Accountant view
Value reviews inventory written down to market Locked
| Date | Animal | Reason | Written down | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Dec 31 | 01-08 | Year-end value review: unsold 2025 holdover New value $15.00 What gets recorded
Year-end value review: unsold 2025 holdover: cost lowered to $15.00 | $210.51 |
Added by your ScaleLedger accountant at year end.
Adjusting entries Locked
| Date | Memo | Amount | ||||||
|---|---|---|---|---|---|---|---|---|
| Oct 28 | Shipping label coded to supplies by mistakeWhat gets recorded
Shipping label coded to supplies by mistake | $18.40 |
Added by your ScaleLedger accountant.
Trial balance activity
Download for Excel567 lines · debits $75,694.86 · credits $75,694.86. The download has every line (debits positive, credits negative) plus a trial balance for the same dates.
| Date | GL account | GL account description | Transaction description | Transaction amount |
|---|---|---|---|---|
| Jan 1 | 1010 | Square | Opening balances · Balances at 2025-12-31 | $2,150.00 |
| Jan 1 | 1020 | PayPal | Opening balances · Balances at 2025-12-31 | $640.25 |
| Jan 1 | 1050 | Cash on hand | Opening balances · Balances at 2025-12-31 | $180.00 |
| Jan 1 | 1300 | Inventory, animals for sale | Opening balances · Balances at 2025-12-31 | $285.60 |
| Jan 1 | 1400 | Breeder stock | Opening balances · Balances at 2025-12-31 | $21,900.00 |
| Jan 1 | 1410 | Accumulated depreciation, breeders | Opening balances · Balances at 2025-12-31 | −$2,091.42 |
| Jan 1 | 1500 | Equipment | Opening balances · Balances at 2025-12-31 | $5,969.99 |
| Jan 1 | 1510 | Accumulated depreciation, equipment | Opening balances · Balances at 2025-12-31 | −$1,522.00 |
| Jan 1 | 2200 | Sales tax payable | Opening balances · Balances at 2025-12-31 | −$48.60 |
| Jan 1 | 3000 | Owners' equity, beginning of year · Jordan Hale | Opening balances · Balances at 2025-12-31 | −$13,731.91 |
| Jan 1 | 3000 | Owners' equity, beginning of year · Casey Hale | Opening balances · Balances at 2025-12-31 | −$13,731.91 |
| Jan 2 | 1200 | Prepaid expenses | General · Annual store subscription · Paid ahead for 12 months; expensed month by month | $299.00 |
| Jan 2 | 1010 | Square | General · Annual store subscription · Paid ahead for 12 months; expensed month by month | −$299.00 |
| Jan 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $241.93 |
| Jan 5 | 2300 | Due to or from owners · Jordan Hale | Feeders · Frozen rat order · Feeder order held until it is allocated | −$241.93 |
| Jan 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 12 animals on hand, about $20.16 each | $241.93 |
| Jan 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 12 animals on hand, about $20.16 each | −$241.93 |
| Jan 12 | 5430 | Utilities | Utilities · Reptile room power, Jan · Business expense | $102.50 |
| Jan 12 | 1010 | Square | Utilities · Reptile room power, Jan · Business expense | −$102.50 |
| Jan 17 | 1030 | Venmo | Sale · Avery Lindqvist · Animal sale | $271.07 |
| Jan 17 | 4000 | Animal sales | Sale · Avery Lindqvist · Animal sale | −$271.07 |
| Jan 17 | 5600 | Cost of animals sold | Cost of 01-06 · Cost of 01-06 moves from inventory to cost of animals sold | $46.57 |
| Jan 17 | 1300 | Inventory, animals for sale | Cost of 01-06 · Cost of 01-06 moves from inventory to cost of animals sold | −$46.57 |
| Jan 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $69.32 |
| Jan 19 | 1050 | Cash on hand | Feeders · Live rat order · Feeder order held until it is allocated | −$69.32 |
| Jan 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 11 animals on hand, about $6.30 each | $69.32 |
| Jan 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 11 animals on hand, about $6.30 each | −$69.32 |
| Jan 31 | 5300 | Trade shows | Show fees · Show table · Business expense | $125.00 |
| Jan 31 | 2300 | Due to or from owners · Jordan Hale | Show fees · Show table · Business expense | −$125.00 |
