Trial Balance
As at 31 December 2025
Marina Bay Trading Pte Ltd
Trial Balance
As at 31 December 2025
SFRS
UEN 202312345A
SGD
| Account | Debit (SGD) | Credit (SGD) |
|---|---|---|
| Bank – DBS Current | $287,540.00 | — |
| Accounts Receivable | $48,200.00 | — |
| Revenue – Sales | — | $482,350.00 |
| Purchases | $58,200.00 | — |
| Salary Expense | $124,000.00 | — |
| Rental Expense | $64,800.00 | — |
| Bank Charges | $4,120.00 | — |
| Tax / GST Payable | — | $28,400.00 |
| Loan Payable – OCBC | — | $42,000.00 |
| Suspense Account | $1,120.00 | $2,100.00 |
| Miscellaneous Expense | $38,700.00 | — |
| Retained Earnings | — | $71,830.00 |
| Total | $626,680.00 | $626,680.00 |
Note 1 – Prepared under SFRS for Small Entities.