Rent

3,200.00

0.00

7550 Repairs
7552 Computer Repairs
Checking
Total 7552 Computer Repairs

180.00
180.00

0.00

7553 Equipment Repairs


QBCC Field Office
Total 7553 Equipment Repairs
Total 7550 Repairs

45.00
45.00

0.00

225.00

0.00

7700 Tools and Misc. Equipment


2000 Accounts Payable

18.95

1200 Accounts Receivable

18.95

Checking

100.00

2000 Accounts Payable

610.00

Page 209 of 245

Clr

Split
QBCC Home Office

Total 7700 Tools and Misc. Equipment

Debit

Credit

25.00
753.95

18.95

7750 Utilities
7751 Gas and Electric
2000 Accounts Payable

140.47

2000 Accounts Payable

146.45

2000 Accounts Payable

137.50

Total 7751 Gas and Electric

424.42

0.00

7752 Water
2000 Accounts Payable

29.85

2000 Accounts Payable


2000 Accounts Payable

28.05
23.27

Total 7752 Water

81.17

0.00

7753 Telephone
2000 Accounts Payable

45.00

Checking

59.96

2000 Accounts Payable


Total 7753 Telephone

45.00
149.96

Total 7750 Utilities


Total Expense
Net Ordinary Income

0.00

655.55

0.00

66,766.01

6,113.95

71,714.49

74,142.58

Other Income/Expense
Other Income
Misc Income
Checking

42.50

Checking
Total Misc Income

720.00
0.00

762.50

8000 Interest Income


1200 Accounts Receivable

20.16

1200 Accounts Receivable

8.77

1200 Accounts Receivable

5.00

1200 Accounts Receivable

5.00

1200 Accounts Receivable

5.00

1200 Accounts Receivable

5.00

1200 Accounts Receivable

16.03

1200 Accounts Receivable

16.58

1200 Accounts Receivable


Total 8000 Interest Income
Total Other Income
Net Other Income
Net Income

9.57
0.00

91.11

0.00

853.61

0.00
71,714.49

853.61
74,996.19

Page 210 of 245

Eric Davis Project 7 Larry's Landscaping

Profit & Loss Detail


October through December 2019

10:14 PM
12/15/2019
Accrual Basis
Balance

Ordinary Income/Expense
Income
Retail Sales
8.94
109.94
132.29
192.44
224.06
233.00
293.66
322.88
383.03
392.48
Total Retail Sales

392.48

Service
1,935.00
1,965.00
2,690.00
3,440.00
4,040.00
5,140.00
6,080.00
6,640.00
6,720.00
Total Service

6,720.00

4100 Landscaping Services


4000 Design Services
1,250.00
2,500.00
3,250.00
6,450.00
7,000.00
8,250.00
8,800.00
9,650.00
13,400.00
13,510.00
Total 4000 Design Services

13,510.00

4110 Job Materials


Misc Materials
12.30
76.05
87.30
141.30
Total Misc Materials

141.30

Page 211 of 245

Balance
4111 Decks & Patios
202.50
45.00
Total 4111 Decks & Patios

45.00

4112 Fountains & Garden Lighting


650.00
1,137.95
1,437.95
1,937.95
2,712.95
3,496.45
3,781.45
3,956.45
4,341.45
4,841.45
4,986.95
5,802.90
6,338.40
6,803.40
6,878.40
Total 4112 Fountains & Garden Lighting

6,878.40

4113 Plants and Sod


167.25
767.25
1,097.25
1,485.25
1,818.25
2,108.25
2,162.25
2,372.25
2,582.25
2,714.25
3,434.25
3,524.25
3,764.25
4,239.25
4,371.25
4,841.20
5,096.20
5,488.20
5,341.95
5,361.45
Total 4113 Plants and Sod

5,361.45

4114 Sprinklers & Drip systems


633.00
1,134.00
2,371.50
2,345.96
3,193.96

Page 212 of 245

Balance
3,887.21
Total 4114 Sprinklers & Drip systems
Total 4110 Job Materials

3,887.21
16,313.36

4120 Labor
4121 Installation
200.00
665.00
1,505.00
1,605.00
2,165.00
2,200.00
2,350.00
2,390.00
2,430.00
3,550.00
3,650.00
3,750.00
3,900.00
4,125.00
4,230.00
4,546.00
4,786.00
5,266.00
5,566.00
5,706.00
5,866.00
6,221.00
7,901.00
9,821.00
10,031.00
10,131.00
10,166.00
10,621.00
10,831.00
10,981.00
11,181.00
11,865.00
11,905.00
11,945.00
12,225.00
12,325.00
12,425.00
13,735.00
13,770.00
13,895.00
14,120.00
14,270.00
15,670.00
15,986.00

Page 213 of 245

Balance
16,226.00
16,706.00
17,006.00
17,146.00
17,306.00
17,881.00
19,771.00
20,645.00
20,960.00
21,835.00
21,910.00
21,945.00
22,540.00
23,170.00
24,500.00
24,567.00
24,642.00
Total 4121 Installation

24,642.00

4122 Maintenance & Repairs


35.00
575.00
620.00
734.00
914.00
1,059.00
1,134.00
1,214.00
1,259.00
1,529.00
1,749.00
1,789.00
1,969.00
2,154.00
2,234.00
2,342.50
2,535.50
2,710.50
2,745.50
2,814.00
3,164.00
3,239.00
3,279.00
3,343.50
3,448.50
3,508.50
3,564.50
3,624.50
Total 4122 Maintenance & Repairs
Total 4120 Labor

