The accounts of Yardy Company are as follows on November 30,2015: What is the total of the debit column in the trial balance at November 30,2015?
A)$84,300
B)$88,300
C)$91,300
D)$182,600

Question

The accounts of Yardy Company are as follows on November 30,2015:  What is the total of the debit column in the trial balance at November 30,2015?
A)$84,300 
B)$88,300 
C)$91,300 
D)$182,600

Quizplus · Accepted Answer

The total of the debit column in a trial balance must equal the total of the credit column. Since the options list only the debit column, we need to determine the total of both columns. Summing up all the credits, we get:
$3,000 + $1,200 + $48,000 + $3,600 + $9,000 + $1,500 + $2,100 + $6,000 + $200 + $6,700 + $400 + $6,000 + $2,000 = $89,700
Summing up all the debits, we get:
$2,400 + $1,500 + $2,100 + $39,000 + $14,000 + $10,000 + $3,000 + $3,600 + $1,000 + $2,000 + $2,000 + $3,000 + $1,000 = $84,300
Therefore, the best choice is C, which matches the calculated total of the debit column.

The Accounts of Yardy Company Are as Follows on November