Prepare the company's trial balance at April 30, 2016 ,
listing accounts in proper sequence. For example, Accounts Receivable comes before Equipment. List the expense with the largest balance first, the expense with the next largest balance second, and so on.
Select the accounts that will be listed on the trial balance; enter the account balances and finally total the debits and
credits. Remember
to list the accounts in the proper
sequence ; assets first,
then
liabilities followed
by stockholders'
equity (including revenue and expense accounts). List the expenses last with the largest balance first, the expense with the next largest balance second, and so on.
Deluxe Pool Service, Inc.
Trial Balance
April 30, 2016
Account Debit Credit
Total
Account Balance
Dividends . . . . . . . . . . . . . . . $3,200
Common stock . . . . . . . . . . $16,500
Utilities expense . . . . . . . . . . . 1,500
Accounts payable . . . . . . . . . . 4,800
Accounts receivable . . . . . . . . 5,300
Service revenue . . . . . . . . . . 20,700
Delivery expense . . . . . . . . . . . .400
Equipment . . . . . . . . . . . . . . 29,200
Retained earnings . . . . . . . . . 1,500
Note payable . . . . . . . . . . . . 24,500
Salary expense . . . . . . . . . . . .9,000
Cash . . . . . . . . . . . . . . . . . . .19,400

Deluxe Pool Service, Inc.

Trial Balance

April 30, 2016

Account                                    Debit        Credit

Cash . . . . . . . . . . . . . . . . . . . . $19,400

Accounts receivable . . . . . . . . 5,300

Equipment . . . . . . . . . . . . . . . 29,200

Accounts payable . . . . . . . . . . . . . . . . . . . . . $ 4,800

Note payable . . . . . . . . . . . . . . . . . . . . . . . .  . 24,500

Common stock . . . . . . . . . . . . . . . . . . . . . . . . 16,500  

Retained earnings . . . . . . . . . . . . . . . . . . . . . . .1,500

Service revenue . . . . . . . . . . . . . . . . . . . . . .  20,700

Salary expense . . . . . . . . . . .  9,000

Dividends . . . . . . . . . . . . . . . .  3,200

Utilities expense . . . . . . . . . . . 1,500

Delivery expense . . . . . . . . . . .  400

Total . . . . . . . . . . . . . . . . . .  $68,000         $68,000

Explanation:

a) Data:

Deluxe Pool Service, Inc.

Trial Balance

April 30, 2016

Account Debit Credit

Total

Account Balance

Dividends . . . . . . . . . . . . . . . $3,200

Common stock . . . . . . . . . . $16,500

Utilities expense . . . . . . . . . . . 1,500

Accounts payable . . . . . . . . . . 4,800

Accounts receivable . . . . . . . . 5,300

Service revenue . . . . . . . . . . 20,700

Delivery expense . . . . . . . . . . . .400

Equipment . . . . . . . . . . . . . . 29,200

Retained earnings . . . . . . . . . 1,500

Note payable . . . . . . . . . . . . 24,500

Salary expense . . . . . . . . . . . .9,000

Cash . . . . . . . . . . . . . . . . . . .19,400

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