3,624.50
28,266.50

Page 214 of 245

Balance
Total 4100 Landscaping Services

58,089.86

4300 Other Income


270.00
850.00
1,337.00
Total 4300 Other Income

1,337.00

4400 Markup Income


85.00
0.00
85.00
155.00
230.00
580.00
320.00
580.00
695.00
775.00
807.50
810.00
815.00
Total 4400 Markup Income
Total Income

815.00
67,354.34

Cost of Goods Sold


5000 Cost of Goods Sold
79.50
94.33
552.17
583.97
797.52
903.52
1,297.35
1,351.01
1,360.85
1,414.51
1,429.32
1,482.98
2,442.79
2,493.79
2,582.64
3,221.72
3,966.67
3,996.87
4,166.31
4,220.25
4,274.19

Total 5000 Cost of Goods Sold


Total COGS

4,274.19
4,274.19
63,080.15

Page 215 of 245

Balance

Total 6210 Fuel

0.00

6220 Maintenance & Repairs


27.25
152.25
179.75
204.50
233.00
254.50
Total 6220 Maintenance & Repairs
Total 6200 Automobile

254.50
254.50

6400 Bank Service Charges


7.50
25.50
33.00
40.50
58.50
66.00
73.50
98.50
Total 6400 Bank Service Charges

98.50

6561 Payroll Expenses


1,485.57
3,286.64
5,563.84
7,105.13
8,906.20
11,183.41
12,668.98
14,470.04
16,747.25
18,316.40
20,117.47
22,394.68
23,880.25
25,681.33
27,958.54
29,444.11
31,245.18
33,522.38
35,433.45

Page 216 of 245

Balance
37,820.65
39,306.22
41,107.30
43,384.51
44,870.08
46,671.15
48,948.35
Total 6561 Payroll Expenses

48,948.35

6600 Delivery Fee


15.00
-10.00
15.00
40.00
15.00
-10.00
15.00
-35.00
15.00
Total 6600 Delivery Fee

15.00

6700 Depreciation
575.00
Total 6700 Depreciation

575.00

6900 Insurance
6910 Disability
50.00
100.00
150.00
150.00
Total 6910 Disability

150.00

6920 Liability
285.00
570.00
855.00
855.00
Total 6920 Liability

855.00

6930 Worker's Comp


210.00
420.00
630.00
630.00
Total 6930 Worker's Comp

630.00

6900 Insurance - Other


100.00
200.00
300.00
Total 6900 Insurance - Other
Total 6900 Insurance

300.00
1,935.00

6999 Uncategorized Expenses


0.00

Page 217 of 245

Balance
0.00
Total 6999 Uncategorized Expenses

0.00

7000 Interest Expense


66.77
95.72
212.73
273.70
301.22
415.79
470.91
Total 7000 Interest Expense

470.91

7100 Job Expenses


7110 Job Materials
7111 Decks & Patio
450.00
0.00
-1,375.00
0.00
300.00
0.00
Total 7111 Decks & Patio

0.00

7112 Fountains & Garden Lighting


675.00
1,150.00
Total 7112 Fountains & Garden Lighting

1,150.00

7113 Plants & Sod


210.00
450.00
340.00
715.00
1,047.25
1,022.25
1,067.25
902.25
Total 7113 Plants & Sod
Total 7110 Job Materials

902.25
2,052.25

7130 Permits
45.00
0.00
125.00
0.00
Total 7130 Permits

0.00

7140 Subcontractors
375.00
1,800.00
950.00
375.00
1,525.00
375.00

Page 218 of 245

Balance
-425.00
375.00
Total 7140 Subcontractors
Total 7100 Job Expenses

375.00
2,427.25

7250 Mileage Reimbursement


0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total 7250 Mileage Reimbursement

0.00

7300 Office Supplies


250.00
Total 7300 Office Supplies

250.00

7320 Computer Supplies


127.00
Total 7320 Computer Supplies

127.00

7400 Professional Fees


7420 Legal
375.00
Total 7420 Legal

375.00

7430 Professional Design Fees


360.00
Total 7430 Professional Design Fees
Total 7400 Professional Fees

360.00
735.00

7500 Rent
800.00
1,600.00
2,400.00
3,200.00
Total 7500 Rent

3,200.00

7550 Repairs
7552 Computer Repairs
180.00
Total 7552 Computer Repairs

180.00

7553 Equipment Repairs


45.00
Total 7553 Equipment Repairs
Total 7550 Repairs

45.00
225.00

7700 Tools and Misc. Equipment


18.95
0.00
100.00
710.00

Page 219 of 245

Balance
735.00
Total 7700 Tools and Misc. Equipment

735.00

7750 Utilities
7751 Gas and Electric
140.47
286.92
424.42
Total 7751 Gas and Electric

424.42

7752 Water
29.85
57.90
81.17
Total 7752 Water

81.17

7753 Telephone
45.00
104.96
149.96
Total 7753 Telephone
Total 7750 Utilities
Total Expense
Net Ordinary Income

149.96
655.55
60,652.06
2,428.09

Other Income/Expense
Other Income
Misc Income
42.50
762.50
Total Misc Income

762.50

8000 Interest Income


20.16
28.93
33.93
38.93
43.93
48.93
64.96
81.54
91.11
Total 8000 Interest Income
Total Other Income
Net Other Income
Net Income

91.11
853.61
853.61
3,281.70

Page 220 of 245

Eric Davis Project 7 Larry's Land

Balance Sheet
As of December 31, 2019

10:20 PM
12/15/2019
Accrual Basis
Dec 31, 19

ASSETS
Current Assets
Checking/Savings
Cash Expenditures
Checking

225.23
93,930.98

Savings

5,987.50

Total Checking/Savings

100,143.71

Accounts Receivable
1200 Accounts Receivable
Total Accounts Receivable

33,884.10
33,884.10

Other Current Assets


Employee advances
Prepaid Insurance
1300 Inventory Asset
1400 Undeposited Funds
Total Other Current Assets
Total Current Assets

