Account #

Account

Type

Sign

Header/Detail

Level Check

Balance

1-0000

Assets

Asset

Debit

Header

1

N

$153,101.11

1-1000

Cash Accounts

Asset

Debit

Header

2

N

$13,819.83

1-1100

Checking Account

Asset

Debit

Detail

3

Y

$13,719.83

1-1200

Petty Cash

Asset

Debit

Detail

3

Y

$100.00

1-2000

Inventory

Asset

Debit

Header

2

N

$78,541.50

1-2100

Raw Materials

Asset

Debit

Detail

3

N

$3,400.00

1-2200

Finished Goods

Asset

Debit

Detail

3

N

$75,141.50

1-3000

Accounts Receivable

Asset

Debit

Detail

2

N

$37,264.78

1-4000

Deposits Paid Vendors

Asset

Debit

Detail

2

N

$100.00

1-5000

Office Equipment

Asset

Debit

Header

2

N

$7,875.00

1-5100

Office Equip., Original Cost

Asset

Debit

Detail

3

N

$12,000.00

1-5200

Office Equip., Amortization

Asset

Debit

Detail

3

N

($4,125.00)

1-6000

Vehicles

Asset

Debit

Header

2

N

$15,000.00

1-6100

Vehicles, Original Cost

Asset

Debit

Detail

3

N

$32,000.00

1-6200

Vehicles, Amortization

Asset

Debit

Detail

3

N

($17,000.00)

1-7000

Other Assets

Asset

Debit

Detail

2

N

$500.00

2-0000

Liabilities

Liability

Credit

Header

1

N

$135,382.03

2-1000

Credit Cards

Liability

Credit

Header

2

N

$4,200.00

2-1110

MasterCard

Liability

Credit

Detail

3

Y

$3,200.00

2-1120

Visa

Liability

Credit

Detail

3

Y

$1,000.00

2-1200

Accounts Payable

Liability

Credit

Detail

2

N

$10,627.02

2-1210

Bank Indebtedness

Liability

Credit

Detail

2

N

$100,000.00

2-1300

Tax Liabilities

Liability

Credit

Header

2

N

$4,763.26

2-1310

Tax 1 Collected

Liability

Credit

Detail

3

N

$2,414.58

2-1330

Tax 2 Collected

Liability

Credit

Detail

3

N

$2,348.68

2-1400

Payroll Liabilities

Liability

Credit

Header

2

N

$15,291.75

2-1410

Default Payroll Liabilities

Liability

Credit

Detail

3

N

$13,919.25

2-1475

Payroll Tax Payable

Liability

Credit

Detail

3

N

$105.00

2-1495

Vacation Payable

Liability

Credit

Detail

3

N

$1,267.50

2-1600

Deposits from Customers

Liability

Credit

Detail

2

N

$500.00

3-0000

Equity

Equity

Credit

Header

1

N

$17,719.08

3-1000

Paid in Capital

Equity

Credit

Detail

2

N

$110,000.00

3-8000

Retained Earnings

Equity

Credit

Detail

2

N

($58,078.07)

3-9000

Current Year Earnings

Equity

Credit

Detail

2

N

($34,202.85)

4-0000

Income

Income

Credit

Header

1

N

$24,108.50

4-1000

Sales

Income

Credit

Header

2

N

$23,708.50

4-1100

Retail Sales

Income

Credit

Detail

3

N

$7,227.10

4-1200

Wholesale Sales

Income

Credit

Detail

3

N

$3,723.90

4-1300

Consignment Sales

Income

Credit

Detail

3

N

$12,757.50

4-3000

Other Income

Income

Credit

Header

2

N

$400.00

4-3300

Miscellaneous Income

Income

Credit

Detail

3

N

$400.00

5-0000

Cost of Sales

Cost of Sales

Debit

Header

1

N

$13,386.57

5-1000

Retail Cost of Sales

Cost of Sales

Debit

Detail

2

N

$4,622.97

5-2000

Wholesale Cost of Sales

Cost of Sales

Debit

Detail

2

N

$2,371.49

5-3000

Consignment Cost of Sales

Cost of Sales

Debit

Detail

2

N

$6,392.11

6-0000

Expenses

Expense

Debit

Header

1

N

$44,924.78

6-1200

Car & Truck Expenses

Expense

Debit

Detail

2

N

$100.00

6-1300

Commissions Paid

Expense

Debit

Detail

2

N

$1,000.00

6-1500

Amortization Expense

Expense

Debit

Detail

2

N

$625.00

6-1700

Freight Paid

Expense

Debit

Detail

2

N

$48.95

6-1800

Insurance (other than health)

Expense

Debit

Detail

2

N

$90.00

6-1900

Interest

Expense

Debit

Header

2

N

$1,500.00

6-1920

Other Interest

Expense

Debit

Detail

3

N

$1,500.00

6-2000

Legal & Professional Services

Expense

Debit

Detail

2

N

$178.90

6-2100

Office Expenses

Expense

Debit

Detail

2

N

$500.00

6-2300

Lease Expenses

Expense

Debit

Header

2

N

$112.00

6-2310

Machinery & Equipment

Expense

Debit

Detail

3

N

$100.00

6-2320

Other Business Property

Expense

Debit

Detail

3

N

$12.00

6-2500

Supplies

Expense

Debit

Detail

2

N

$150.00

6-2600

Taxes

Expense

Debit

Detail

2

N

$100.00

6-2700

Travel, Meals & Entertainment

Expense

Debit

Header

2

N

$1,000.00

6-2720

Meals & Entertainment

Expense

Debit

Detail

3

N

$1,000.00

6-2800

Utilities

Expense

Debit

Detail

2

N

$900.00

6-2900

Wages Paid

Expense

Debit

Detail

2

N

$1,500.00

6-5100

Payroll

Expense

Debit

Header

2

N

$37,119.93

6-5110

Wages

Expense

Debit

Detail

3

N

$33,174.99

6-5120

Vacation Pay Expense

Expense

Debit

Detail

3

N

$1,699.50

6-5130

Employer Expenses

Expense

Debit

Detail

3

N

$2,245.44