08 PY WP TBBSTBIS Trial Balance

08 PY WP TBBSTBIS Trial Balance - Apple Blossom Cologne...

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Apple Blossom Cologne Company TB-BS Working Trial Balance-Balance Sheet 1-31-03 12-31-02 JWP ===================================================================================================================================== Working Per Per Per Reclassification Financial Paper Audit Books Adjustments Audit Items Statements Reference 12-31-01 12-31-02 Debit Credit 12-31-02 Debit Credit 12-31-02 ===================================================================================================================================== Assets: 101 Cash-Big City National Bank A-1 323,736 513,692 75 (2) 513,617 102 Cash-Second National Bank A-3 44,370 5,918 5,918 519,955 103 Petty Cash A-6 500 500 80 (3) 420 105 Accounts receivable B-1 144,013 140,344 840 (1) 139,504 127,615 106 Allowance for bad debts B-5 (13,769) (12,729) 840 (1) (11,889) 109 Inventory C-1 588,139 876,416 2,650 (4) 873,766 873,766 110 Prepaid Insurance D-1 50,538 35,336 35,336 111 Prepaid Rent D-3 1,250 5,000 5,000 56,155 112 Office Supplies Inventory D-3 5,071 8,657 8,657 113 Small Tools Inventory D-3 3,345 7,162 7,162 115 Investment in Securities E-1 327,198 474,518 474,518 480,991 116 Allow. for Unreal. Gain/loss E-1 4,496 4,496 1,977 (7) 6,473 210 Land F-1 103,250 82,250 82,250 82,250 220 Buildings F-1 243,250 276,263 276,263 276,263 221 Accum. depn.- buildings F-1 (56,758) (65,416) (65,416) 279 230 Machinery and equipment F-1 535,800 540,845 540,845 540,845 231 Accum. depn.- mach.& equip. F-1 (133,950) (160,866) (160,866) 240 Automotive equipment F-1 90,125 99,425 99,425 99,425 241 Accum. depn.- auto. equip. F-1 (29,105) (52,798) (52,798) 250 Office furniture & fixtures F-1 99,775 106,433 106,433 106,433 251 Accum. depn.- off. furn.& fix. F-1 (32,426) (37,581) (37,581) Total accum. depn. (316,661) Total assets 2,298,848 2,847,865 2,847,037 2,847,037 Liabilities: 301 Accounts payable G-1 140,649 221,136 2,025 (5) 223,161 223,161 302 Accrued Payroll Taxes H-1 104,936 77,191 36,655 (6) 113,846 303
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