100.00
400.00
6,883.14
110.00
7,493.14
141,520.95

Fixed Assets
1500 Truck
1510 Original Purchase
1520 Accumulated Depreciation
Total 1500 Truck
Total Fixed Assets
TOTAL ASSETS

13,750.00
-2,300.00
11,450.00
11,450.00
152,970.95

LIABILITIES & EQUITY


Liabilities
Current Liabilities
Accounts Payable
2000 Accounts Payable
Total Accounts Payable

2,578.69
2,578.69

Credit Cards
QuickBooks Credit Card
QBCC Field Office

45.00

QBCC Home Office

25.00

Total QuickBooks Credit Card

70.00

2100 CalOil Card


Total Credit Cards

1,403.99
1,473.99

Other Current Liabilities


Payments on Account

-1,520.00

2102 Payroll Liabilities

8,481.57

2300 Sales Tax Payable

2,094.19

Total Other Current Liabilities

9,055.76

Total Current Liabilities

13,108.44

Long Term Liabilities


Bank of Anycity Loan

19,932.65

Page 221 of 245

Dec 31, 19
Equipment Loan

3,911.32

2400 Bank Loan

5,369.06

Total Long Term Liabilities

29,213.03

Total Liabilities

42,321.47

Equity
3000 Owner's Equity
3010 Owner's Draw
3020 Owner's Contributions
Total 3000 Owner's Equity

-5,000.00
1,000.00
-4,000.00

3100 Retained Earnings

-40,118.74

3200 Opening Bal Equity

151,970.07

Net Income
Total Equity
TOTAL LIABILITIES & EQUITY

2,798.15
110,649.48
152,970.95

Page 222 of 245

Eric Davis Project 7 Larry's Landscaping

Balance Sheet

10:25 PM
12/15/2019

As of December 31, 2019

Accrual Basis
Dec 31, 19 % of Column

ASSETS
Current Assets
Checking/Savings
Cash Expenditures

225.23

0.15%

93,930.98

61.4%

5,987.50

3.91%

###

65.47%

33,884.10

22.15%

33,884.10

22.15%

Employee advances

100.00

0.07%

Prepaid Insurance

400.00

0.26%

Checking
Savings
Total Checking/Savings
Accounts Receivable
1200 Accounts Receivable
Total Accounts Receivable
Other Current Assets

1300 Inventory Asset


1400 Undeposited Funds
Total Other Current Assets
Total Current Assets

6,883.14

4.5%

110.00

0.07%

7,493.14

4.9%

###

92.52%

13,750.00

8.99%

Fixed Assets
1500 Truck
1510 Original Purchase
1520 Accumulated Depreciation

-2,300.00

-1.5%

11,450.00

7.49%

11,450.00
###

7.49%
100.0%

2,578.69
2,578.69

1.69%
1.69%

QBCC Field Office

45.00

0.03%

QBCC Home Office

25.00

0.02%

Total QuickBooks Credit Card

70.00

0.05%

1,403.99

0.92%

1,473.99

0.96%

Total 1500 Truck


Total Fixed Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
2000 Accounts Payable
Total Accounts Payable
Credit Cards
QuickBooks Credit Card

2100 CalOil Card


Total Credit Cards
Other Current Liabilities
Payments on Account

-1,520.00

-0.99%

2102 Payroll Liabilities

8,481.57

5.55%

2300 Sales Tax Payable

2,094.19

1.37%

9,055.76

5.92%

13,108.44

8.57%

Total Other Current Liabilities


Total Current Liabilities
Long Term Liabilities

Page 223 of 245

Dec 31, 19 % of Column


Bank of Anycity Loan

19,932.65

13.03%

Equipment Loan

3,911.32

2.56%

2400 Bank Loan

5,369.06

3.51%

Total Long Term Liabilities

29,213.03

19.1%

42,321.47

27.67%

-5,000.00

-3.27%

Total Liabilities
Equity
3000 Owner's Equity
3010 Owner's Draw
3020 Owner's Contributions
Total 3000 Owner's Equity
3100 Retained Earnings
3200 Opening Bal Equity
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY

