Sapphire Gems and Minerals Co Ltd Trial Balance as of December 31, 2022 DR CR Cash...

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Sapphire Gems and Minerals Co Ltd Trial Balance as of December 31, 2022 DR CR Cash 3,005,000 Accounts receivable 4,445,000 Allowance for bad debt 300,000 Other debtors Merchandise Inventory 8,800,000 Store Supplies 1,200,000 Prepaid Insurance 5,985,000 Prepaid rent 1,484,000 Furniture & Equipment 12,000,500 Accumulated deprecation-Furniture and equipment 4,760,200 Motor Truck 2,660,000 Accumulated depreciation- Motor Truck 1,962,697 Accounts payable 430,900 Salary payable Interest payable Unearned Sales revenue Note Payable, long term Capital Withdrawals Sales revenue Sales discount Sales returns and allowances Cost of goods sold Salaries expense Insurance Expense Utilities Expense Rent Expense Depreciation Expense - Furniture and Equipment Depreciation Expense - Motor truck Store Supplies Expense Gain/loss on Disposal of Fixed Asset Bad-Debt Expense Interest Expense 1,255,550 5,190,000 15,801,403 55,750 30,000,000 705,500 750,500 7,450,000 8,900,000 705,500 1,554,000 59,700,750 59,700,750 Sapphire Gems and Minerals Co Ltd Trial Balance as of December 31, 2022 DR CR Cash 3,005,000 Accounts receivable 4,445,000 Allowance for bad debt 300,000 Other debtors Merchandise Inventory 8,800,000 Store Supplies 1,200,000 Prepaid Insurance 5,985,000 Prepaid rent 1,484,000 Furniture & Equipment 12,000,500 Accumulated deprecation-Furniture and equipment 4,760,200 Motor Truck 2,660,000 Accumulated depreciation- Motor Truck 1,962,697 Accounts payable 430,900 Salary payable Interest payable Unearned Sales revenue Note Payable, long term Capital Withdrawals Sales revenue Sales discount Sales returns and allowances Cost of goods sold Salaries expense Insurance Expense Utilities Expense Rent Expense Depreciation Expense - Furniture and Equipment Depreciation Expense - Motor truck Store Supplies Expense Gain/loss on Disposal of Fixed Asset Bad-Debt Expense Interest Expense 1,255,550 5,190,000 15,801,403 55,750 30,000,000 705,500 750,500 7,450,000 8,900,000 705,500 1,554,000 59,700,750 59,700,750