| Code | Account | Type | Debit EUR | Credit EUR |
|---|---|---|---|---|
| 1000 | Bank — current account | ASSET | 378,450.22 | — |
| 1100 | Trade receivables | ASSET | 214,806.40 | — |
| 1500 | Equipment — cost | ASSET | 84,000.00 | — |
| 1510 | Accumulated depreciation | ASSET | — | 31,500.00 |
| 2100 | Trade payables | LIABILITY | — | 142,908.15 |
| 2300 | Bank loan | LIABILITY | — | 75,000.00 |
| 3000 | Share capital | EQUITY | — | 100.00 |
| 3200 | Retained earnings | EQUITY | — | 378,850.47 |
| 4000 | Sales revenue | REVENUE | — | 250,000.00 |
| 5000 | Operating expenses | EXPENSE | 201,102.00 | — |
Total debit 878,358.62Total credit 878,358.62
Company-scoped fixture · 4-decimal source values · 2-decimal presentation · balanced synthetic trial balance.