TERESITA BUENAFLOR COMPANY WORKSHEET 28-Feb-12
TRIAL BALANCE
ACCOUNTS
DR
ADJUSTMENT
CR
DR
ADJUSTED TRIAL BALANCE
CR
DR
CASH
221,180.00
221,180.00
ACCOUNTS RECEIVABLE
428,000.00
428,000.00
MERCHANDISE INVENTORY
413,000.00
413,000.00
CR
INCOME STATEMENT DR
CR
BALANCE SHEET DR 428,000.00
413,000.00
397,000.00
SUPPLIES
72,000.00
58,000.00
14,000.00
PREPAID INSURANCE
48,000.00
46,000.00
46,000.00
LAND
460,000.00
460,000.00
460,000.00
BUILDING
1,750,000.00
ACCUMULATED DEPRECIATION-BUILDING EQUIPMENT
2,000.00
14,000.00
1,750,000.00 350,000.00
9,000.00
2,310,000.00
1,750,000.00 359,000.00
359,000.00
2,310,000.00
2,310,000.00
ACCUMULATED DEPRECIATION-EQUIPMENT
630,000.00
ACCOUNTS PAYABLE
517,000.00
517,000.00
517,000.00
MORTGAGE PAYABLE
2,600,000.00
2,600,000.00
2,600,000.00
BUENAFLOR CAPITAL BUENAFLOR WI WITHDRAWAL
12,000.00
CR
221,180.00
642,000.00
1,569,000.00
400,000.00
SALES RETURN & ALLOWANCES
141,000.00
SALES DISCOUNT
11,840.00
PURCHASES
668,000.00
SALES
1,569,000.00 400,000.00 1,332,000.00 141,000.00
11,840.00
11,840.00
668,000.00
668,000.00
25,000.00
25,000.00
PURCHASES DISCOUNT
7,020.00
7,020.00
13,000.00
51,000.00
1,332,000.00 141,000.00
PURCHASES RETURN & ALLOWANCES
1,569,000.00
400,000.00 1,332,000.00
TRANSPORTATION IN
642,000.00
25,000.00 7,020.00
13,000.00
13,000.00
102,000.00
102,000.00
SALARIES EXPENSE
51,000.00
TRANSPORTATION OUT
4,000.00
4,000.00
ADVERTISEMENT EXPENSE
6,000.00
6,000.00
6,000.00
INTEREST EXPENSE
26,000.00
26,000.00
26,000.00
MISCELLANEOUS EXPENSE
7,000.00
7,000.00
7,000.00
BALANCE
7,030,020.00
2,000.00
4,000.00
7,030,020.00
SALARIES PAYABLE
51,000.00
51,000.00
51,000.00
INSURANCE EXPENSE
2,000.00
2,000.00
DEPRECIATION EXPENSE-BUILDING
9,000.00
9,000.00
9,000.00
DEPRECIATION EXPENSE-EQUIPMENT
12,000.00
12,000.00
12,000.00
SUPPLIES EXPENSE
58,000.00
58,000.00
58,000.00
INCOME SUMMARY TOTALS
397,000.00 132,000.00
132,000.00
7,102,020.00
7,102,020.00
1,472,840.00
1,761,020.00