| Jan 31 | 5400 | General and administrative | Prepaid used · Annual store subscription · Month 1 of 12 | $24.92 |
| Jan 31 | 1200 | Prepaid expenses | Prepaid used · Annual store subscription · Month 1 of 12 | −$24.92 |
| Feb 2 | 5100 | Supplies | Supplies and bedding · Aspen bedding · Business expense | $142.75 |
| Feb 2 | 1010 | Square | Supplies and bedding · Aspen bedding · Business expense | −$142.75 |
| Feb 5 | 1020 | PayPal | Content · Patreon · Jan memberships | $154.93 |
| Feb 5 | 5150 | Payment and marketplace fees | Content · Patreon · Jan memberships | $18.76 |
| Feb 5 | 4300 | Content and memberships | Content · Patreon · Jan memberships | −$173.69 |
| Feb 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $301.09 |
| Feb 5 | 1010 | Square | Feeders · Frozen rat order · Feeder order held until it is allocated | −$301.09 |
| Feb 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 11 animals on hand, about $27.37 each | $301.09 |
| Feb 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 11 animals on hand, about $27.37 each | −$301.09 |
| Feb 12 | 5430 | Utilities | Utilities · Reptile room power, Feb · Business expense | $130.59 |
| Feb 12 | 1010 | Square | Utilities · Reptile room power, Feb · Business expense | −$130.59 |
| Feb 14 | 1500 | Equipment | Equipment · Six-outlet proportional thermostat · Recorded as equipment and depreciated | $389.00 |
| Feb 14 | 2300 | Due to or from owners · Jordan Hale | Equipment · Six-outlet proportional thermostat · Recorded as equipment and depreciated | −$389.00 |
| Feb 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $45.33 |
| Feb 19 | 1050 | Cash on hand | Feeders · Live rat order · Feeder order held until it is allocated | −$45.33 |
| Feb 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 11 animals on hand, about $4.12 each | $45.33 |
| Feb 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 11 animals on hand, about $4.12 each | −$45.33 |
| Feb 21 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $350.00 |
| Feb 21 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$324.07 |
| Feb 21 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$25.93 |
| Feb 21 | 5600 | Cost of animals sold | Cost of 02-09 · Cost of 02-09 moves from inventory to cost of animals sold | $84.35 |
| Feb 21 | 1300 | Inventory, animals for sale | Cost of 02-09 · Cost of 02-09 moves from inventory to cost of animals sold | −$84.35 |
| Feb 21 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $120.00 |
| Feb 21 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$111.11 |
| Feb 21 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$8.89 |
| Feb 21 | 5600 | Cost of animals sold | Cost of 1-BP-03 · Cost of 1-BP-03 moves from inventory to cost of animals sold | $76.55 |
| Feb 21 | 1300 | Inventory, animals for sale | Cost of 1-BP-03 · Cost of 1-BP-03 moves from inventory to cost of animals sold | −$76.55 |
| Feb 21 | 1010 | Square | Sale · Tomas Reyes · Animal sale | $628.91 |
| Feb 21 | 5150 | Payment and marketplace fees | Sale · Tomas Reyes · Animal sale | $19.09 |
| Feb 21 | 4000 | Animal sales | Sale · Tomas Reyes · Animal sale | −$600.00 |
| Feb 21 | 2200 | Sales tax payable | Sale · Tomas Reyes · Animal sale | −$48.00 |
| Feb 21 | 5600 | Cost of animals sold | Cost of 02-10 · Cost of 02-10 moves from inventory to cost of animals sold | $84.35 |
| Feb 21 | 1300 | Inventory, animals for sale | Cost of 02-10 · Cost of 02-10 moves from inventory to cost of animals sold | −$84.35 |
| Feb 28 | 5400 | General and administrative | Prepaid used · Annual store subscription · Month 2 of 12 | $24.92 |
| Feb 28 | 1200 | Prepaid expenses | Prepaid used · Annual store subscription · Month 2 of 12 | −$24.92 |
| Mar 1 | 1400 | Breeder stock | Breeder added · Kahl Albino het Hypo · Breeder contributed by a partner | $1,900.00 |
| Mar 1 | 3100 | Owner contributions · Jordan Hale | Breeder added · Kahl Albino het Hypo · Breeder contributed by a partner | −$1,900.00 |
| Mar 1 | 1400 | Breeder stock | Breeder added · Hypo Leopard het Anery · Breeder contributed by a partner | $2,600.00 |
