Workspace/Trial Balance
Adjusted Trial Balance
Cumulative debit and credit verification for Harbor Ridge Marine LLC · Period 2026-12
Total General Ledger Debits
$231,798.00
Sum of all debit journal postings
Total General Ledger Credits
$231,798.00
Sum of all credit journal postings
Mathematical Equality (Δ)
$0.00
Ledger is in perfect balance
Trial Balance as of Period 2026-12
Harbor Ridge Marine LLC · US GAAP Standard Format
| Account Code | Account Name | Classification | Debit ($) | Credit ($) |
|---|---|---|---|---|
| 1000 | Cash — Operating (Chase) | Asset | $95,554.00 | $8,364.96 |
| 1050 | Cash — Money Market Reserve | Asset | — | — |
| 1100 | Accounts Receivable (Trade) | Asset | $76,054.00 | $13,054.00 |
| 1200 | Allowance for Doubtful Accounts | Asset | — | — |
| 1300 | Merchandise Inventory | Asset | $38,940.00 | $12,850.00 |
| 1400 | Prepaid Expenses & Deposits | Asset | — | — |
| 2000 | Accounts Payable (Trade) | Liability | $8,400.00 | $24,500.00 |
| 2100 | Credit Card Payable (Amex) | Liability | — | — |
| 2200 | Sales Tax Payable | Liability | — | $4,294.00 |
| 2300 | Accrued Payroll & Benefits | Liability | — | — |
| 3000 | Owner's Equity / Paid-in Capital | Equity | — | $85,000.00 |
| 3100 | Retained Earnings | Equity | — | $47,000.00 |
| 4000 | Service & Consulting Revenue | Revenue | — | $12,200.00 |
| 4100 | Product Sales Revenue | Revenue | — | $24,500.00 |
| 5000 | Cost of Goods Sold (COGS) | COGS | $12,850.00 | — |
| 6100 | Selling & Marketing Expense | Operating Expense | — | — |
| 6200 | General & Administrative Expense | Operating Expense | — | — |
| 6300 | Foreign Exchange Gain / Loss (Realized) | Other Expense | — | $35.04 |
| Total Ledger Debits & Credits | $231,798.00 | $231,798.00 | ||
Under US GAAP, the Trial Balance proves the fundamental mechanical integrity of double-entry posting: every debit is equal and opposite to its credited line.