LANVIBE ELECTRONICS SERVICES

CHART OF ACCOUNTS

Statement fo Financial Position Statemet of Comrehensive Income

Accounts Accounts

Page no. ASSETS Page no. INCOME

111 Cash 121 Service Revenue
112 Accounts Receivable
113 Notes receivable EXPENSES
114 Prepaid Rent 122 Taxes and Licenses
115 Office Supplies 123 Rent Expense
116 Furnitures and Fixtures 124 Utilities Expense
117 Service Equipment 125 Repair & Maintenance (Store)
126 Repair & Maintenance (Office)
LIABILITY 127 Salaries and Wages
118 Accounts Payable 128 Internet Expense

OWNER'S EQUITY
119 Lanvibe, Capital
120 Lanvibe, Drawings
 Lanvibe Electronics Services
Trial Balance of Totals
Jan.-Feb. 2020
DEBIT CREDIT
Cash In Bank 812000
Accounts Receivable 250000
Notes receivable 30000
Prepaid Rent 10000
Office Supplies 90000
Furnitures and Fixtures 77000
Service Equipment 845000
Accounts Payable 0
Lanvibe, Capital 1600000
Service Revenue 710500
Lanvibe, Drawings 79000
Taxes and Licenses 15000
Rent Expense 10000
Utilities Expense 30000
Repair & Maintenance (Store) 9000
Repair & Maintenance (Office) 7000
Salaries and Wages 31500
Internet Expense 15000
TOTAL 2310500 2310500