| Mar 1 | 3100 | Owner contributions · Casey Hale | Breeder added · Hypo Leopard het Anery · Breeder contributed by a partner | −$2,600.00 |
| Mar 1 | 1010 | Square | Partner contribution · Money put in by a partner | $500.00 |
| Mar 1 | 3100 | Owner contributions · Casey Hale | Partner contribution · Money put in by a partner | −$500.00 |
| Mar 2 | 5200 | Marketing and advertising | Marketing · Photo light kit · Business expense | $129.99 |
| Mar 2 | 2300 | Due to or from owners · Jordan Hale | Marketing · Photo light kit · Business expense | −$129.99 |
| Mar 5 | 1020 | PayPal | Content · Patreon · Feb memberships | $136.36 |
| Mar 5 | 5150 | Payment and marketplace fees | Content · Patreon · Feb memberships | $16.51 |
| Mar 5 | 4300 | Content and memberships | Content · Patreon · Feb memberships | −$152.87 |
| Mar 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $263.86 |
| Mar 5 | 2300 | Due to or from owners · Jordan Hale | Feeders · Frozen rat order · Feeder order held until it is allocated | −$263.86 |
| Mar 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 8 animals on hand, about $32.98 each | $263.86 |
| Mar 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 8 animals on hand, about $32.98 each | −$263.86 |
| Mar 8 | 5000 | Shipping | Shipping · Shipping label · 02-11 · Business expense | $74.11 |
| Mar 8 | 1020 | PayPal | Shipping · Shipping label · 02-11 · Business expense | −$74.11 |
| Mar 8 | 1020 | PayPal | Sale · Priya Natarajan · Animal sale | $898.06 |
| Mar 8 | 5150 | Payment and marketplace fees | Sale · Priya Natarajan · Animal sale | $27.13 |
| Mar 8 | 4000 | Animal sales | Sale · Priya Natarajan · Animal sale | −$860.19 |
| Mar 8 | 4050 | Shipping charged to customers | Sale · Priya Natarajan · Animal sale | −$65.00 |
| Mar 8 | 5600 | Cost of animals sold | Cost of 02-11 · Cost of 02-11 moves from inventory to cost of animals sold | $117.33 |
| Mar 8 | 1300 | Inventory, animals for sale | Cost of 02-11 · Cost of 02-11 moves from inventory to cost of animals sold | −$117.33 |
| Mar 10 | 5100 | Supplies | Supplies and bedding · Insulated shipping boxes, case of 25 · Business expense | $162.50 |
| Mar 10 | 1010 | Square | Supplies and bedding · Insulated shipping boxes, case of 25 · Business expense | −$162.50 |
| Mar 12 | 5430 | Utilities | Utilities · Reptile room power, Mar · Business expense | $108.33 |
| Mar 12 | 1010 | Square | Utilities · Reptile room power, Mar · Business expense | −$108.33 |
| Mar 14 | 5800 | Depreciation | Depreciation · Spider Pastel · Depreciation from Jan 1 to the date it left | $12.86 |
| Mar 14 | 1410 | Accumulated depreciation, breeders | Depreciation · Spider Pastel · Depreciation from Jan 1 to the date it left | −$12.86 |
| Mar 14 | 1020 | PayPal | Breeder sold · Spider Pastel · Sold for $400.00 against a book value of $394.17 | $400.00 |
| Mar 14 | 1410 | Accumulated depreciation, breeders | Breeder sold · Spider Pastel · Sold for $400.00 against a book value of $394.17 | $55.83 |
| Mar 14 | 1400 | Breeder stock | Breeder sold · Spider Pastel · Sold for $400.00 against a book value of $394.17 | −$450.00 |
| Mar 14 | 4100 | Gain or loss on breeders and equipment | Breeder sold · Spider Pastel · Sold for $400.00 against a book value of $394.17 | −$5.83 |
| Mar 15 | 1300 | Inventory, animals for sale | Animal bought · X-01 · Bought from Pinecrest Pythons for resale | $350.00 |
| Mar 15 | 1020 | PayPal | Animal bought · X-01 · Bought from Pinecrest Pythons for resale | −$350.00 |
| Mar 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $47.33 |
| Mar 19 | 2300 | Due to or from owners · Casey Hale | Feeders · Live rat order · Feeder order held until it is allocated | −$47.33 |
| Mar 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 8 animals on hand, about $5.92 each | $47.33 |
| Mar 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 8 animals on hand, about $5.92 each | −$47.33 |
