1

DATE
2020 ACCOUNT TITLES AND EXPLANATION P.R DEBIT CREDIT
1 May 1 Cash P 2 5 0 0 0 0 00
2 Besario, Capital P
3 Initial investment
4
5 1 Prepaid Rent 8 0 0 0 00
6 Cash
7 Paid rent in advance - 2mos
8
9 2 Cash 2 1 0 0 0 0 00
10 Notes Payable
11 Avail loan from bank - 20% interest
12
13 4 Service Vehicle 4 2 0 0 0 0 00
14 Cash
15 Acquired service vehicle
16
17 4 Prepaid Insurance 1 4 4 0 0 00
18 Cash
19 Paid service vehicle insurance - 1yr
20
21 5 Office Equipment 6 0 0 0 0 00
22 Cash
23 Accounts Payable
24 Acquired office equipment with balance
25
26 8 Supplies 1 8 0 0 0 00
27 Accounts Payable
28 Purchased supplies on account
29
30 9 Accounts Payable 1 0 0 0 0 00
31 Cash
32 Paid supplies purchased on credit
33
34 10 Cash 2 6 4 0 0 00
35 Consulting Revenue
36 Revenue earnec, cash collected
37
38 13 Salaries Expense 6 6 0 0 00
39 Cash
40 Paid salaries
41
42 15 Cash 1 0 0 0 0 00
43 Unearned Referral Revenue
44 Unearned revenue collected
45
46 19 Accounts Receivable 3 6 0 0 0 00
47 Consulting Revenue
Revenue earned on account
 2 3 4 5

CREDIT
CASH NOTES PAYABLE
2 5 0 0 0 0 00 P 2 5 0 0 0 0 00 P 8 0 0 0 00 P 2 1
2 1 0 0 0 0 00 4 2 0 0 0 0 00
2 6 4 0 0 00 1 4 4 0 0 00
1 0 0 0 0 00 1 5 0 0 0 00
8 0 0 0 00 2 4 0 0 0 00 1 0 0 0 0 00 ACCOUNTS PAYABLE
6 6 0 0 00 P 1 0 0 0 0 00 P 4
1 4 4 0 0 00 1
7 2 0 0 00 P 1 0 0 0 0 00 P 6
2 1 0 0 0 0 00 3 0 0 0 00
P 5 2 0 4 0 0 00 P 4 9 8 2 0 0 00 P 5

P 2 2 2 0 0 00 UTILITIES PAYABLE
4 2 0 0 0 0 00 P
ACCOUNTS RECEIVABLE
P 3 6 0 0 0 00 P 2 4 0 0 0 00
UNEARNED REFERRAL REVENUE
1 4 4 0 0 00 P 1 2 0 0 0 00 P 1

1 5 0 0 0 00 PREPAID RENT
4 5 0 0 0 00 P 8 0 0 0 00 BESARIO CAPITAL
00 P 2 5

1 8 0 0 0 00 SUPPLIES
P 1 8 0 0 0 00

1 0 0 0 0 00 PREPAID INSURANCE BESARIO WITHDRAWAL

P 1 4 4 0 0 00 P 1 4 0 0 0 00

2 6 4 0 0 00 SERVICE VEHICLE
P 4 2 0 0 0 0 00

6 6 0 0 00 OFFICE EQUIPMENT
P 6 0 0 0 0 00

1 0 0 0 0 00
3 6 0 0 0 00
 6 7 8 9 10

PAYABLE CONSULTING REVENUE WEDDING

0 0 0 0 00 P 2 6 4 0 0 00 TRIAL BAL
3 6 0 0 0 00 FOR THE MONTH
P 6 2 4 0 0 00

TS PAYABLE CASH
5 0 0 0 00 ACCOUNTS RECEIVABLE
8 0 0 0 00 SUPPLIES
3 0 0 0 00 PREPAID RENT
PREPAID INSURANCE
3 0 0 0 00 SERVICE VEHICLE
OFFICE EQUIPMENT
S PAYABLE NOTES PAYABLE
1 4 0 0 00 ACCOUNTS PAYABLE
UTILITIES PAYABLE
UNEARNED REFERRAL REVENUE
FERRAL REVENUE BESARIO CAPITAL
0 0 0 0 00 BESARIO WITHDRAWAL
CONSULTING REVENUE
SALARIES EXPENSE
UTILITIES EXPENSE

