Trial balance
All account balances as at 30 September 2026. The two columns must agree.
Halden & Roe LLP
Trial balance — period ending 30 Sep 2026 · USD
| Code | Account | Debit | Credit |
|---|---|---|---|
| 1000 | Cash at bank | $284,310.55 | — |
| 1100 | Accounts receivable | $128,950.00 | — |
| 1200 | Inventory | $64,200.00 | — |
| 1500 | Equipment | $92,000.00 | — |
| 1510 | Accumulated depreciation | — | $23,400.00 |
| 2000 | Accounts payable | — | $14,910.00 |
| 2100 | Sales tax payable | — | $9,820.40 |
| 2500 | Long-term loan | — | $120,000.00 |
| 3000 | Owner's capital | — | $250,000.00 |
| 3100 | Retained earnings | — | $129,280.15 |
| 4000 | Service revenue | — | $486,300.00 |
| 4100 | Product revenue | — | $142,750.00 |
| 5000 | Cost of goods sold | $198,400.00 | — |
| 6000 | Salaries & wages | $214,800.00 | — |
| 6100 | Rent & utilities | $96,000.00 | — |
| 6200 | Software subscriptions | $29,400.00 | — |
| 6300 | Professional fees | $45,000.00 | — |
| 6400 | Depreciation | $23,400.00 | — |
| Totals | $1,176,460.55 | $1,176,460.55 | |