| Mar 21 | 1060 | Business checking | Content · YouTube · Ad revenue, Jan–Feb | $157.90 |
| Mar 21 | 4300 | Content and memberships | Content · YouTube · Ad revenue, Jan–Feb | −$157.90 |
| Mar 31 | 5400 | General and administrative | Prepaid used · Annual store subscription · Month 3 of 12 | $24.92 |
| Mar 31 | 1200 | Prepaid expenses | Prepaid used · Annual store subscription · Month 3 of 12 | −$24.92 |
| Apr 1 | 1010 | Square | Loan · Valley Credit Union · Loan money received | $1,500.00 |
| Apr 1 | 2400 | Loans payable | Loan · Valley Credit Union · Loan money received | −$1,500.00 |
| Apr 3 | 1500 | Equipment | Equipment · 8-tub rack system · Recorded as equipment and depreciated | $1,850.00 |
| Apr 3 | 1010 | Square | Equipment · 8-tub rack system · Recorded as equipment and depreciated | −$1,850.00 |
| Apr 5 | 1020 | PayPal | Content · Patreon · Mar memberships | $215.91 |
| Apr 5 | 5150 | Payment and marketplace fees | Content · Patreon · Mar memberships | $26.14 |
| Apr 5 | 4300 | Content and memberships | Content · Patreon · Mar memberships | −$242.05 |
| Apr 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $233.49 |
| Apr 5 | 1010 | Square | Feeders · Frozen rat order · Feeder order held until it is allocated | −$233.49 |
| Apr 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 8 animals on hand, about $29.19 each | $233.49 |
| Apr 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 8 animals on hand, about $29.19 each | −$233.49 |
| Apr 11 | 5000 | Shipping | Shipping · Shipping label · 01-07 · Business expense | $58.31 |
| Apr 11 | 1020 | PayPal | Shipping · Shipping label · 01-07 · Business expense | −$58.31 |
| Apr 11 | 1030 | Venmo | Sale · Deshawn Carter · Animal sale | $324.97 |
| Apr 11 | 4000 | Animal sales | Sale · Deshawn Carter · Animal sale | −$259.97 |
| Apr 11 | 4050 | Shipping charged to customers | Sale · Deshawn Carter · Animal sale | −$65.00 |
| Apr 11 | 5600 | Cost of animals sold | Cost of 01-07 · Cost of 01-07 moves from inventory to cost of animals sold | $152.48 |
| Apr 11 | 1300 | Inventory, animals for sale | Cost of 01-07 · Cost of 01-07 moves from inventory to cost of animals sold | −$152.48 |
| Apr 12 | 5430 | Utilities | Utilities · Reptile room power, Apr · Business expense | $126.61 |
| Apr 12 | 1010 | Square | Utilities · Reptile room power, Apr · Business expense | −$126.61 |
| Apr 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $54.64 |
| Apr 19 | 1050 | Cash on hand | Feeders · Live rat order · Feeder order held until it is allocated | −$54.64 |
| Apr 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 7 animals on hand, about $7.81 each | $54.64 |
| Apr 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 7 animals on hand, about $7.81 each | −$54.64 |
| Apr 20 | 2200 | Sales tax payable | Sales tax payment · Q1 sales tax · Sales tax paid to the state | $48.60 |
| Apr 20 | 1010 | Square | Sales tax payment · Q1 sales tax · Sales tax paid to the state | −$48.60 |
| Apr 25 | 5000 | Shipping | Shipping · Shipping label · 1-BP-04 · Business expense | $65.51 |
| Apr 25 | 1020 | PayPal | Shipping · Shipping label · 1-BP-04 · Business expense | −$65.51 |
| Apr 25 | 1020 | PayPal | Sale · Hannah Kowalski · Animal sale | $155.06 |
| Apr 25 | 5150 | Payment and marketplace fees | Sale · Hannah Kowalski · Animal sale | $4.94 |
| Apr 25 | 4000 | Animal sales | Sale · Hannah Kowalski · Animal sale | −$95.00 |
| Apr 25 | 4050 | Shipping charged to customers | Sale · Hannah Kowalski · Animal sale | −$65.00 |
| Apr 25 | 5600 | Cost of animals sold | Cost of 1-BP-04 · Cost of 1-BP-04 moves from inventory to cost of animals sold | $152.45 |
| Apr 25 | 1300 | Inventory, animals for sale | Cost of 1-BP-04 · Cost of 1-BP-04 moves from inventory to cost of animals sold | −$152.45 |
| Apr 28 | 5100 | Supplies | Supplies and bedding · 32 oz deli cups, sleeve of 50 · Business expense | $21.50 |
| Apr 28 | 2300 | Due to or from owners · Jordan Hale | Supplies and bedding · 32 oz deli cups, sleeve of 50 · Business expense | −$21.50 |
