1 2 29 30 31 32 25500 - Sales Tax Payable 24000. Payroll Liabilities:24070 State Disability...

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1 2 29 30 31 32 25500 - Sales Tax Payable 24000. Payroll Liabilities:24070 State Disability Payable 24000 - Payroll Liabilities:24080 - Worker's Compensation 24000 - Payroll Liabilities:24100 Emp. Health Ins Payable Dec 31, 19 Debit Credit 48.13 1,214.31 150.00 957.63 33 2600 - Scooter Loan 34 23000 - Loan - Vehicles (Van) 35 23100 - Loan - Vehicles (Utility Truck) 36 37 38 39 40 23200 - Loan - Vehicles (Pickup Truck) 28100 - Loan - Construction Equipment 28200 - Loan - Furniture/Office Equip 28700 - Note Payable - Bank of Anycity 28900 - Mortgage - Office Building 4,000.00 10,501.47 19,936.91 22,641.00 13,911.32 21,000.00 2,693.21 296,283.00 41 30100 - Capital Stock 39,273.75 42 2 32000 - Retained Earnings 61,756.76 43 40100 Construction Income 0.00 44 40100 Construction Income:40110 - Design Income 36,729.25 45 40100 Construction Income:40130 - Labor Income 208,225.42 46 40100 Construction Income:40140 Materials Income 119,920.67 47 48 40100 Construction Income:40150 Subcontracted Labor Income 40100 Construction Income:40199. Less Discounts given 82,710.35 48.35 49 50 51 40500 - Reimbursement Income:40520 - Permit Reimbursement Income 40500 - Reimbursement Income:40530. Reimbursed Freight & Delivery 50100. Cost of Goods Sold 1,223.75 896.05 14,766.19 52 54000. Job Expenses:54200 Equipment Rental 1,850.00 53 54000 Job Expenses:54300 Job Materials 99,435.90 54 54000. Job Expenses:54400 - Permits and Licenses 700.00 2 Debit Credit 54 55 54000 Job Expenses:54400 Permits and Licenses 54000 Job Expenses:54500 Subcontractors 700.00 63,217.95 56 54000 - Job Expenses:54520 - Freight & Delivery 797.10 57 54000 Job Expenses:54599. Less Discounts Taken 201.81 58 food 44.95 59 60100 - Automobile:60110 - Fuel 1,588.70 60 60100 - Automobile:60120 - Insurance 2,850.24 61 60100 - Automobile:60130 Repairs and Maintenance 2,406.00 62 60300 - Bad debt 300.00 63 60600 - Bank Service Charges 125.00 64 62100 - Insurance:62110 - Disability Insurance 65 62100 Insurance:62120 - Liability Insurance 582.06 5,885.96 66 62100 - Insurance:62130 Work Comp 13,657.07 67 68 69 70 71 62400 - Interest Expense:62420 Loan Interest 62700 - Payroll Expenses:62710 - Gross Wages 62700 - Payroll Expenses:62720 - Payroll Taxes 62700 - Payroll Expenses:62730 - FUTA Expense 62700 - Payroll Expenses:62740 - SUTA Expense 151,995.65 110,400.10 8,445.61 268.00 1,233.50 72 63100. Postage 104.20 73 63600. Professional Fees:63610 - Accounting 250.00 74 64200-Repairs:64210 - Building Repairs 175.00 75 64200 - Repairs:64220 - Computer Repairs 0.00 76 64200- Repairs:64230 Equipment Repairs 1,350.00 77 64800 Tools and Machinery 78 65100 - Utilities:65110 - Gas and Electric 79 65100 - Utilities:65120 - Telephone 2,820.68 1,164.16 841.15 72 63100 - Postage 104.20 73 63600 Professional Fees:63610 - Accounting 250.00 74 64200-Repairs:64210 - Building Repairs 75 64200-Repairs:64220 - Computer Repairs 175.00 0.00 76 64200 - Repairs:64230 - Equipment Repairs 1,350.00 77 64800 - Tools and Machinery 2,820.68 78 65100 - Utilities:65110 - Gas and Electric 1,164.16 79 65100 - Utilities:65120 - Telephone 841.15 80 65100 - Utilities:65130 - Water 264.00 81 70100 - Other Income 146.80 82 70200 . Interest Income 229.16 83 TOTAL 1,225,000.48 1,225,000.48 84 85 86 87 88 89 1 2 3 10300. Savings Dec 31, 18 Debit 15,881.03 Credit 4 10100 Checking 36,810.16 5 10400 - Petty Cash 500.00 6 11000 - Accounts Receivable 21,249.39 7 12000. Undeposited Funds 18,252.08 8 12100 Inventory Asset 12,767.04 9 12800 - Employee Advances 770.00 10 13100 - Pre-paid Insurance 4,943.02 11 13400. Retainage Receivable 1,796.72 12 15000 Furniture and Equipment 22,826.00 13 15100 - Vehicles 78,936.91 14 15200 - Buildings and Improvements 325,000.00 569 15 15300 Construction Equipment 16 16900 - Land 17 17000. Accumulated Depreciation 15,300.00 90,000.00 110,344.60 18 18700 Security Deposits 1,720.00 19 20000 Accounts Payable 13,100.00 20 20500 - QuickBooks Credit Card 0.00 21 20600 - CalOil Credit Card 530.00 22 24000 - Payroll Liabilities:24010. Federal Withholding 0.00 23 24000. Payroll Liabilities:24020 FICA Payable 0.00 24 24000 - Payroll Liabilities:24040 - FUTA Payable 0.00 25 26 24000 - Payroll Liabilities:24050. State Withholding 24000 0.00 Payroll Liabilities:24060 - SUTA Payable 0.00 27 24000 - Payroll Liabilities:24070 State Disability Payable 0.00 28 24000 - Pavroll Liabilities:24080 Worker's Compensation 0.00 A 1 2 29 25500 Sales Tax Payable 30 23000 Loan - Vehicles (Van) 31 32 33 34 35 23100 Loan - Vehicles (Utility Truck) 23200 Loan - Vehicles (Pickup Truck) 28100 Loan - Construction Equipment 28200 Loan - Furniture/Office Equip 28700 Note Payable - Bank of Anycity B E F G H K Dec 31, 18 Debit Credit 72.18 16,290.52 19,936.91 22,641.00 14,343.11 21,000.00 31,180.52 36 28900 Mortgage - Office Building 296,283.00 37 30100 - Capital Stock 38 32000 Retained Earnings 39 40100 Construction Income:40110 - Design Income 39,273.75 36,213.97 3,400.00 40 40100 Construction Income:40130 - Labor Income 16,335.00 41 40100 Construction Income:40140 Materials Income 36,023.77 42 40100 Construction Income:40150 Subcontracted Labor Income 112,666.50 43 40500 - Reimbursement Income:40520 Permit Reimbursement Income 835.00 44 50100 - Cost of Goods Sold 5,620.96 45 54000. Job Expenses:54300 - Job Materials 46 54000 Job Expenses:54400 - Permits and Licenses 12,171.60 225.00 47 54000 Job Expenses:54500 Subcontractors 53,350.00 48 60100 - Automobile:60110 - Fuel 1,715.00 49 60100 - Automobile:60120 Insurance 2,850.24 50 60100 - Automobile:60130 - Repairs and Maintenance 2,550.00 51 60600 Bank Service Charges 150.00 52 60900 Depreciation Expense 44,435.91 53 62100 - Insurance:62110. Disability Insurance 600.00 54 62100 Insurance:62120 - Liability Insurance 5.092.98 A B D 1 2 Dec 31, 18 Debit Credit 53 54 55 62100 - Insurance:62110 - Disability Insurance 62100 Insurance:62120 Liability Insurance 62100 Insurance:62130 - Work Comp 600.00 5,092.98 3,300.00 56 62400. Interest Expense:62420 - Loan Interest 4,705.48 57 58 63600 - Professional Fees:63610 - Accounting 64200-Repairs:64220 - Computer Repairs 250.00 714.00 59 64200-Repairs:64230 Equipment Repairs 1,800.00 60 64800 - Tools and Machinery 1,457.91 61 65100 - Utilities:65110. Gas and Electric 1,841.43 62 65100 - Utilities:65120 - Telephone 880.00 63 65100 - Utilities:65130 Water 288.00 64 70200 - Interest Income 