Phil's Fitness 470 Brisbane Street North Melbourne, 3051.

Phil's Fitness
470 Brisbane Street
North Melbourne, 3051
Trial Balance
February 2019
4/30/2019
11:34:40 AM
Page 1
Account Debit Credit YTD Debit YTD Credit
Cheque Account $10,085.97 $9,370.03
Accounts Receivable $22,935.00 $35,310.00
Inventory $5,340.00 $2,820.00
Prepaid Advertising $250.00 $500.00
Motor Vehicle at Cost $0.00 $25,000.00
Motor Vehicle Accum Dep $375.00 $6,000.00
Office Equipment at Cost $2,600.00 $14,600.00
Office Equipment Accum Dep $180.00 $3,380.00
Accounts Payable $1,309.00 $10,648.00
GST Collected $3,190.62 $4,315.62
GST Paid $1,469.12 $2,318.12
Wages Payable $170.00 $680.00
PAYG Withholding Payable $600.00 $690.00
Accrued Energy Bill $6.00 $176.00
Bank Loans $800.00 $17,600.00
Owner's Capital $0.00 $40,131.00
Owner's Drawings $3,260.00 $3,260.00
Sales - Products $24,100.00 $24,100.00
Fitness Training Income $8,000.00 $8,000.00
Cost of Sales $14,500.00 $14,500.00
Inventory Loss/Gain $260.00 $260.00
Accounting Fees $500.00 $500.00
Advertising $250.00 $250.00
Bank Fees $15.00 $15.00
Depreciation Expense $555.00 $555.00
Discounts Given $193.75 $193.75
Discounts Taken $200.60 $200.60
Insurance $161.82 $161.82
Bank Interest $357.50 $357.50
Fuel Costs $170.00 $170.00
Office Stationery $120.00 $120.00
Wages & Salaries $4,000.00 $4,000.00
Rent $1,500.00 $1,500.00
Energy Costs $160.00 $160.00
Total: $53,807.19 $53,807.19 $115,921.22 $115,921.22