cash ( 100,000.

00)
capital ( 100,000.00)

inventory ( 150,000.00)
accounts payable ( 150,000.00)

supplies expense ( 2,000.00)

cash ( 2,000.00)

accounts receivable ( 20,000.00)

sales ( 20,000.00)

cash ( 50,000.00)
sales ( 50,000.00)
 debit credit debit credit
accounts payable ( 150,000.00)
accounts payable total ( -  ) ( 150,000.00) ( -  ) ( 150,000.00)
accounts receivable ( 20,000.00)
accounts receivable total ( 20,000.00) ( -  ) ( 20,000.00) ( -  )
capital ( 100,000.00)
capital total ( -  ) ( 100,000.00) ( -  ) ( 100,000.00)
cash ( 100,000.00)
cash ( 2,000.00)
cash ( 50,000.00)
cash total ( 150,000.00) ( 2,000.00) ( 150,000.00) ( 2,000.00)
inventory ( 150,000.00)
inventory total ( 150,000.00) ( -  ) ( 150,000.00) ( -  )
sales ( 20,000.00)
sales ( 50,000.00)
sales total ( -  ) ( 70,000.00) ( -  ) ( 70,000.00)
supplies expense ( 2,000.00)
supplies expense total ( 2,000.00) ( -  ) ( 2,000.00) ( -  )
 debit credit
cash total IF(ISNA(VLOOKUP(A2,sorted!$A$2:$E$18,4,FALSE)),0,VLOOKUP('trial balance'!A2,sorted!$A$2:$E$18,4,FALSE))-VLOOKUP(A2,sorted!$A$2:$E$18,5,FALSE)
accounts receivable total ( 20,000.00)
inventory total ( 150,000.00)
accounts payable total ( 150,000.00)
capital total ( 100,000.00)
sales total ( 70,000.00)
supplies expense total ( 2,000.00)
( 172,000.00) ( 320,000.00)