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The schedule below presents the trial balance for the Sigma Consultants Corporation on December 31,2002
Sigma Consultants Corporation
Trial Balance
December 31, 2002
Cash
RM 12,786
Account receivable
24,840
Office supplies
991
Prepaid rent
1,400
Office equipment
6,700
Accumulated depreciation-office equipment
RM 1,600
Account payable
1,820
Notes payable
'
10,000
Unearned fees
2,860
Common stock
Retained earnings
19,387
Dividends
15,000
Fees revenue
58,500
Salaries expenses
33,000
Utility expenses
1,750
Rent expenses
7,700
RM104,167
RM 104,167
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