O CAPITAL SALARIES EXPENSE

0 0 0 0 00 P 6 6 0 0 00
7 2 0 0 00
P 1 3 8 0 0 00

UTILITIES EXPENSE
P 1 4 0 0 00
WITHDRAWAL 3 0 0 0 00
P 4 4 0 0 00
 11 12

WEDDING "R" US 1
TRIAL BALANCE 2
FOR THE MONTH OF MAY 2020 3
4
DEBIT CREDIT 5
P 2 2 2 0 0 00 6
1 2 0 0 0 00 7
1 8 0 0 0 00 8
8 0 0 0 00 9
1 4 4 0 0 00 10
4 2 0 0 0 0 00 11
6 0 0 0 0 00 12
P 2 1 0 0 0 0 00 13
5 3 0 0 0 00 14
1 4 0 0 00 15
E 1 0 0 0 0 00 16
2 5 0 0 0 0 00 17
1 4 0 0 0 00 18
6 2 4 0 0 00 19
1 3 8 0 0 00 20
4 4 0 0 00 21
22
P 5 8 6 8 0 0 00 P 5 8 6 8 0 0 00 23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
 1

DATE
2020 ACCOUNT TITLES AND EXPLANATION P.R DEBIT CREDIT
1 May 25 Besario, Withdrawal P 1 4 0 0 0 00
2 Cash P
3 Withdrawal of cash by owner
4
5 27 Salaries Expense 7 2 0 0 00
6 Cash
7 Paid salaries
8
9 30 Utilities Expense' 1 4 0 0 00
10 Utilities Payable
11 Received telephone billing
12
13 30 Cash 2 4 0 0 0 00
14 Accounts Receivable
15 Partial collection of receivable
16
17 31 Utilities Expense 3 0 0 0 00
18 Cash
19 Paid electricity bill
20
21 P1 1 1 9 0 0 0 00 P 1
22
23
24 ADJUSTING ENTRIES
25 A Rent Expense 4 0 0 0 00
26 Prepaid Rent
27 Expired 1 month rent
28
29 B Insurance Expense 1 2 0 0 00
30 Prepaid Insurance
31 Expired 1 month insurance
32
33 C Supplies Expense 3 0 0 0 00
34 Supplies
35 Supplies used for 1 month
36
37 D Depn. Exp. - Service Vehicle
38 Accumulated Depn. - Service Vehicle 4 0 0 0 00
39 Recording of depreciation expense
40
41 E Depn. Exp. - Office Equipment
42 Accumulated Depn. - Office Equipment 1 0 0 0 00
43 Recording of depreciation expense
44
45 F Unearned Referral Revenue 4 0 0 0 00
46 Referral Revenue
47 Recording of income earned

141000
215000
-236000
120000
 2 3 4 5

CREDIT

1 4 0 0 0 00

7 2 0 0 00

1 4 0 0 00

2 4 0 0 0 00

3 0 0 0 00

1 1 9 0 0 0 00

DEBIT CREDIT
G Salaries Expense 1 8 0 0 00
4 0 0 0 00 Salaries Payable
Salaries for May 29, 30, 31

H Interest Expense 3 5 0 0 00
1 2 0 0 00 Interest Payable
Interest for payment - 1 month

I Accounts Receivable 5 3 0 0 00
3 0 0 0 00 Consulting Revenue
Rendered service but uncollected

