Register

Trial balance

Every account’s balance as a debit or a credit, as at Oct 4, 2026

Trial balance
1000 Cash in safes Asset $3,240.00
1010 Operating account Asset $48,210.55
1020 Tax reserve Asset $21,480.00
1030 Payroll account Asset $16,902.40
1100 Accounts receivable Asset $3,037.16
1200 Inventory Asset $18,717.50
1300 Prepaid insurance Asset $3,690.00
1500 Equipment and fit-out Asset $86,500.00
1510 Accumulated depreciation Asset $21,400.00
2000 Accounts payable Liability $2,463.30
2100 Sales tax payable Liability $16,900.32
2200 Gift cards outstanding Liability $789.00
2210 Store credit outstanding Liability $1,551.00
2300 Wages payable Liability $24,217.20
2500 Equipment loan Liability $38,250.00
3000 Owner's capital Equity $100,000.00
3100 Retained earnings Equity $46,820.00
3200 Owner's draws Equity $529,348.74
4000 Sales Income $2,401,734.69
4100 Other income Income $43,702.61
5000 Cost of goods sold Expense $866,370.27
6000 Payroll Expense $559,013.70
6010 Salaries Expense $166,200.00
6100 Rent Expense $249,300.00
6200 Utilities Expense $36,054.27
6300 Insurance Expense $11,513.97
6400 Software Expense $3,938.52
6450 Card fees Expense $38,221.01
6500 Supplies Expense $15,094.15
6600 Marketing Expense $9,477.09
6700 Repairs Expense $6,168.79
6800 Depreciation Expense $5,350.00
Total $2,697,828.12 $2,697,828.12
Debits equal credits

$2,697,828.12 in debits and $2,697,828.12 in credits.