KBC Decorating

Trial Balance
28-Feb-03
Account Number
101
105
108
123
125
127
202
206
207
208
301
303
401
402
410
504
505
508
531
535
541
543
544
545
546

Account Name
Bank
A/R Control
Insurance Paid
Furniture & Equipment
Vehicles
Tools & Equipment
A/P Control
GST Payable
GST-ITC
PST Payable
Capital, Henri Martin
Capital, Wes Corbett
Sales Paint & Supplies
Sales Wallpaper
Commission Revenue
Purchases Paint & Supplies
Purchases Wallpaper
Freight-In
Advertising Expense
Delivery Expense
Office Supplies Expense
Rent Expense
Telephone Expense
Utilities Expense
Warehouse Supplies Expense

Schedule of A/R
Beavis & Sons
Dayson & Son
Jay-Mar
S. Miller
Schedule of A/P
Reynolds Paper Co.

Debits

Credits

$36,233.82
$2,483.25
$840.00
$8,000.00
$15,000.00
$1,893.90
$4,373.60
$1,706.25
$1,824.40
$833.00
$30,000.00
$30,000.00
$23,325.00
$10,800.00
$94.71
$18,500.00
$8,600.00
$224.70
$668.75
$143.04
$524.30
$5,000.00
$331.70
$640.00
$224.70
$101,132.56

$101,132.56

393.75
840.00
577.50
672.00
2483.25
3,869.60
504.00
4,373.60

KBC Decorating
Trial Balance
31/03/2013

Account Number
101
105
108
123
125
127
201
206
207
208
301
303
401
402
406
410
504
505
507
508
531
535
537
541
543
544
545
546

Account Name
Bank
A/R Control
Insurance Paid
Furniture & Equipment
Vehicles
Tools & Equipment
A/P Control
GST Payable
GST-ITC
PST Payable
Capital, Henri Martin
Capital, Wes Corbett
Sales Paint & Supplies
Sales Wallpaper
Sales Discounts
Commission Revenue
Purchases Paint & Supplies
Purchases Wallpaper
Purchase Discounts
Freight-In
Advertising Expense
Delivery Expense
Donations Expense
Office Supplies Expense
Rent Expense
Telephone Expense
Utilities Expense
Warehouse Supplies Expense

Schedule of A/R
Beavis & Sons
Schedule of A/P
Reynolds Paper Co.
Coleman Industries

Credits

Debits
$50,317.92
$509.25
$840.00
$8,000.00
$15,000.00
$1,893.90

$4,034.80
$2,758.25
$2,290.98
$1,438.85
$30,000.00
$30,000.00
$38,605.00
$16,560.00
$22.00
$149.69
$24,500.00
$8,600.00
$32.00
$265.36
$668.75
$238.04
$500.00
$524.30
$7,500.00
$533.39
$1,150.00
$224.70
$123,578.59

$123,578.59

$509.25
$509.25
$
$

1,094.80
2,940.00
4,034.80

KBC Decorating
Trial Balance
30-Apr-13

Account Number
101
105
108
123
125
127
201
206
207
208
301
303
401
402
406
410
504
505
507
508
531
535
537
541
543
544
545
546

Account Name
Bank
A/R Control
Insurance Paid
Furniture & Equipment
Vehicles
Tools & Equipment
A/P Control
GST Payable
GST-ITC
PST Payable
Capital, Henri Martin
Capital, Wes Corbett
Sales Paint & Supplies
Sales Wallpaper
Sales Discounts
Commission Revenue
Purchases Paint & Supplies
Purchases Wallpaper
Purchase Discounts
Freight-In
Advertising Expense
Delivery Expense
Donations Expense
Office Supplies Expense
Rent Expense
Telephone Expense
Utilities Expense
Warehouse Supplies Expense

Schedule of A/R
Jay-Mar
Schedule of A/P
Coleman Industries
Major Office Supplies
Rainbow Supplies

Credits

Debits
$59,751.46
$472.50
$840.00
$8,578.87
$15,000.00
$1,893.90

$9,257.36
$858.50
$620.60
$1,074.50
$30,000.00
$30,000.00
$51,225.00
$21,110.00
$49.40
$244.65
$30,700.00
$10,600.00
$32.00
$364.87
$668.75
$373.04
$500.00
$524.30
$10,000.00
$735.62
$1,904.00
$224.70
$143,802.01

$143,802.01

$472.50
$472.50
$
$
$
$

4,872.56
543.20
3,841.60
9,257.36

KBC Decorating
Trial Balance
30-May-13

Account Number
101
103
105
108
120
121
123
125
127
201
206
207
208
220
301
303
401
402
406
410
412
504
505
507
508
531
533
534
535
537
540
541
542
543
544
545
546

Account Name
Bank
Petty Cash Fund
A/R Control
Insurance Paid
Land
Building
Furniture & Equipment
Vehicles
Tools & Equipment
A/P Control
GST Payable
GST-ITC
PST Payable
Mortgage Payable
Capital, Henri Martin
Capital, Wes Corbett
Sales Paint & Supplies
Sales Wallpaper
Sales Discounts
Commission Revenue
Rental Revenue
Purchases Paint & Supplies
Purchases Wallpaper
Purchase Discounts
Freight-In
Advertising Expense
Bank Charges Expense
Cash Over/Short
Delivery Expense
Donations Expense
Misc. Expense
Office Supplies Expense
Postage Expense
Rent Expense
Telephone Expense
Utilities Expense
Warehouse Supplies Expense

Debits

Credits

$ 30,348.05
$
50.00
$840.00
$40,000.00
$160,000.00
$8,578.87
$15,000.00
$1,893.90
$6,554.80
$2,089.25
$1,728.59
$1,359.75
$150,000.00
$40,000.00
$40,000.00
$68,365.00
$27,085.00
$132.20
$315.57
$1,500.00
$41,050.00
$16,800.00
$135.50
$589.57
$5,168.75
$12.00
$0.51
$553.04
$500.00
$21.01
$785.92
$19.00
$10,000.00
$930.36
$2,050.00
$353.10
$ 337,404.87

$337,404.87

Schedule of A/P
Reynolds Paper Co.

