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iLAB Company

Trial Balance
31-Dec-16

Debit
Cash ( 301,800)
Accounts Receivable ( 125,000)
Notes Receivable ( 50,000)
Unused Laboratory Supplies ( 135,000)
Unused Office Supplies ( 3,200)
Prepaid Insurance ( 3,000)
Prepaid Rent ( 100,000)
Office Equipment ( 70,000)
Laboratory Equipment ( 100,000)
Accounts Payable
Loans Payable
Notes Payable
Withholding Taxes Payable
SSS Premiums Payable
HDMF Premiums Payable
Philhealth Premiums Payable
Buenasenso, Capital
Buenasenso, Drawing ( 250,000)
Service Income
Rent Expense ( 50,000)
Salaries and Wages ( 212,000)
Utilities Expense ( 6,790)
Advertising Expense ( 2,100)
Transportation Expense ( 1,400)
Repairs and Maintenance ( 5,400)
Taxes and Licenses ( 1,000)
Representation Expense ( 700)
Communication Expense ( 2,500)
Miscellaneous Expense ( 600)
TOTAL: ( 1,420,490)
Credit

( 102,490)
( 100,000)
( 75,000)
( 14,500)
( 3,000)
( 2,000)
( 3,500)
( 500,000)

( 620,000)

( 1,420,490)
iLAB Company
Working Trial Balance
December 31, 2016

Unadjusted TB Adjustments
ACCOUNT TITLE
Debit Credit Debit Credit
Cash ( 301,800)
Accounts Receivable ( 125,000)
Notes Receivable ( 50,000)
Unused Laboratory Supplies ( 135,000) ( 50,000)
Unused Office Supplies ( 3,200)
Prepaid Insurance ( 3,000) ( 250)
Prepaid Rent ( 100,000)
Office Equipment ( 70,000)
Laboratory Equipment ( 100,000)
Accounts Payable ( 102,490)
Loans Payable ( 100,000)
Notes Payable ( 75,000)
Withholding Taxes Payable ( 14,500)
SSS Premiums Payable ( 3,000)
HDMF Premiums Payable ( 2,000)
Philhealth Premiums Payable ( 3,500)
Buenasenso, Capital ( 500,000)
Buenasenso, Drawing ( 250,000)
Service Income ( 620,000)
Rent Expense ( 50,000)
Salaries and Wages ( 212,000)
Utilities Expense ( 6,790)
Advertising Expense ( 2,100)
Transportation Expense ( 1,400)
Repairs and Maintenance ( 5,400)
Taxes and Licenses ( 1,000)
Representation Expense ( 700)
Communication Expense ( 2,500)
Miscellaneous Expense ( 600)
Doubtful Accounts Expense ( 6,250)
Allowance for Doubtful Accounts ( 6,250)
Depreciation Expense ( 3,416)
Accumulated Depr'n - Office Equipment ( 1,833)
Accumulated Depr'n - Laboratory Equipment ( 1,583)
Laboratory Supplies Expense ( 50,000)
Insurance Expense ( 250)
Interest Expense ( 4,500)
Interest Payable ( 4,500)
Interest Income ( 4,500)
Interest Receivable ( 4,500)
TOTAL: ( 1,420,490) ( 1,420,490) ( 68,916) ( 68,916)
Adjusted TB Income Statement Balance Sheet
Debit Credit Debit Credit Debit Credit
( 301,800) ( 301,800)
( 125,000) ( 125,000)
( 50,000) ( 50,000)
( 85,000) ( 85,000)
( 3,200) ( 3,200)
( 2,750) ( 2,750)
( 100,000) ( 100,000)
( 70,000) ( 70,000)
( 100,000) ( 100,000)
( 102,490) ( 102,490)
( 100,000) ( 100,000)
( 75,000) ( 75,000)
( 14,500) ( 14,500)
( 3,000) ( 3,000)
( 2,000) ( 2,000)
( 3,500) ( 3,500)
( 500,000) ( 500,000)
( 250,000) ( 250,000)
( 620,000) ( 620,000)
( 50,000) ( 50,000)
( 212,000) ( 212,000)
( 6,790) ( 6,790)
( 2,100) ( 2,100)
( 1,400) ( 1,400)
( 5,400) ( 5,400)
( 1,000) ( 1,000)
( 700) ( 700)
( 2,500) ( 2,500)
( 600) ( 600)
( 6,250) ( 6,250)
( 6,250) ( 6,250)
( 3,416) ( 3,416)
( 1,833) ( 1,833)
( 1,583) ( 1,583)
( 50,000) ( 50,000)
( 250) ( 250)
( 4,500) ( 4,500)
( 4,500) ( 4,500)
( 4,500) ( 4,500)
( 4,500) ( 4,500)
( 1,439,156) ( 1,439,156) ( 351,406) ( 620,000) ( 1,087,750) ( 819,156)
( 268,594) ( 268,594)
iLAB Company
Adjustments
Debit Credit
31-Dec-16 Doubtful Accounts Expense ( 6,250)
Allowance for Doubtful Accounts ( 6,250)

Depreciation Expense ( 1,583)


Accumulated Depr'n - Laboratory Equipment ( 1,583)

Depreciation Expense ( 1,833)


Accumulated Depr'n - Office Equipment ( 1,833)

Laboratory Supplies Expense ( 50,000)


Unused Laboratory Supplies ( 50,000)

Insurance Expense ( 250)


Prepaid Insurance ( 250)

Interest Expense ( 4,500)


Interest Payable ( 4,500)

Interest Income ( 4,500)


Interest Receivable ( 4,500)

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