| Apr 30 | 5400 | General and administrative | Prepaid used · Annual store subscription · Month 4 of 12 | $24.92 |
| Apr 30 | 1200 | Prepaid expenses | Prepaid used · Annual store subscription · Month 4 of 12 | −$24.92 |
| May 1 | 2400 | Loans payable | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | $118.00 |
| May 1 | 5700 | Interest | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | $11.25 |
| May 1 | 1010 | Square | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | −$129.25 |
| May 2 | 1500 | Equipment | Equipment · Hatchling tubs, set of 15 · Recorded as equipment and depreciated | $345.00 |
| May 2 | 2300 | Due to or from owners · Jordan Hale | Equipment · Hatchling tubs, set of 15 · Recorded as equipment and depreciated | −$345.00 |
| May 5 | 1020 | PayPal | Content · Patreon · Apr memberships | $156.97 |
| May 5 | 5150 | Payment and marketplace fees | Content · Patreon · Apr memberships | $19.00 |
| May 5 | 4300 | Content and memberships | Content · Patreon · Apr memberships | −$175.97 |
| May 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $282.46 |
| May 5 | 2300 | Due to or from owners · Jordan Hale | Feeders · Frozen rat order · Feeder order held until it is allocated | −$282.46 |
| May 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 18 animals on hand, about $15.69 each | $282.46 |
| May 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 18 animals on hand, about $15.69 each | −$282.46 |
| May 12 | 5430 | Utilities | Utilities · Reptile room power, May · Business expense | $109.99 |
| May 12 | 1010 | Square | Utilities · Reptile room power, May · Business expense | −$109.99 |
| May 15 | 1060 | Business checking | Content · Instagram · Apr subscriptions | $56.09 |
| May 15 | 4300 | Content and memberships | Content · Instagram · Apr subscriptions | −$56.09 |
| May 15 | 5100 | Supplies | Supplies and bedding · Deli cups and tubs · Business expense | $88.40 |
| May 15 | 1010 | Square | Supplies and bedding · Deli cups and tubs · Business expense | −$88.40 |
| May 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $65.16 |
| May 19 | 1050 | Cash on hand | Feeders · Live rat order · Feeder order held until it is allocated | −$65.16 |
| May 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 34 animals on hand, about $1.92 each | $65.16 |
| May 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 34 animals on hand, about $1.92 each | −$65.16 |
| May 30 | 5300 | Trade shows | Show fees · Show table · Business expense | $125.00 |
| May 30 | 2300 | Due to or from owners · Jordan Hale | Show fees · Show table · Business expense | −$125.00 |
| May 30 | 1010 | Square | Deposit · Marcus Bell · Deposit held as a liability until the animal is delivered | $291.00 |
| May 30 | 5150 | Payment and marketplace fees | Deposit · Marcus Bell · Deposit held as a liability until the animal is delivered | $9.00 |
| May 30 | 2250 | Customer deposits | Deposit · Marcus Bell · Deposit held as a liability until the animal is delivered | −$300.00 |
| May 31 | 5400 | General and administrative | Prepaid used · Annual store subscription · Month 5 of 12 | $24.92 |
| May 31 | 1200 | Prepaid expenses | Prepaid used · Annual store subscription · Month 5 of 12 | −$24.92 |
| Jun 1 | 2400 | Loans payable | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | $118.60 |
| Jun 1 | 5700 | Interest | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | $10.65 |
| Jun 1 | 1010 | Square | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | −$129.25 |
| Jun 3 | 5410 | Veterinary | Vet · Neonate check, L-04 · Business expense | $240.00 |
| Jun 3 | 2300 | Due to or from owners · Jordan Hale | Vet · Neonate check, L-04 · Business expense | −$240.00 |
| Jun 5 | 1020 | PayPal | Content · Patreon · May memberships | $162.01 |
| Jun 5 | 5150 | Payment and marketplace fees | Content · Patreon · May memberships | $19.61 |
| Jun 5 | 4300 | Content and memberships | Content · Patreon · May memberships | −$181.62 |