1,000.00

0.65%

-4,000.00

-2.62%

-40,118.74

-26.23%

###

99.35%

2,798.15

1.83%

###
###

72.33%
100.0%

Page 224 of 245

Eric Davis Project 7 Larry's Landscaping

General Ledger
As of December 31, 2019
Type

Date

Num Adj

Name

Barter Account
Payment

###

DJ's Computers

Bill Pmt -Check

### 1

Computer Services by DJ

Bill Pmt -Check

###

Middlefield Nursery

Bill Pmt -Check

###

Patio & Desk Designs

Bill Pmt -Check

###

Sena Lumber & Building Materials

Bill Pmt -Check

###

Smallson & Associates

Bill Pmt -Check

###

Conner Garden Supplies

Bill Pmt -Check

###

Mike Scopellite

Deposit

###

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Deposit

###

Deposit

###

Check

### 1464

Deposit

###

Check

### 1465

Computer Services by DJ

Check

### 1466

Mike Scopellite

Deposit

###

Check

### 1467

Sowers Office Equipment

Check

### 1468

Nye Properties

Deposit

###

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Invoice

### 131

Ecker Design

Invoice

### 132

DJ's Computers

Payment

###

DJ's Computers

Payment

###

Adam's Candy Shop

Payment

###

Julie's Doll House

Invoice

### 142

Loomis, Anne

Total Barter Account


Cash Expenditures
Total Cash Expenditures
Checking

Computer Services by DJ

Total Checking
Savings
Total Savings
1200 Accounts Receivable

Page 225 of 245

Type

Date

Num Adj

Name

Payment

### 321

Rummens, Susie:721 Fern Lane

Payment

### 823

Heldt, Bob

Invoice

### 143

Russell Chiropractic

Invoice

### 144

Price, Gwen

Payment

### 1281

Balak, Mike:330 Main St

General Journal

### A109

Sales Receipt

### 21

Heldt, Bob

Deposit

### 6322

-MULTIPLE-

Payment

###

Adam's Candy Shop

Payment

###

Julie's Doll House

Sales Receipt

### 21

Heldt, Bob

Payment

### 321

Rummens, Susie

Payment

### 823

Heldt, Bob

Sales Receipt

### 22

Stinson, Tracy

Sales Receipt

### 23

Perry, Dave

Payment

### 1281

Balak, Mike

Deposit

###

-MULTIPLE-

General Journal

### A108

Bill

### 12/03

Cal Telephone

Bill Pmt -Check

###

Middlefield Nursery

Bill Pmt -Check

###

Patio & Desk Designs

Bill Pmt -Check

###

Sena Lumber & Building Materials

Bill Pmt -Check

###

Smallson & Associates

Bill Pmt -Check

###

Conner Garden Supplies

Bill Pmt -Check

###

Mike Scopellite

Bill Pmt -Check

### 1

Computer Services by DJ

Bill

### 16

Great Statewide Bank

Total 1200 Accounts Receivable


Employee advances
Total Employee advances
Prepaid Insurance

Total Prepaid Insurance


1300 Inventory Asset
Total 1300 Inventory Asset
1400 Undeposited Funds

Total 1400 Undeposited Funds


1500 Truck
1510 Original Purchase
Total 1510 Original Purchase
1520 Accumulated Depreciation

Total 1520 Accumulated Depreciation


Total 1500 Truck
2000 Accounts Payable

Total 2000 Accounts Payable


QuickBooks Credit Card
QBCC Field Office
Total QBCC Field Office
QBCC Home Office
Total QBCC Home Office

Page 226 of 245

Type

Date

Num Adj

Name

Total QuickBooks Credit Card


2100 CalOil Card
Total 2100 CalOil Card
Payments on Account
Total Payments on Account
2102 Payroll Liabilities
Paycheck

###

Duncan Fisher

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Shane B. Hamby

Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Shane B. Hamby

Paycheck

###

Duncan Fisher

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Shane B. Hamby

Paycheck

###

Duncan Fisher

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Shane B. Hamby

Invoice

### 131

State Board of Equalization

Invoice

### 132

State Board of Equalization

Sales Receipt

### 21

State Board of Equalization

Invoice

### 142

State Board of Equalization

Sales Receipt

### 22

State Board of Equalization

Invoice

### 143

State Board of Equalization

Invoice

### 144

State Board of Equalization

Sales Receipt

### 23

State Board of Equalization

Bill

### 16

Great Statewide Bank

Total 2102 Payroll Liabilities


2300 Sales Tax Payable

Total 2300 Sales Tax Payable


Bank of Anycity Loan
Total Bank of Anycity Loan
Equipment Loan
Total Equipment Loan
2400 Bank Loan
Total 2400 Bank Loan
3000 Owner's Equity
3010 Owner's Draw
Total 3010 Owner's Draw

Page 227 of 245

Type

Date

Num Adj

Name

3020 Owner's Contributions


Deposit

### 1558

Larry Wadford

Sales Receipt

### 22

Stinson, Tracy

Invoice

### 144

Price, Gwen

Invoice

### 132

DJ's Computers

Sales Receipt

### 21

Heldt, Bob

Sales Receipt

### 23

Perry, Dave

Invoice

### 131

Ecker Design

Invoice

### 143

Russell Chiropractic

Invoice

### 131

Ecker Design

Invoice

### 142

Loomis, Anne

Deposit

###

Gussman's Nursery

Deposit

### 2200

Conner Garden Supplies

Deposit

###

-MULTIPLE-

Total 3020 Owner's Contributions


Total 3000 Owner's Equity
3100 Retained Earnings
Total 3100 Retained Earnings
3200 Opening Bal Equity
Total 3200 Opening Bal Equity
Retail Sales
Total Retail Sales
Service
Total Service
4100 Landscaping Services
4000 Design Services
Total 4000 Design Services
4110 Job Materials
Misc Materials
Total Misc Materials
4111 Decks & Patios
Total 4111 Decks & Patios
4112 Fountains & Garden Lighting
Total 4112 Fountains & Garden Lighting
4113 Plants and Sod
Total 4113 Plants and Sod
4114 Sprinklers & Drip systems
Total 4114 Sprinklers & Drip systems
Total 4110 Job Materials
4120 Labor
4121 Installation

Total 4121 Installation


4122 Maintenance & Repairs

Total 4122 Maintenance & Repairs


Total 4120 Labor
Total 4100 Landscaping Services
4300 Other Income

Total 4300 Other Income

Page 228 of 245

Type

Date

Num Adj

Name

4400 Markup Income


Total 4400 Markup Income
5000 Cost of Goods Sold
Sales Receipt

### 21

Heldt, Bob

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

Paycheck

###

Duncan Fisher

Paycheck

###

Jenny Miller

Paycheck

###

Shane B. Hamby

General Journal

### A108

General Journal

### A109

Bill

### 16

Total 5000 Cost of Goods Sold


6200 Automobile
Insurance
Total Insurance
6210 Fuel
Total 6210 Fuel
6220 Maintenance & Repairs
Total 6220 Maintenance & Repairs
Total 6200 Automobile
6400 Bank Service Charges
Total 6400 Bank Service Charges
6561 Payroll Expenses