4 0 0 0 00

1 0 0 0 00
4 0 0 0 00
 6 7 8 9 10

CREDIT

1 8 0 0 00

3 5 0 0 00

5 3 0 0 00
11 12

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
 1

UNADJUSTED TRIAL BALANCE

ACCOUNT TITLE DEBIT CREDIT
1 CASH P 2 2 2 0 0 00
2 ACCOUNTS RECEIVABLE 1 2 0 0 0 00
3 SUPPLIES 1 8 0 0 0 00
4 PREPAID RENT 8 0 0 0 00
5 PREPAID INSURANCE 1 4 4 0 0 00
6 SERVICE VEHICLE 4 2 0 0 0 0 00
7 ACCU. DEPN. - SERVICE VEHICLE
8 OFFICE EQUIPMENT 6 0 0 0 0 00
9 ACCU. DEPN. - OFFICE EQUIPMENT
10 NOTES PAYABLE P
11 ACCOUNTS PAYABLE
12 SALARIES PAYABLE
13 UTILITIES PAYABLE
14 INTEREST PAYABLE
15 UNEARNED REFERRAL REVENUES
16 BESARIO, CAPITAL
17 BESARIO, WITHDRAWAL 1 4 0 0 0 00
18 INCOME SUMMARY
19 CONSULTING REVENUES
20 REFERRAL REVENUES
21 SALARIES EXPENSE 1 3 8 0 0 00
22 SUPPLIES EXPENSE
23 RENT EXPENSE
24 INSURANCE EXPENSE
25 UTILITIES EXPENSE 4 4 0 0 00
26 DEPRECIATION EXPENSE - SERVICE VEHICLE
27 DEPRECIATION EXPENSE - OFFICE EQUIPMENT
28 MISCELLANEOUS EXPENSE
29 INTEREST EXPENSE
30 P 5 8 6 8 0 0 00 P
31 PROFIT
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
 2 3 4 5

STED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE

CREDIT DEBIT CREDIT DEBIT CREDIT
P 2 2 2 0 0 00
i 5 3 0 0 00 1 7 3 0 0 00
c 3 0 0 0 00 1 5 0 0 0 00
a 4 0 0 0 00 4 0 0 0 00
b 1 2 0 0 00 1 3 2 0 0 00
4 2 0 0 0 0 00
d 4 0 0 0 00 P
6 0 0 0 0 00
e 1 0 0 0 00
2 1 0 0 0 0 00 2 1
5 3 0 0 0 00 5
g 1 8 0 0 00
1 4 0 0 00
h 3 5 0 0 00
1 0 0 0 0 00 f 4 0 0 0 00
2 5 0 0 0 0 00 2 5
1 4 0 0 0 00

6 2 4 0 0 00 i 5 3 0 0 00 6
f 4 0 0 0 00
g 1 8 0 0 00 1 5 6 0 0 00
c 3 0 0 0 00 3 0 0 0 00
a 4 0 0 0 00 4 0 0 0 00
b 1 2 0 0 00 1 2 0 0 00
4 4 0 0 00
d 4 0 0 0 00 4 0 0 0 00
e 1 0 0 0 00 1 0 0 0 00

h 3 5 0 0 00 3 5 0 0 00
5 8 6 8 0 0 00 P 2 7 8 0 0 00 P 2 7 8 0 0 00 P 6 0 2 4 0 0 00 P 6 0
 6 7 8 9 10

RIAL BALANCE INCOME STATEMENT BALANCE SHEET

CREDIT DEBIT CREDIT DEBIT CREDIT
P 2 2 2 0 0 00
1 7 3 0 0 00
1 5 0 0 0 00
4 0 0 0 00
1 3 2 0 0 00
4 2 0 0 0 0 00
4 0 0 0 00 P 4 0
6 0 0 0 0 00
1 0 0 0 00 1 0
0 0 0 0 00 2 1 0 0
3 0 0 0 00 5 3 0
1 8 0 0 00 1 8
1 4 0 0 00 1 4
3 5 0 0 00 3 5
6 0 0 0 00 6 0
0 0 0 0 00 2 5 0 0
1 4 0 0 0 00

7 7 0 0 00 P 6 7 7 0 0 00
4 0 0 0 00 4 0 0 0 00
P 1 5 6 0 0 00
3 0 0 0 00
4 0 0 0 00
1 2 0 0 00
4 4 0 0 00
4 0 0 0 00
1 0 0 0 00

3 5 0 0 00
2 4 0 0 00 P 3 6 7 0 0 00 P 7 1 7 0 0 00 P 5 6 5 7 0 0 00 P 5 3 0 7
P 3 5 0 0 0 00 P 3 5 0
P 7 1 7 0 0 00 P 7 1 7 0 0 00 P 5 6 5 7 0 0 00 P 5 6 5 7
 11 12

EET
CREDIT

0 0 00

0 0 00
0 0 00
0 0 00
0 0 00
0 0 00
0 0 00
0 0 00
0 0 00

0 0 00
0 0 00
0 0 00

LEADER SIGNATURE
MEMBER SIGNATURE
MEMBER SIGNATURE
MEMBER SIGNATURE
MEMBER SIGNATURE
MEMBER SIGNATURE
MEMBER SIGNATURE
DATE SUBMITTED: MAY 2023