| Jun 5 | 5100 | Supplies | Sponsor · Coldwater Reptile Supply · Paid in products: Substrate and hides for posts | $150.00 |
| Jun 5 | 4310 | Sponsorships | Sponsor · Coldwater Reptile Supply · Paid in products: Substrate and hides for posts | −$150.00 |
| Jun 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $211.23 |
| Jun 5 | 1010 | Square | Feeders · Frozen rat order · Feeder order held until it is allocated | −$211.23 |
| Jun 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 33 animals on hand, about $6.40 each | $211.23 |
| Jun 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 33 animals on hand, about $6.40 each | −$211.23 |
| Jun 10 | 1500 | Equipment | Equipment · Egg incubator · Recorded as equipment and depreciated | $320.00 |
| Jun 10 | 2300 | Due to or from owners · Casey Hale | Equipment · Egg incubator · Recorded as equipment and depreciated | −$320.00 |
| Jun 12 | 5430 | Utilities | Utilities · Reptile room power, Jun · Business expense | $137.27 |
| Jun 12 | 1010 | Square | Utilities · Reptile room power, Jun · Business expense | −$137.27 |
| Jun 15 | 1060 | Business checking | Content · Instagram · May subscriptions | $28.79 |
| Jun 15 | 4300 | Content and memberships | Content · Instagram · May subscriptions | −$28.79 |
| Jun 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $48.04 |
| Jun 19 | 2300 | Due to or from owners · Casey Hale | Feeders · Live rat order · Feeder order held until it is allocated | −$48.04 |
| Jun 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 33 animals on hand, about $1.46 each | $48.04 |
| Jun 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 33 animals on hand, about $1.46 each | −$48.04 |
| Jun 20 | 5910 | Meals | Meals · Show lunch · Meals: 50% deductible for tax | $31.20 |
| Jun 20 | 2100 | Business credit card | Meals · Show lunch · Meals: 50% deductible for tax | −$31.20 |
| Jun 20 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $450.00 |
| Jun 20 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$416.67 |
| Jun 20 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$33.33 |
| Jun 20 | 5600 | Cost of animals sold | Cost of 03-04 · Cost of 03-04 moves from inventory to cost of animals sold | $25.47 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of 03-04 · Cost of 03-04 moves from inventory to cost of animals sold | −$25.47 |
| Jun 20 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $300.00 |
| Jun 20 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$277.78 |
| Jun 20 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$22.22 |
| Jun 20 | 5600 | Cost of animals sold | Cost of 03-07 · Cost of 03-07 moves from inventory to cost of animals sold | $25.47 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of 03-07 · Cost of 03-07 moves from inventory to cost of animals sold | −$25.47 |
| Jun 20 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $250.00 |
| Jun 20 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$231.48 |
| Jun 20 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$18.52 |
| Jun 20 | 5600 | Cost of animals sold | Cost of 04-02 · Cost of 04-02 moves from inventory to cost of animals sold | $9.91 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of 04-02 · Cost of 04-02 moves from inventory to cost of animals sold | −$9.91 |
| Jun 20 | 1010 | Square | Sale · Sofia Brandt · Animal sale | $943.51 |
| Jun 20 | 5150 | Payment and marketplace fees | Sale · Sofia Brandt · Animal sale | $28.49 |
| Jun 20 | 4000 | Animal sales | Sale · Sofia Brandt · Animal sale | −$900.00 |
| Jun 20 | 2200 | Sales tax payable | Sale · Sofia Brandt · Animal sale | −$72.00 |
| Jun 20 | 5600 | Cost of animals sold | Cost of 04-05 · Cost of 04-05 moves from inventory to cost of animals sold | $9.90 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of 04-05 · Cost of 04-05 moves from inventory to cost of animals sold | −$9.90 |
| Jun 20 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $150.00 |