Total 6561 Payroll Expenses


6600 Delivery Fee
Total 6600 Delivery Fee
6700 Depreciation
Total 6700 Depreciation
6900 Insurance
6910 Disability
Total 6910 Disability
6920 Liability
Total 6920 Liability
6930 Worker's Comp
Total 6930 Worker's Comp
6900 Insurance - Other
Total 6900 Insurance - Other
Total 6900 Insurance
7000 Interest Expense
Great Statewide Bank

Total 7000 Interest Expense


7100 Job Expenses
7110 Job Materials

Page 229 of 245

Type

Date

Num Adj

Name

7112 Fountains & Garden Lighting


Total 7112 Fountains & Garden Lighting
7113 Plants & Sod
Total 7113 Plants & Sod
Total 7110 Job Materials
7140 Subcontractors
Total 7140 Subcontractors
Total 7100 Job Expenses
7250 Mileage Reimbursement
Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Paycheck

###

Jenny Miller

Check

### 1467

Sowers Office Equipment

Check

### 1465

Computer Services by DJ

Check

### 1466

Mike Scopellite

Check

### 1468

Nye Properties

Check

### 1464

Computer Services by DJ

Bill

### 12/03

Cal Telephone

Total 7250 Mileage Reimbursement


7300 Office Supplies
Total 7300 Office Supplies
7320 Computer Supplies
Total 7320 Computer Supplies
7400 Professional Fees
7420 Legal
Total 7420 Legal
7430 Professional Design Fees
Total 7430 Professional Design Fees
Total 7400 Professional Fees
7500 Rent
Total 7500 Rent
7550 Repairs
7552 Computer Repairs
Total 7552 Computer Repairs
7553 Equipment Repairs
Total 7553 Equipment Repairs
Total 7550 Repairs
7700 Tools and Misc. Equipment
Total 7700 Tools and Misc. Equipment
7750 Utilities
7751 Gas and Electric
Total 7751 Gas and Electric
7752 Water
Total 7752 Water
7753 Telephone
Total 7753 Telephone
Total 7750 Utilities
Misc Income

Page 230 of 245

Type

Date

Num Adj

Name

Total Misc Income


8000 Interest Income
Total 8000 Interest Income
TOTAL

Page 231 of 245

Eric Davis Project 7 Larry's Landscaping

General Ledger
As of December 31, 2019
Memo

Split

Debit

Barter Account
See Bill #20001

1200 Accounts Receivable

Acct. 1JK90

2000 Accounts Payable

110.00

Total Barter Account

110.00

Cash Expenditures
Total Cash Expenditures
Checking
09876

2000 Accounts Payable

DE-0918

2000 Accounts Payable

Sena Lumber & Building Materials

2000 Accounts Payable

2907

2000 Accounts Payable

R 594

2000 Accounts Payable

1099-12385

2000 Accounts Payable

Deposit

-SPLIT-

4,035.00

-SPLIT-SPLIT-SPLIT-SPLIT-SPLIT-SPLIT-SPLIT-SPLITDeposit

3020 Owner's Contributions

Deposit

4300 Other Income

1,000.00
270.00

7552 Computer Repairs


Deposit

4300 Other Income

580.00

7320 Computer Supplies


7430 Professional Design Fees
Deposit

-SPLIT-

487.00

7300 Office Supplies


7500 Rent
Deposit

-SPLIT-

2,252.56

-SPLIT-SPLIT-SPLITTotal Checking

8,624.56

Savings
Total Savings
1200 Accounts Receivable
-SPLIT-

123.00

Barter - Bill #20001

-SPLIT-

110.00

See Bill #20001

Barter Account
1400 Undeposited Funds
1400 Undeposited Funds
-SPLIT-

60.00

Page 232 of 245

Memo

Split

Debit

1400 Undeposited Funds


1400 Undeposited Funds
-SPLIT-

75.00

-SPLIT-

80.00

1400 Undeposited Funds


Total 1200 Accounts Receivable

448.00

Employee advances
Total Employee advances
Prepaid Insurance
Recording Insurance Expense

6900 Insurance

Total Prepaid Insurance

0.00

1300 Inventory Asset


Fountain pump

1400 Undeposited Funds

Total 1300 Inventory Asset

0.00

1400 Undeposited Funds


Deposit

Checking
1200 Accounts Receivable

40.00

1200 Accounts Receivable

70.00

-SPLIT-

135.00

1200 Accounts Receivable

1,825.92

-SPLIT-SPLIT1200 Accounts Receivable


Deposit

80.81

1200 Accounts Receivable

10.06
20.77
180.00

Checking

Total 1400 Undeposited Funds

2,362.56

1500 Truck
1510 Original Purchase
Total 1510 Original Purchase
1520 Accumulated Depreciation
Recording 2019 Depreciation

6700 Depreciation

Total 1520 Accumulated Depreciation

0.00

Total 1500 Truck

0.00

2000 Accounts Payable


Monthly Service

7753 Telephone

09876

Checking

240.00

DE-0918

Checking

1,275.00

Checking

1,725.00

Sena Lumber & Building Materials


2907

Checking

375.00

R 594

Checking

2,835.00

1099-12385

Checking

800.00

Acct. 1JK90

Barter Account

110.00

-SPLITTotal 2000 Accounts Payable

7,360.00

QuickBooks Credit Card


QBCC Field Office
Total QBCC Field Office
QBCC Home Office
Total QBCC Home Office

