The following balances were taken from the general ledger of Doogie Corporation as of December 31. All balances are normal. Cash $6,000 Accounts receivable $10,800 Accounts payable 6,000 Common stock 51,000 Equipment 45,000 Dividends 2,400 Utilities expense 2,000 Administrative expense 8,000 Sales revenue 17,200 Prepare a trial balance. Doogie Corporation Trial Balance December 31 Debit Credit Cash Answer Answer Accounts receivable Answer Answer Equipment Answer Answer Accounts payable Answer Answer Common stock Answer Answer Dividends Answer Answer Sales revenue Answer Answer Administrative expense Answer Answer Utilities expense Answer Answer Totals Answer Answer

The total debit in the trial balance gives $72400,same as the total credits

The trial balance is prepared just before the preparation of financial statements such statement of profit or loss ,statement of financial position(balance sheet) as well as cash flow statement.

Find attached spreadsheet containing the trial balance prepared.

Explanation:

The trial validates the arithmetical accuracy of postings done in the ledger accounts.

To prepare the trial balance,balances extracted from the ledgers are required.The rule is that assets,expenses and drawings are debited to trial balance why income,capital and liabilities are credited

Doogie Corporation

Trial Balance December 31

Particulars                          Debit             Credit

Cash                                  $6,000

Accounts receivable       $10,800

Accounts payable                                    6,000

Common stock                                        51,000

Equipment                       45,000

Dividends                           2,400

Utilities expense               2,000

Administrative expense   8,000

Sales revenue                                        17,200

TOTAL                                74,200        74,200

Explanation:

Preparing a trial balance is all about putting all accounts with debit balances on the debit side and all accounts with credit balances on the credit side of the trial balance.

The totals of both side should agree at the end of the day.

        Doogie Corporation

Trial Balance December 31

Particulars                         Debit             Credit

Cash                                  $6,000

Accounts receivable       $10,800

Accounts payable                                    6,000

Common stock                                        51,000

Equipment                       45,000

Dividends                           2,400

Utilities expense               2,000

Administrative expense   8,000

Sales revenue                                        17,200

TOTAL                                74,200        74,200

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