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The Trial Balance for Mads Rialubin Travel agen Agency appears as follows:

Mads Rialubin Travel Age


Worksheet
December 31, 2019

Unadjusted Trial Balance Adjusting Entries


dr cr dr cr
Cash ₱126,000.00
Accounts Receivable 645,000.00
Prepaid rent 360,000.00 ₱120,000.00 a
Office Supplies 63,000.00 b ₱27,000.00
Furniture 2,175,000.00
Accum dep ₱435,000.00 75,000.00 c
Notes payable 900,000.00
Accounts payable 285,000.00
Rialubin Capital 1,680,000.00
Rialubin Withdrawal 1,200,000.00
Travel Revenues 5,133,000.00
Salaries expense 3,771,000.00 d 105,000.00
Other expense 93,000.00
Totals ₱8,433,000.00 ₱8,433,000.00
Adjustments
Rent Expense a 120,000.00
Office Supplies Expense 27,000.00 b
Depreciation Expense c 75,000.00
Salaries Payable 105,000.00 d
Interest Expense e 54,000.00
Interest Payable 54,000.00 e
Totals ₱381,000.00 ₱381,000.00
Net Income
GRAND TOTALS
Mads Rialubin Travel Agency
Worksheet
December 31, 2019

Adjusted Trial Balance Income Statement Balance Sheet Post-closing Trial Balanc
dr cr dr cr dr cr dr
₱126,000.00 ₱126,000.00
645,000.00 645,000.00
240,000.00 240,000.00
90,000.00 90,000.00
2,175,000.00 2,175,000.00
₱510,000.00 ₱510,000.00
900,000.00 900,000.00
285,000.00 285,000.00
1,680,000.00 1,680,000.00
1,200,000.00 1,200,000.00
5,133,000.00 ₱5,133,000.00
3,876,000.00 3,876,000.00
93,000.00 93,000.00

120,000.00 120,000.00
27,000.00 27,000.00
75,000.00 75,000.00
105,000.00 105,000.00
54,000.00 54,000.00
54,000.00 54,000.00
₱8,694,000.00 ₱8,694,000.00 ₱4,218,000.00 ₱5,160,000.00 ₱4,476,000.00 ₱3,534,000.00
₱942,000.00 ₱942,000.00
₱5,160,000.00 ₱5,160,000.00 ₱4,476,000.00 ₱4,476,000.00
ost-closing Trial Balance
cr