The following is a partial list of accounts from Pearl Jam Company: Accounts receivable $3,600 Accounts payable 2,950 Building 79,800 Cash 7,800 Common stock 25,000 Dividends 2,400 Insurance expense 900 Retained earnings 17,500 Salary expense 28,000 Salary payable 1,800 Service revenue 113,200 For the trial balance, what is the DEBIT column total

The debit column total is $122,500.

Explanation:

A trial balance is a list of balances (debit and credits) extracted from the Ledger Accounts. It is used to prepare Financial Statements.

Pearl Jam Company trial balance is prepared as follows :

Trial Balance

                                                       Debit $           Credit $

Accounts receivable                       3,600

Accounts payable                                                 2,950

Building                                          79,800

Cash                                                 7,800

Common stock                                                    25,000

Dividends                                         2,400

Insurance expense                             900

Retained earnings                                               17,500

Salary expense                             28,000

Salary payable                                                       1,800

Service revenue                                                 113,200

Totals                                           122,500         160,450

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