Cash Supplies Accounts receivable Roa, capital 250,000 Accounts payable Accounts Balance 67,000 c/d Video 85,000 67,000 rental 105,000 Cash 77,000 income рayable Video rental income Balance c/d 78,000 Cash 65,000 67,000 67,000 28,000 Roa. withdrawal Accounts | 105,000 | 105,000 77,000 47,000 receivable Video tape Rent expense 41,500 Accounts 235,000 Balance 235,000 payable Salaries expensel Utilities 17,500 c/d еxpense Balance cld Balance Cash 65,000 65,000 149,000 235,000 235,000 c/d | 405,000 | 405,000 65,000 | 65,000 Accounts payable Roa, capital Cash 85,000 Supplies 67,000 Video 217,000 tapes 302,000 Rent expense Balance Balance 250,000 Cash 250,000 235,000 Balance Cash 41,500 c/d c/d cld 41,500 302,000 250,000 250,000 41,500 41,500 Video rental income Roa, withdrawal Balance 183,000 Cash c/d Utilities expense 78,000 Balance Cash 47,000 c/d 47,000 Accounts Balance 105,000 Cash 17,500 c/d 17,500 receivable 47,000 47,000 183,000 183,000 |17,500 17,500

Definition Definition Statement that shows the ending balance of all the ledger accounts of a firm at the end of the accounting period. The trial balance is prepared after all the entries have been posted to the ledger accounts and assists in preparing the final accounts of a firm.