6,554.80

KBC Decorating
Trial Balance
30-Jun-13

Account Number
101
103
105
108
120
121
123
125
127
201
206
207
208
212
213
214
215
216
220
301
303
401
402
403
406
410
412
504
505
507
508
521
522
523
524
531
533
534
535
537
539

Account Name
Bank
Petty Cash Fund
A/R Control
Insurance Paid
Land
Building
Furniture & Equipment
Vehicles
Tools & Equipment
A/P Control
GST Payable
GST-ITC
PST Payable
WCB Payable
Income Tax Payable
CPP Payable
EI Payable
Health Payable
Mortgage Payable
Capital, Henri Martin
Capital, Wes Corbett
Sales Paint & Supplies
Sales Wallpaper
Sales Service
Sales Discounts
Commission Revenue
Rental Revenue
Purchases Paint & Supplies
Purchases Wallpaper
Purchase Discounts
Freight-In
Salaries Expense
CPP Expense
EI Expense
Health Expense
Advertising Expense
Bank Charges Expense
Cash Over/Short
Delivery Expense
Donations Expense
Interest Expense on Mortgage

Debits

Credits

$ 42,417.27
$
50.00
$ 1,470.00
$840.00
$40,000.00
$160,000.00
$8,578.87
$15,000.00
$1,893.90
$9,931.60
$3,534.10
$2,236.59
$1,347.29
$129.50
$852.10
$855.72
$442.63
$104.00
$149,780.00
$40,000.00
$40,000.00
$82,815.00
$33,282.00
$6,750.00
$180.40
$405.32
$3,000.00
$46,350.00
$20,900.00
$135.50
$648.42
$9,810.00
$427.86
$258.20
$52.00
$5,168.75
$24.00
$0.51
$798.04
$500.00
$1,000.00

540
541
542
543
544
545
546
547

Misc. Expense
Office Supplies Expense
Postage Expense
Rent Expense
Telephone Expense
Utilities Expense
Warehouse Supplies Expense
WCB Expense

Schedule of A/R
Beavis & Sons
Schedule of A/P
Rainbow Supplies

$21.01
$785.92
$19.00
$10,000.00
$1,099.42
$2,352.00
$353.10
$129.50
$ 373,364.76

$373,364.76

$1,470.00
$1,470.00
$
$

9,931.00
9,931.00

KBC Decorating
Trial Balance
31-Jul-13

Account Number
101
103
105
108
120
121
123
125
127
201
206
207
208
212
213
214
215
216
220
301
302
303
304
401
402
403
406
410
412
504
505
507
508
521
522
523
524
531
533
534
535

Account Name
Bank
Petty Cash Fund
A/R Control
Insurance Paid
Land
Building
Furniture & Equipment
Vehicles
Tools & Equipment
A/P Control
GST Payable
GST-ITC
PST Payable
WCB Payable
Income Tax Payable
CPP Payable
EI Payable
Health Payable
Mortgage Payable
Capital, Henri Martin
Drawings, Henri Martin
Capital, Wes Corbett
Drawings, Wes Corbett
Sales Paint & Supplies
Sales Wallpaper
Sales Service
Sales Discounts
Commission Revenue
Rental Revenue
Purchases Paint & Supplies
Purchases Wallpaper
Purchase Discounts
Freight-In
Salaries Expense
CPP Expense
EI Expense
Health Expense
Advertising Expense
Bank Charges Expense
Cash Over/Short
Delivery Expense

Debits

Credits

$ 27,461.15
$
50.00
$ 2,415.00
$840.00
$40,000.00
$160,000.00
$8,578.87
$15,000.00
$1,893.90
$3,687.60
$1,092.50
$418.49
$822.50
$265.38
$945.61
$903.64
$464.44
$104.00
$149,558.53
$40,000.00
$

4,000.00
$40,000.00

4,000.00
$90,665.00
$38,082.00
$14,450.00
$215.40
$494.24
$4,500.00
$51,000.00
$23,996.00
$182.00
$648.42
$20,104.00
$879.68
$529.12
$104.00
$5,168.75
$39.00
$0.51
$798.04

537
539
540
541
542
543
544
545
546
547

Donations Expense
Interest Expense on Mortgage
Misc. Expense
Office Supplies Expense
Postage Expense
Rent Expense
Telephone Expense
Utilities Expense
Warehouse Supplies Expense
WCB Expense

Schedule of A/R
Beavis & Sons
S. Miller
Schedule of A/P
Major Office Supplies
Reynolds Paper

$500.00
$1,998.53
$40.41
$1,203.22
$47.80
$10,000.00
$1,286.67
$2,382.00
$353.10
$265.38
$ 386,217.44

$386,217.44

$1,470.00
$945.00
$2,415.00
$
$
$

436.80
3,250.80
3,687.60