Brandy Corbin, Architect, P.C.
,
T - Accounts
Cash
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Capital Stock a 20,000.00 -
Rent expense b - 2,500.00
Automobile c - 5,000.00
Suppliers e - 1,200.00
Annual Insurance f - 2,400.00
Professional receipts g 4,175.00 -
Miscellaneous expenses h - 240.00
Accounts payable i - 2,500.00
Notes payable j - 300.00
Salary expense m - 1,500.00
Automobile expense n - 410.00
Account balance - 8,125.00
24,175.00 24,175.00
Account Receivable
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Professional receipts l 3,150.00 -
Account balance - 3,150.00
3,150.00 3,150.00
Supplies
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash e 1,200.00 -
Account balance - 1,200.00
1,200.00 1,200.00
Prepaid Insurance
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash f 2,400.00 -
Account balance - 2,400.00
2,400.00 2,400.00
Automobiles
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash c 5,000.00 -
Notes payable c 17,300.00 -
Account balance - 22,300.00
22,300.00 22,300.00
Equipment
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Accounts payable d 7,000.00 -
Account balance - 7,000.00
7,000.00 7,000.00
Notes Payable
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Automobile - 17,300.00
Cash j 300.00 -
Account balance 17,000.00 -
17,300.00 17,300.00
Accounts payable
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Equipment d - 7,000.00
Cash i 2,500.00 -
Blueprint services k - 800.00
Account balance 5,300.00 -
7,800.00 7,800.00
Capital Stock
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash a - 20,000.00
Account balance 20,000.00 -
20,000.00 20,000.00
Professional Fees
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash g - 4,175.00
Accounts receivable l - 3,150.00
Account balance 7,325.00 -
7,325.00 7,325.00
Rent Expense
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash b 2,500.00 -
Account balance - 2,500.00
2,500.00 2,500.00
Salary Expense
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash m 1,500.00 -
Account balance - 1,500.00
1,500.00 1,500.00
Automobile expense
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash n 410.00 -
Account balance - 410.00
410.00 410.00
Blueprint expense
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Accounts payable k 800.00 -
Account balance - 800.00
800.00 800.00
Miscellaneous expense
Date Particulars Folio Amount ($) Amount ($)
Debit Credit
Cash h 240.00 -
Account balance - 240.00
240.00 240.00
Note: As per instruction 2, account balances for each T-account have been
presented in bold and highlighted
Brandy Corbin, Architect, P.C.,
Un adjusted trial balance
as of 31 July, 2010
Sr. Particulars ref Amount ($) Amount ($)
Dr. Cr.
Cash 8,125.00
Account Receivable 3,150.00
Supplies 1,200.00
Prepaid Insurance 2,400.00
Automobiles 22,300.00
Equipment 7,000.00
Notes Payable 17,000.00
Accounts payable 5,300.00
Capital Stock 20,000.00
Professional Fees 7,325.00
Rent Expense 2,500.00
Salary Expense 1,500.00
Automobile expense 410.00
Blueprint expense 800.00
Miscellaneous expense 240.00
49,625.00 49,625.00