281.03 65 TOTAL 790,750.86 790,750.86 66 67 68 69 70 71 72 73 74 75 E F H 1 2 29 30 31 32 25500 - Sales Tax Payable 24000. Payroll Liabilities:24070 State Disability Payable 24000 - Payroll Liabilities:24080 - Worker's Compensation 24000 - Payroll Liabilities:24100 Emp. Health Ins Payable Dec 31, 19 Debit Credit 48.13 1,214.31 150.00 957.63 33 2600 - Scooter Loan 34 23000 - Loan - Vehicles (Van) 35 23100 - Loan - Vehicles (Utility Truck) 36 37 38 39 40 23200 - Loan - Vehicles (Pickup Truck) 28100 - Loan - Construction Equipment 28200 - Loan - Furniture/Office Equip 28700 - Note Payable - Bank of Anycity 28900 - Mortgage - Office Building 4,000.00 10,501.47 19,936.91 22,641.00 13,911.32 21,000.00 2,693.21 296,283.00 41 30100 - Capital Stock 39,273.75 42 2 32000 - Retained Earnings 61,756.76 43 40100 Construction Income 0.00 44 40100 Construction Income:40110 - Design Income 36,729.25 45 40100 Construction Income:40130 - Labor Income 208,225.42 46 40100 Construction Income:40140 Materials Income 119,920.67 47 48 40100 Construction Income:40150 Subcontracted Labor Income 40100 Construction Income:40199. Less Discounts given 82,710.35 48.35 49 50 51 40500 - Reimbursement Income:40520 - Permit Reimbursement Income 40500 - Reimbursement Income:40530. Reimbursed Freight & Delivery 50100. Cost of Goods Sold 1,223.75 896.05 14,766.19 52 54000. Job Expenses:54200 Equipment Rental 1,850.00 53 54000 Job Expenses:54300 Job Materials 99,435.90 54 54000. Job Expenses:54400 - Permits and Licenses 700.00 2 Debit Credit 54 55 54000 Job Expenses:54400 Permits and Licenses 54000 Job Expenses:54500 Subcontractors 700.00 63,217.95 56 54000 - Job Expenses:54520 - Freight & Delivery 797.10 57 54000 Job Expenses:54599. Less Discounts Taken 201.81 58 food 44.95 59 60100 - Automobile:60110 - Fuel 1,588.70 60 60100 - Automobile:60120 - Insurance 2,850.24 61 60100 - Automobile:60130 Repairs and Maintenance 2,406.00 62 60300 - Bad debt 300.00 63 60600 - Bank Service Charges 125.00 64 62100 - Insurance:62110 - Disability Insurance 65 62100 Insurance:62120 - Liability Insurance 582.06 5,885.96 66 62100 - Insurance:62130 Work Comp 13,657.07 67 68 69 70 71 62400 - Interest Expense:62420 Loan Interest 62700 - Payroll Expenses:62710 - Gross Wages 62700 - Payroll Expenses:62720 - Payroll Taxes 62700 - Payroll Expenses:62730 - FUTA Expense 62700 - Payroll Expenses:62740 - SUTA Expense 151,995.65 110,400.10 8,445.61 268.00 1,233.50 72 63100. Postage 104.20 73 63600. Professional Fees:63610 - Accounting 250.00 74 64200-Repairs:64210 - Building Repairs 175.00 75 64200 - Repairs:64220 - Computer Repairs 0.00 76 64200- Repairs:64230 Equipment Repairs 1,350.00 77 64800 Tools and Machinery 78 65100 - Utilities:65110 - Gas and Electric 79 65100 - Utilities:65120 - Telephone 2,820.68 1,164.16 841.15 72 63100 - Postage 104.20 73 63600 Professional Fees:63610 - Accounting 250.00 74 64200-Repairs:64210 - Building Repairs 75 64200-Repairs:64220 - Computer Repairs 175.00 0.00 76 64200 - Repairs:64230 - Equipment Repairs 1,350.00 77 64800 - Tools and Machinery 2,820.68 78 65100 - Utilities:65110 - Gas and Electric 1,164.16 79 65100 - Utilities:65120 - Telephone 841.15 80 65100 - Utilities:65130 - Water 264.00 81 70100 - Other Income 146.80 82 70200 . Interest Income 229.16 83 TOTAL 1,225,000.48 1,225,000.48 84 85 86 87 88 89 1 2 3 10300. Savings Dec 31, 18 Debit 15,881.03 Credit 4 10100 Checking 36,810.16 5 10400 - Petty Cash 500.00 6 11000 - Accounts Receivable 21,249.39 7 12000. Undeposited Funds 18,252.08 8 12100 Inventory Asset 12,767.04 9 12800 - Employee Advances 770.00 10 13100 - Pre-paid Insurance 4,943.02 11 13400. Retainage Receivable 1,796.72 12 15000 Furniture and Equipment 22,826.00 13 15100 - Vehicles 78,936.91 14 15200 - Buildings and Improvements 325,000.00 569 15 15300 Construction Equipment 16 16900 - Land 17 17000. Accumulated Depreciation 15,300.00 90,000.00 110,344.60 18 18700 Security Deposits 1,720.00 19 20000 Accounts Payable 13,100.00 20 20500 - QuickBooks Credit Card 0.00 21 20600 - CalOil Credit Card 530.00 22 24000 - Payroll Liabilities:24010. Federal Withholding 0.00 23 24000. Payroll Liabilities:24020 FICA Payable 0.00 24 24000 - Payroll Liabilities:24040 - FUTA Payable 0.00 25 26 24000 - Payroll Liabilities:24050. State Withholding 24000 0.00 Payroll Liabilities:24060 - SUTA Payable 0.00 27 24000 - Payroll Liabilities:24070 State Disability Payable 0.00 28 24000 - Pavroll Liabilities:24080 Worker's Compensation 0.00 A 1 2 29 25500 Sales Tax Payable 30 23000 Loan - Vehicles (Van) 31 32 33 34 35 23100 Loan - Vehicles (Utility Truck) 23200 Loan - Vehicles (Pickup Truck) 28100 Loan - Construction Equipment 28200 Loan - Furniture/Office Equip 28700 Note Payable - Bank of Anycity B E F G H K Dec 31, 18 Debit Credit 72.18 16,290.52 19,936.91 22,641.00 14,343.11 21,000.00 31,180.52 36 28900 Mortgage - Office Building 296,283.00 37 30100 - Capital Stock 38 32000 Retained Earnings 39 40100 Construction Income:40110 - Design Income 39,273.75 36,213.97 3,400.00 40 40100 Construction Income:40130 - Labor Income 16,335.00 41 40100 Construction Income:40140 Materials Income 36,023.77 42 40100 Construction Income:40150 Subcontracted Labor Income 112,666.50 43 40500 - Reimbursement Income:40520 Permit Reimbursement Income 835.00 44 50100 - Cost of Goods Sold 5,620.96 45 54000. Job Expenses:54300 - Job Materials 46 54000 Job Expenses:54400 - Permits and Licenses 12,171.60 225.00 47 54000 Job Expenses:54500 Subcontractors 53,350.00 48 60100 - Automobile:60110 - Fuel 1,715.00 49 60100 - Automobile:60120 Insurance 2,850.24 50 60100 - Automobile:60130 - Repairs and Maintenance 2,550.00 51 60600 Bank Service Charges 150.00 52 60900 Depreciation Expense 44,435.91 53 62100 - Insurance:62110. Disability Insurance 600.00 54 62100 Insurance:62120 - Liability Insurance 5.092.98 A B D 1 2 Dec 31, 18 Debit Credit 53 54 55 62100 - Insurance:62110 - Disability Insurance 62100 Insurance:62120 Liability Insurance 62100 Insurance:62130 - Work Comp 600.00 5,092.98 3,300.00 56 62400. Interest Expense:62420 - Loan Interest 4,705.48 57 58 63600 - Professional Fees:63610 - Accounting 64200-Repairs:64220 - Computer Repairs 250.00 714.00 59 64200-Repairs:64230 Equipment Repairs 1,800.00 60 64800 - Tools and Machinery 1,457.91 61 65100 - Utilities:65110. Gas and Electric 1,841.43 62 65100 - Utilities:65120 - Telephone 880.00 63 65100 - Utilities:65130 Water 288.00 64 70200 - Interest Income 281.03 65 TOTAL 790,750.86 790,750.86 66 67 68 69 70 71 72 73 74 75 E F H