| Jun 20 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$138.89 |
| Jun 20 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$11.11 |
| Jun 20 | 5600 | Cost of animals sold | Cost of 1-BP-05 · Cost of 1-BP-05 moves from inventory to cost of animals sold | $177.87 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of 1-BP-05 · Cost of 1-BP-05 moves from inventory to cost of animals sold | −$177.87 |
| Jun 20 | 1050 | Cash on hand | Sale · Riverbend Reptile Expo buyer · Animal sale | $120.00 |
| Jun 20 | 4000 | Animal sales | Sale · Riverbend Reptile Expo buyer · Animal sale | −$111.11 |
| Jun 20 | 2200 | Sales tax payable | Sale · Riverbend Reptile Expo buyer · Animal sale | −$8.89 |
| Jun 20 | 5600 | Cost of animals sold | Cost of 1-BP-06 · Cost of 1-BP-06 moves from inventory to cost of animals sold | $177.87 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of 1-BP-06 · Cost of 1-BP-06 moves from inventory to cost of animals sold | −$177.87 |
| Jun 20 | 1010 | Square | Sale · Mia Thornton · Animal sale | $628.91 |
| Jun 20 | 5150 | Payment and marketplace fees | Sale · Mia Thornton · Animal sale | $19.09 |
| Jun 20 | 4000 | Animal sales | Sale · Mia Thornton · Animal sale | −$600.00 |
| Jun 20 | 2200 | Sales tax payable | Sale · Mia Thornton · Animal sale | −$48.00 |
| Jun 20 | 5600 | Cost of animals sold | Cost of X-01 · Cost of X-01 moves from inventory to cost of animals sold | $418.34 |
| Jun 20 | 1300 | Inventory, animals for sale | Cost of X-01 · Cost of X-01 moves from inventory to cost of animals sold | −$418.34 |
| Jun 21 | 1060 | Business checking | Content · YouTube · Ad revenue, Mar–May | $149.94 |
| Jun 21 | 4300 | Content and memberships | Content · YouTube · Ad revenue, Mar–May | −$149.94 |
| Jun 30 | 2300 | Due to or from owners · Jordan Hale | Partner contribution · What the business owed the partner becomes capital | $1,000.00 |
| Jun 30 | 3100 | Owner contributions · Jordan Hale | Partner contribution · What the business owed the partner becomes capital | −$1,000.00 |
| Jun 30 | 5400 | General and administrative | Prepaid used · Annual store subscription · Month 6 of 12 | $24.92 |
| Jun 30 | 1200 | Prepaid expenses | Prepaid used · Annual store subscription · Month 6 of 12 | −$24.92 |
| Jul 1 | 3200 | Owner draws and distributions · Jordan Hale | Partner draw · Money taken out by a partner | $1,000.00 |
| Jul 1 | 1010 | Square | Partner draw · Money taken out by a partner | −$1,000.00 |
| Jul 1 | 3200 | Owner draws and distributions · Casey Hale | Partner draw · Money taken out by a partner | $1,000.00 |
| Jul 1 | 1010 | Square | Partner draw · Money taken out by a partner | −$1,000.00 |
| Jul 1 | 2400 | Loans payable | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | $119.20 |
| Jul 1 | 5700 | Interest | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | $10.05 |
| Jul 1 | 1010 | Square | Loan payment · Valley Credit Union · Principal pays down the loan; interest is an expense | −$129.25 |
| Jul 2 | 5000 | Shipping | Shipping · Shipping label · 03-01 · Business expense | $76.61 |
| Jul 2 | 1020 | PayPal | Shipping · Shipping label · 03-01 · Business expense | −$76.61 |
| Jul 2 | 1010 | Square | Sale · Eli Whitaker · Animal sale | $1,438.73 |
| Jul 2 | 5150 | Payment and marketplace fees | Sale · Eli Whitaker · Animal sale | $43.28 |
| Jul 2 | 4000 | Animal sales | Sale · Eli Whitaker · Animal sale | −$1,417.01 |
| Jul 2 | 4050 | Shipping charged to customers | Sale · Eli Whitaker · Animal sale | −$65.00 |
| Jul 2 | 5600 | Cost of animals sold | Cost of 03-01 · Cost of 03-01 moves from inventory to cost of animals sold | $25.48 |
| Jul 2 | 1300 | Inventory, animals for sale | Cost of 03-01 · Cost of 03-01 moves from inventory to cost of animals sold | −$25.48 |
| Jul 5 | 1020 | PayPal | Content · Patreon · Jun memberships | $151.79 |
| Jul 5 | 5150 | Payment and marketplace fees | Content · Patreon · Jun memberships | $18.38 |
| Jul 5 | 4300 | Content and memberships | Content · Patreon · Jun memberships | −$170.17 |