Page 233 of 245

Memo

Split

Debit

Total QuickBooks Credit Card


2100 CalOil Card
Total 2100 CalOil Card
Payments on Account
Total Payments on Account
2102 Payroll Liabilities
Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking

0.00

Checking
Checking
Total 2102 Payroll Liabilities

0.00
0.00

2300 Sales Tax Payable


Sales Tax - San Domingo County Ta 1200 Accounts Receivable

0.00

CA sales tax, San Tomas County

0.00

1200 Accounts Receivable

Sales Tax - San Domingo County Ta 1400 Undeposited Funds


Sales Tax - San Domingo County Ta 1200 Accounts Receivable
CA sales tax, San Tomas County

0.00

1400 Undeposited Funds

Sales Tax - San Domingo County Ta 1200 Accounts Receivable

0.00

Sales Tax - San Domingo County Ta 1200 Accounts Receivable

0.00

CA sales tax, San Tomas County

1400 Undeposited Funds

Total 2300 Sales Tax Payable

0.00

Bank of Anycity Loan


Total Bank of Anycity Loan
Equipment Loan
Total Equipment Loan
2400 Bank Loan
2000 Accounts Payable
Total 2400 Bank Loan

644.00
644.00

3000 Owner's Equity


3010 Owner's Draw
Total 3010 Owner's Draw

Page 234 of 245

Memo

Split

Debit

3020 Owner's Contributions


Owner Investment

Checking

Total 3020 Owner's Contributions

0.00

Total 3000 Owner's Equity

0.00

3100 Retained Earnings


Total 3100 Retained Earnings
3200 Opening Bal Equity
Total 3200 Opening Bal Equity
Retail Sales
Lawn & Garden Fertilizer 20-14-7

1400 Undeposited Funds

Total Retail Sales

0.00

Service
Tree Removal Service

1200 Accounts Receivable

Total Service

0.00

4100 Landscaping Services


4000 Design Services
Custom Landscape Design

1200 Accounts Receivable

Total 4000 Design Services

0.00

4110 Job Materials


Misc Materials
Total Misc Materials
4111 Decks & Patios
Total 4111 Decks & Patios
4112 Fountains & Garden Lighting
Fountain pump

1400 Undeposited Funds

Total 4112 Fountains & Garden Lighting

0.00

4113 Plants and Sod


Garden rocks

1400 Undeposited Funds

Total 4113 Plants and Sod

0.00

4114 Sprinklers & Drip systems


Total 4114 Sprinklers & Drip systems
Total 4110 Job Materials

0.00

4120 Labor
4121 Installation
Weekly gardening services

1200 Accounts Receivable

Weekly gardening services

1200 Accounts Receivable

Total 4121 Installation

0.00

4122 Maintenance & Repairs


Pest control services

1200 Accounts Receivable

Pest control services

1200 Accounts Receivable

Total 4122 Maintenance & Repairs

0.00

Total 4120 Labor

0.00

Total 4100 Landscaping Services

0.00

4300 Other Income

Total 4300 Other Income

Storage Rental Revenue

Checking

Storage Rental Revenue

Checking

-MULTIPLE-

Checking
0.00

Page 235 of 245

Memo

Split

Debit

4400 Markup Income


Total 4400 Markup Income
5000 Cost of Goods Sold
Fountain pump

1400 Undeposited Funds

53.94

Total 5000 Cost of Goods Sold

53.94

6200 Automobile
Insurance
Total Insurance
6210 Fuel
Total 6210 Fuel
6220 Maintenance & Repairs
Total 6220 Maintenance & Repairs
Total 6200 Automobile
6400 Bank Service Charges
Total 6400 Bank Service Charges
6561 Payroll Expenses
Checking

1,485.57

Checking

1,801.07

Checking

2,277.20

Checking

1,911.07

Checking

2,387.20

Checking

1,485.57

Checking

1,801.08

Checking

2,277.21

Checking

1,485.57

Checking

1,801.07

Checking

2,277.20

Total 6561 Payroll Expenses

###

6600 Delivery Fee


Total 6600 Delivery Fee
6700 Depreciation
Recording 2019 Depreciation

1520 Accumulated Depreciation

Total 6700 Depreciation

575.00
575.00

6900 Insurance
6910 Disability
Total 6910 Disability
6920 Liability
Total 6920 Liability
6930 Worker's Comp
Total 6930 Worker's Comp
6900 Insurance - Other
Recording Insurance Expense

Prepaid Insurance

Total 6900 Insurance - Other

100.00
100.00

Total 6900 Insurance

100.00

7000 Interest Expense


2000 Accounts Payable
Total 7000 Interest Expense

55.12
55.12

7100 Job Expenses


7110 Job Materials

Page 236 of 245

Memo

Split

Debit

7112 Fountains & Garden Lighting


Total 7112 Fountains & Garden Lighting
7113 Plants & Sod
Total 7113 Plants & Sod
Total 7110 Job Materials
7140 Subcontractors
Total 7140 Subcontractors
Total 7100 Job Expenses
7250 Mileage Reimbursement
Checking

