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Particulars
Machinery and Equipments Furnitures and Fixtures Atty. Chester Lagamon,Capital 3 Rent Expense Cash 5 Automobile Cash Notes Payable 8 Supplies Expense Input VAT Cash 10 Cash Output VAT Legal Fees 12 Repairs and Maintenace Input VAT Cash 15 Accounts Receivable Output VAT Legal Fees 16 Accounts Receivable Output VAT Legal Fees 18 Drawing Cash 20 Cash Service Revenue 23 Furniture and Fixtures Input VAT Accounts Payable
2600
30000
2200 220
5720
2000 200
4510
7150
500
500
3200 320
25 Cash Furnitures and Fixtures 27 Notes Payable Accounts Receivable 29 Loans Payable Cash 30 Salaries Expenses Cash
200
4100
10000
2000
Credit Debit Cash Accounts Receivable 31000 Notes Receivable 2600 Furniture and Fixtures Machinery and Equipment 10000 20000 Automobile Input VAT 2420 Notes Payable Output VAT 520 5200 Accounts Payable Loans Payable 2200 Atty. Chester Lagamon,Capital Legal Fees 410 4100 Rent Expense Supplies Expense 600 6550 Repairs and Maintanance Salaries Expense 500
500
3520
200
4100
10000
2000
Credit
Date
Particulars 1 Cash Machinery and Equipments Furnitures and Fixtures Atty. Chester Lagamon,Capital 3 Rent Expense Cash 5 Automobile Cash Notes Payable 8 Supplies Expense Input VAT Cash
2600
30000
2200 220
10 Cash Output VAT Legal Fees 12 Repairs and Maintenace Output VAT Cash 15 Accounts Receivable Output VAT Legal Fees 16 Accounts Receivable Output VAT Legal Fees 18 Atty. Chester Lagamon,Drawing Cash 20 Cash Legal Fees 23 Furniture and Fixtures Input VAT Accounts Payable 25 Cash
5720
2200
4510
7150
500
2750
3200 320
200
Furnitures and Fixtures 27 Notes Receivable Accounts Receivable 29 Cash Loans Payable 30 Salaries Expenses Cash 2000
109080
4510
10000
Credit
31000
Lagamon Law Firm Pre-Closing Trial Balance 30-Jun-03 Debit 19150 7150 4510 8000 6000 30000 540
2600 Notes Receivable 10000 20000 Furnitures & Fixtures Machinery and Equipment Automobile 2420 Input Vat 520 5200 Notes Payable Output Vat 200 2000 Accounts Payable Loans Payable 410 4100 Lagamon, Capital Legal Fess 600 6550 Rent Expense Supplies Expense 500 Repairs & Maintenace Salaries Expense 2750 Lagamon, Drawing Total 3520 500 84850 2600 2200 2200 2000
200
4510
10000
2000
109080
rm alance Credit
84850