Phil's Fitness - Dennison 470 Brisbane Street North Melbourne,

Phil's Fitness - Dennison
470 Brisbane Street
North Melbourne, 3051
Trial Balance
February 2019
24-03-2019
22:08:32
Page 1
Account # Account Debit Credit YTD Debit YTD Credit
1-1110 Cheque Account $10,085.97 $9,370.03
1-1200 Accounts Receivable $22,935.00 $35,310.00
1-1300 Inventory $5,340.00 $2,820.00
1-1400 Prepaid Advertising $250.00 $500.00
1-3110 Motor Vehicle at Cost $0.00 $25,000.00
1-3120 Motor Vehicle Accum Dep $375.00 $6,000.00
1-3210 Office Equipment at Cost $2,600.00 $14,600.00
1-3220 Office Equipment Accum Dep $180.00 $3,380.00
2-1200 Accounts Payable $1,309.00 $10,648.00
2-1310 GST Collected $3,190.62 $4,315.62
2-1330 GST Paid $1,469.12 $2,318.12
2-2410 Wages Payable $170.00 $680.00
2-2420 PAYG Withholding Payable $600.00 $690.00
2-3000 Accrued Energy Bill $6.00 $176.00
2-4100 Bank Loans $800.00 $17,600.00
3-1100 Owner's Capital $0.00 $40,131.00
3-1200 Owner's Drawings $3,260.00 $3,260.00
4-1000 Sales - Products $24,100.00 $24,100.00
4-2000 Fitness Training Income $8,000.00 $8,000.00
5-1000 Cost of Sales $14,500.00 $14,500.00
5-3000 Inventory Loss/Gain $260.00 $260.00
6-0040 Accounting Fees $500.00 $500.00
6-1000 Advertising $250.00 $250.00
6-1010 Bank Fees $15.00 $15.00
6-1100 Depreciation Expense $555.00 $555.00
6-1210 Discounts Given $193.75 $193.75
6-1220 Discounts Taken $200.60 $200.60
6-1400 Insurance $161.82 $161.82
6-1450 Bank Interest $357.50 $357.50
6-1550 Fuel Costs $170.00 $170.00
6-1850 Office Stationery $120.00 $120.00
6-1930 Wages & Salaries $4,000.00 $4,000.00
6-2100 Rent $1,500.00 $1,500.00
6-2420 Energy Costs $160.00 $160.00
Total: $53,807.19 $53,807.19 $115,921.22 $115,921.22