0.00

Checking

0.00

Checking

0.00

Checking

0.00

Total 7250 Mileage Reimbursement

0.00

7300 Office Supplies


Checking
Total 7300 Office Supplies

250.00
250.00

7320 Computer Supplies


Checking
Total 7320 Computer Supplies

127.00
127.00

7400 Professional Fees


7420 Legal
Total 7420 Legal
7430 Professional Design Fees
Checking
Total 7430 Professional Design Fees

360.00
360.00

Total 7400 Professional Fees


7500 Rent

360.00
Checking

Total 7500 Rent

800.00
800.00

7550 Repairs
7552 Computer Repairs
Checking
Total 7552 Computer Repairs

180.00
180.00

7553 Equipment Repairs


Total 7553 Equipment Repairs
Total 7550 Repairs

180.00

7700 Tools and Misc. Equipment


Total 7700 Tools and Misc. Equipment
7750 Utilities
7751 Gas and Electric
Total 7751 Gas and Electric
7752 Water
Total 7752 Water
7753 Telephone
(415)555-4567
Total 7753 Telephone
Total 7750 Utilities

2000 Accounts Payable

45.00
45.00
45.00

Misc Income

Page 237 of 245

Memo

Split

Debit

Total Misc Income


8000 Interest Income
Total 8000 Interest Income
TOTAL

###

Page 238 of 245

Eric Davis Project 7 Larry's Landscaping

General Ledger

10:29 PM
12/15/2019

As of December 31, 2019

Accrual Basis
Credit

Barter Account

Balance
0.00
110.00

110.00
Total Barter Account

110.00

Cash Expenditures

0.00
0.00
225.23

Total Cash Expenditures

225.23

Checking

109,225.58
240.00

108,985.58

1,275.00

107,710.58

1,725.00

105,985.58

375.00

105,610.58

2,835.00

102,775.58

800.00

101,975.58
106,010.58

1,110.02

104,900.56

1,200.17

103,700.39

1,606.87

102,093.52

1,232.06

100,861.46

1,636.44

99,225.02

1,154.75

98,070.27

1,275.02

96,795.25

1,664.10

95,131.15
96,131.15
96,401.15

180.00

96,221.15
96,801.15

127.00

96,674.15

360.00

96,314.15
96,801.15

250.00

96,551.15

800.00

95,751.15
98,003.71

Total Checking

1,154.75

96,848.96

1,275.03

95,573.93

1,642.95

93,930.98

###

93,930.98

Savings

5,987.50

Total Savings

5,987.50

1200 Accounts Receivable

35,797.02
35,920.02
36,030.02
110.00

35,920.02

40.00

35,880.02

70.00

35,810.02
35,870.02

Page 239 of 245

Credit

Balance

135.00

35,735.02

1,825.92

33,909.10
33,984.10
34,064.10

Total 1200 Accounts Receivable

180.00

33,884.10

2,360.92

33,884.10

Employee advances

100.00

Total Employee advances

100.00

Prepaid Insurance

500.00
100.00

Total Prepaid Insurance

100.00

1300 Inventory Asset


Total 1300 Inventory Asset

400.00
400.00
6,937.08

53.94

6,883.14

53.94

6,883.14

1400 Undeposited Funds

4,035.00
4,035.00

0.00
40.00
110.00
190.81
325.81
2,151.73
2,161.79
2,182.56
2,362.56

2,252.56
Total 1400 Undeposited Funds

6,287.56

1500 Truck

110.00
110.00
12,025.00

1510 Original Purchase

13,750.00

Total 1510 Original Purchase

13,750.00

1520 Accumulated Depreciation

-1,725.00

Total 1520 Accumulated Depreciation


Total 1500 Truck

575.00

-2,300.00

575.00

-2,300.00

575.00

11,450.00

2000 Accounts Payable

-9,194.57
45.00

-9,239.57
-8,999.57
-7,724.57
-5,999.57
-5,624.57
-2,789.57
-1,989.57
-1,879.57

Total 2000 Accounts Payable


QuickBooks Credit Card

699.12

-2,578.69

744.12

-2,578.69
-70.00

QBCC Field Office

-45.00

Total QBCC Field Office

-45.00

QBCC Home Office

-25.00

Total QBCC Home Office

-25.00

Page 240 of 245

Credit
Total QuickBooks Credit Card

Balance
-70.00

2100 CalOil Card

-1,403.99

Total 2100 CalOil Card

-1,403.99

Payments on Account

1,520.00

Total Payments on Account

1,520.00

2102 Payroll Liabilities

-2,443.92
375.55

-2,819.47
-2,819.47

600.90

-3,420.37
-3,420.37

670.33

-4,090.70
-4,090.70

679.01

-4,769.71
-4,769.71

750.76

-5,520.47
-5,520.47

330.82

-5,851.29
-5,851.29

526.06

-6,377.35
-6,377.35

613.11

-6,990.46
-6,990.46

330.82

-7,321.28
-7,321.28

526.04

-7,847.32
-7,847.32

634.25

-8,481.57
-8,481.57

Total 2102 Payroll Liabilities

6,037.65

2300 Sales Tax Payable

-8,481.57
-2,086.50
-2,086.50
-2,086.50

5.81

-2,092.31
-2,092.31

0.61

-2,092.92
-2,092.92
-2,092.92

Total 2300 Sales Tax Payable

1.27

-2,094.19

7.69

-2,094.19

Bank of Anycity Loan

-19,932.65

Total Bank of Anycity Loan

-19,932.65

Equipment Loan

-3,911.32

Total Equipment Loan

-3,911.32

2400 Bank Loan

-6,013.06
-5,369.06

Total 2400 Bank Loan


3000 Owner's Equity

0.00

-5,369.06
5,000.00

3010 Owner's Draw

5,000.00

Total 3010 Owner's Draw

5,000.00

Page 241 of 245

Credit
3020 Owner's Contributions
Total 3020 Owner's Contributions
Total 3000 Owner's Equity

