Question

The following accounts are taken from the ledger of chillin company at December 31,2014

200 Notes payable R$20,000                            101 Cash          R$6,000

311 Share capital - ordinary 25,000                  126  Supplies      5,000

157 Equipment - 76,000                                    729  Rent Expense  2,000

332 Dividends - 8,000                    212  Salaries & Wages payable 3,000

726 Salaries & Wages Expense -  38,000          201  Accounts Payable 9,000

400 Service Revenue - 86,000                          112  Accounts Receivable 8,000

Answer 1

Chillin Company
Trial Balance
December 31,2014
Particulars	Acct.No	Debit$	Credit$
Cash	101	6,000
Accounts Receivable	112	8,000
Supplies	126	5,000
Equipment	157	76,000
Notes Payable	200		20,000
Accounts Payable	201		9,000
Dividends	332	8,000
Service Revenue	400		86,000
Share Capital - Ordinary	311		25,000
Salaries & Wages payable	212		3,000
Rent Expense	729	2,000
Salaries & Wages Expense	726	38,000
Total		1,43,000	1,43,000

Trail balance debit total $1,43,000

Trail balance credit total $1,43,000