Einnor Lyka Marie Anonuevo 1ISA

Trial Balance
End of May 2019

Account Debit Credit

1000 - Checking $1,773,217.71
1002 - Savings $545,200.00
1003 - Input Tax $17,400.00
1004 - Payroll $24,388.60
1006 - Petty Cash $500.00
1008 - Cash on Hand $610,200.71
1010 - Cybersource Account $12,199.13
1050 - First Community Bank VISA $816.68
1090 - Undeposited Funds $808,195.03
1100 - Accounts Receivable $2,446,935.57
1200 - Inventory Asset $12,891,995.43
1210 - Inventory In Transit $2,546.85
1220 - Inventory Returned Not Credited $5,098.35
1300 - Prepaid Expenses $22,833.34
1360 - Office Supplies $5,000.00
1400 - IT Equipment $7,449.00
1410 - Furniture & Fixtures $380,611.98
1420 - Machinery & Equipment $13,934.00
1430 - Musical Instrument $100,000.00
1510 - Acc. Dep-Furniture & Fixtures $20,996.66
1511 - Acc. Dep - IT Equipment $126,206.71
1520 - Acc. Dep-Machinery & Equipment $1,238.40
1530 - Acc Dep Musical Instrument $25,000.00
1560 - Acc. Dep-Building $302,397.86
1900 - Deposits $33,600.00
2000 - Accounts Payable $1,614,901.74
2001 - Accounts Payable 2 $175,045.85
2003 - Output Tax $31,200.00
2005 - Accrued Expenses $3,600.00
2015 - Inventory Received Not Billed $3,873,122.94
2018 - Gift Certificates $291.02
2040 - Payroll Liabilities $14,234.24
2045 - Customer Deposits $11,970.00
2050 - Sales Taxes Payable $148,274.45
2080 - Retirement Contribution Payable $6,241.28
3002 - Owner's Capital $689,375.00
3030 - Retained Earnings $577,781.26
3200 - Opening Balance $4,478,255.38
4000 - Sales
4000 - Sales $5,765,503.04
4002 - Sales - Merchandise $5,059,204.10
4004 - Sales - Service $91,516.70
4008 - Sales - Warranty $39,500.00
Total - 4000 - Sales $0.00 $10,955,723.84
5000 - Cost of Goods Sold $3,924,411.71
5001 - Purchases
5002 - Merchandise $7,875.00
5004 - Service $13,875.00
Total - 5001 - Purchases $21,750.00 $0.00
5010 - Drop Ship COGS $219,500.00
5080 - Inventory Write Offs $256.00
5090 - Inventory Variance $1,684.05
5092 - Purchase Price Variance $1,319.10
5093 - Build Price Variance $243.34
5094 - Build Quantity Variance $54.38
5096 - Bill Price Variance $23.46
 Account Debit Credit
5200 - Vendor Rebates $15.00
6010 - Advertising $16,461.15
6017 - Duty Expense $640.27
6018 - Freight Expense $240.50
6020 - Automobile Expense
6020 - Automobile Expense $245.00
6022 - Gas & Oil $1,408.00
Total - 6020 - Automobile Expense $1,653.00 $0.00
6060 - Depreciation Expense $249,751.61
6090 - Freight & Delivery $6,490.00
6100 - Insurance Expense
6100 - Insurance Expense $6,854.16
Total - 6100 - Insurance Expense $6,854.16 $0.00
6120 - Meals & Entertainment $1,135.00
6130 - Miscellaneous Expense $51,420.85
6150 - Office Expense $35,781.00
6160 - Outside Services $12,000.00
6170 - Postage & Delivery $2,491.33
6180 - Professional Fees
6180 - Professional Fees $65,880.00
Total - 6180 - Professional Fees $65,880.00 $0.00
6200 - Rent Expense $5,000.00
6220 - Repairs & Maintenance $1,393.00
6230 - Supplies Expense $508.00
6260 - Telephone Expense
6262 - Regular Service $29.68
Total - 6260 - Telephone Expense $0.00 $29.68
6350 - Software Expense $2,000.00
6400 - Salaries & Wages Expense $3,066.90
8030 - Shipping Income $11,920.95
8045 - Realized Gain/Loss $346.21
8055 - Sales Discounts $22,155.00
9999 - Ask My Accountant $120,000.00
Total $23,772,227.33 $23,772,227.33