Balance
0.00

1,000.00

-1,000.00

1,000.00

-1,000.00

1,000.00

4,000.00

3100 Retained Earnings

40,118.74

Total 3100 Retained Earnings

40,118.74

3200 Opening Bal Equity

-151,970.07

Total 3200 Opening Bal Equity

-151,970.07

Retail Sales

-383.03
9.45

Total Retail Sales

9.45

Service

-392.48
-392.48
-6,640.00

Total Service

80.00

-6,720.00

80.00

-6,720.00

4100 Landscaping Services

-57,627.36

4000 Design Services


Total 4000 Design Services

-13,400.00
110.00

-13,510.00

110.00

-13,510.00

4110 Job Materials

-16,218.86

Misc Materials

-141.30

Total Misc Materials

-141.30

4111 Decks & Patios

-45.00

Total 4111 Decks & Patios

-45.00

4112 Fountains & Garden Lighting


Total 4112 Fountains & Garden Lighting

-6,803.40
75.00

-6,878.40

75.00

-6,878.40

4113 Plants and Sod


Total 4113 Plants and Sod

-5,341.95
19.50

-5,361.45

19.50

-5,361.45

4114 Sprinklers & Drip systems

-3,887.21

Total 4114 Sprinklers & Drip systems


Total 4110 Job Materials

-3,887.21
94.50

4120 Labor

-28,008.50

4121 Installation

Total 4121 Installation

-24,500.00
67.00

-24,567.00

75.00

-24,642.00

142.00

-24,642.00

4122 Maintenance & Repairs

Total 4122 Maintenance & Repairs


Total 4120 Labor
Total 4100 Landscaping Services

-3,508.50
56.00

-3,564.50

60.00

-3,624.50

116.00

-3,624.50

258.00

-28,266.50

462.50

-58,089.86

4300 Other Income

Total 4300 Other Income

-16,313.36

0.00
270.00

-270.00

580.00

-850.00

487.00

-1,337.00

1,337.00

-1,337.00

Page 242 of 245

Credit

Balance

4400 Markup Income

-815.00

Total 4400 Markup Income

-815.00

5000 Cost of Goods Sold

4,220.25
4,274.19

Total 5000 Cost of Goods Sold

0.00

6200 Automobile

4,274.19
738.05

Insurance

427.62

Total Insurance

427.62

6210 Fuel

55.93

Total 6210 Fuel

55.93

6220 Maintenance & Repairs

254.50

Total 6220 Maintenance & Repairs

254.50

Total 6200 Automobile

738.05

6400 Bank Service Charges

98.50

Total 6400 Bank Service Charges

98.50

6561 Payroll Expenses

27,958.54
29,444.11
31,245.18
33,522.38
35,433.45
37,820.65
39,306.22
41,107.30
43,384.51
44,870.08
46,671.15
48,948.35

Total 6561 Payroll Expenses

0.00

48,948.35

6600 Delivery Fee

15.00

Total 6600 Delivery Fee

15.00

6700 Depreciation

0.00
575.00

Total 6700 Depreciation

0.00

6900 Insurance

575.00
1,835.00

6910 Disability

150.00

Total 6910 Disability

150.00

6920 Liability

855.00

Total 6920 Liability

855.00

6930 Worker's Comp

630.00

Total 6930 Worker's Comp

630.00

6900 Insurance - Other

200.00
300.00

Total 6900 Insurance - Other


Total 6900 Insurance

0.00

300.00

0.00

1,935.00

7000 Interest Expense

415.79
470.91

Total 7000 Interest Expense


7100 Job Expenses
7110 Job Materials

0.00

470.91
2,427.25
2,052.25

Page 243 of 245

Credit

Balance

7112 Fountains & Garden Lighting

1,150.00

Total 7112 Fountains & Garden Lighting

1,150.00

7113 Plants & Sod

902.25

Total 7113 Plants & Sod

902.25

Total 7110 Job Materials

2,052.25

7140 Subcontractors

375.00

Total 7140 Subcontractors

375.00

Total 7100 Job Expenses

2,427.25

7250 Mileage Reimbursement

0.00
0.00
0.00
0.00
0.00

Total 7250 Mileage Reimbursement

0.00

7300 Office Supplies

0.00
0.00
250.00

Total 7300 Office Supplies

0.00

7320 Computer Supplies

250.00
0.00
127.00

Total 7320 Computer Supplies

0.00

7400 Professional Fees

127.00
375.00

7420 Legal

375.00

Total 7420 Legal

375.00

7430 Professional Design Fees

0.00
360.00

Total 7430 Professional Design Fees

0.00

360.00

Total 7400 Professional Fees


7500 Rent

0.00

735.00
2,400.00

Total 7500 Rent

0.00

3,200.00
7550 Repairs

3,200.00
45.00

7552 Computer Repairs

0.00
180.00

Total 7552 Computer Repairs

0.00

180.00

7553 Equipment Repairs

45.00

Total 7553 Equipment Repairs

45.00

Total 7550 Repairs

0.00

225.00

7700 Tools and Misc. Equipment

735.00

Total 7700 Tools and Misc. Equipment

735.00

7750 Utilities

610.55

7751 Gas and Electric

424.42

Total 7751 Gas and Electric

424.42

7752 Water

81.17

Total 7752 Water

81.17

7753 Telephone

104.96
149.96

Total 7753 Telephone


Total 7750 Utilities
Misc Income

0.00

149.96

0.00

655.55
-762.50

Page 244 of 245

Credit
Total Misc Income

-762.50

8000 Interest Income


Total 8000 Interest Income
TOTAL

Balance
-91.11

###

-91.11
0.00

Page 245 of 245