| No. | Account | Beginning | Activity | Adjustments | Ending |
|---|---|---|---|---|---|
1000 |
Checking | $0.00 | +$19,655.00 | $0.00 | +$19,655.00 |
1010 |
Business Checking | +$49,169.00 | +$32,562.00 | $0.00 | +$81,731.00 |
1100 |
Accounts Receivable | $0.00 | +$10,244.00 | $0.00 | +$10,244.00 |
1500 |
Inventory Asset | $0.00 | +$9,537.50 | $0.00 | +$9,537.50 |
1700 |
Fixed Assets | +$34,500.00 | +$4,699.00 | $0.00 | +$39,199.00 |
1750 |
Accumulated Depreciation | -$6,900.00 | -$12,059.00 | $0.00 | -$18,959.00 |
2000 |
Accounts Payable | $0.00 | -$9,758.00 | $0.00 | -$9,758.00 |
2100 |
business_cc | $0.00 | -$55.37 | $0.00 | -$55.37 |
2200 |
Sales Tax Payable | $0.00 | -$327.00 | $0.00 | -$327.00 |
3000 |
Opening Balance Equity | -$34,500.00 | -$4,699.00 | $0.00 | -$39,199.00 |
4000 |
Sales | -$127,624.00 | -$149,735.00 | $0.00 | -$277,359.00 |
5000 |
Cost of Goods Sold | +$38,287.00 | +$44,782.50 | $0.00 | +$83,069.50 |
6000 |
Advertising & Marketing | +$10,188.00 | +$11,461.00 | $0.00 | +$21,649.00 |
6250 |
Office Supplies | $0.00 | +$55.37 | $0.00 | +$55.37 |
6300 |
Rent & Lease | +$19,800.00 | +$20,575.00 | $0.00 | +$40,375.00 |
6400 |
Software & Subscriptions | +$3,780.00 | +$4,130.00 | $0.00 | +$7,910.00 |
6900 |
Uncategorized Expense | +$6,400.00 | +$6,748.00 | $0.00 | +$13,148.00 |
7000 |
Depreciation Expense | +$6,900.00 | +$12,184.00 | $0.00 | +$19,084.00 |
| Totals | $0.00 | $0.00 | $0.00 | $0.00 |
Working Trial Balance
Each account's beginning balance, the period's activity, its adjusting entries, and the ending balance, side by side, the way a close workpaper reads. The Adjustments column is exactly the journal entries posted as adjusting; everything else is activity. Figures are signed: positive is a debit balance, negative a credit.