| Jul 5 | 1350 | Feeder costs to allocate | Feeders · Frozen rat order · Feeder order held until it is allocated | $296.95 |
| Jul 5 | 2300 | Due to or from owners · Jordan Hale | Feeders · Frozen rat order · Feeder order held until it is allocated | −$296.95 |
| Jul 5 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 32 animals on hand, about $9.28 each | $296.95 |
| Jul 5 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 32 animals on hand, about $9.28 each | −$296.95 |
| Jul 11 | 5000 | Shipping | Shipping · Shipping label · unmatched · Business expense | $64.05 |
| Jul 11 | 1020 | PayPal | Shipping · Shipping label · unmatched · Business expense | −$64.05 |
| Jul 11 | 1020 | PayPal | Sale · Talia Greene · Animal sale | $426.94 |
| Jul 11 | 5150 | Payment and marketplace fees | Sale · Talia Greene · Animal sale | $13.06 |
| Jul 11 | 4000 | Animal sales | Sale · Talia Greene · Animal sale | −$375.00 |
| Jul 11 | 4050 | Shipping charged to customers | Sale · Talia Greene · Animal sale | −$65.00 |
| Jul 12 | 5430 | Utilities | Utilities · Reptile room power, Jul · Business expense | $101.27 |
| Jul 12 | 1010 | Square | Utilities · Reptile room power, Jul · Business expense | −$101.27 |
| Jul 15 | 1060 | Business checking | Content · Instagram · Jun subscriptions | $39.09 |
| Jul 15 | 4300 | Content and memberships | Content · Instagram · Jun subscriptions | −$39.09 |
| Jul 19 | 1350 | Feeder costs to allocate | Feeders · Live rat order · Feeder order held until it is allocated | $51.68 |
| Jul 19 | 1050 | Cash on hand | Feeders · Live rat order · Feeder order held until it is allocated | −$51.68 |
| Jul 19 | 1300 | Inventory, animals for sale | Feeder allocation · Allocated across 42 animals on hand, about $1.23 each | $51.68 |
| Jul 19 | 1350 | Feeder costs to allocate | Feeder allocation · Allocated across 42 animals on hand, about $1.23 each | −$51.68 |
| Jul 19 | 5000 | Shipping | Shipping · Shipping label · 03-09 · Business expense | $59.27 |
| Jul 19 | 1020 | PayPal | Shipping · Shipping label · 03-09 · Business expense | −$59.27 |
| Jul 19 | 1020 | PayPal | Sale · Noor Haddad · Animal sale | $1,366.63 |
| Jul 19 | 5150 | Payment and marketplace fees | Sale · Noor Haddad · Animal sale | $41.12 |
| Jul 19 | 4000 | Animal sales | Sale · Noor Haddad · Animal sale | −$1,342.75 |
| Jul 19 | 4050 | Shipping charged to customers | Sale · Noor Haddad · Animal sale | −$65.00 |
| Jul 19 | 5600 | Cost of animals sold | Cost of 03-09 · Cost of 03-09 moves from inventory to cost of animals sold | $35.98 |
| Jul 19 | 1300 | Inventory, animals for sale | Cost of 03-09 · Cost of 03-09 moves from inventory to cost of animals sold | −$35.98 |
| Jul 20 | 2200 | Sales tax payable | Sales tax payment · Q2 sales tax · Sales tax paid to the state | $110.35 |
| Jul 20 | 1010 | Square | Sales tax payment · Q2 sales tax · Sales tax paid to the state | −$110.35 |
| Jul 24 | 5000 | Shipping | Shipping · Shipping label · 04-01 · Business expense | $71.17 |
| Jul 24 | 1020 | PayPal | Shipping · Shipping label · 04-01 · Business expense | −$71.17 |
| Jul 24 | 1020 | PayPal | Sale · Grace Okafor · Animal sale | $706.95 |
| Jul 24 | 5150 | Payment and marketplace fees | Sale · Grace Okafor · Animal sale | $21.42 |
| Jul 24 | 4000 | Animal sales | Sale · Grace Okafor · Animal sale | −$663.37 |
| Jul 24 | 4050 | Shipping charged to customers | Sale · Grace Okafor · Animal sale | −$65.00 |
| Jul 24 | 5600 | Cost of animals sold | Cost of 04-01 · Cost of 04-01 moves from inventory to cost of animals sold | $20.42 |
| Jul 24 | 1300 | Inventory, animals for sale | Cost of 04-01 · Cost of 04-01 moves from inventory to cost of animals sold | −$20.42 |
| Jul 25 | 5450 | Penalties | Penalty · Late filing penalty, Q1 · Penalty: not deductible for tax | $25.00 |
Showing the first 300 here; the download has all 567.
Trial balance Locked
| Account | Debit | Credit |
|---|---|---|
| 1010 Square | $2,789.52 | |
| 1020 PayPal | $6,240.52 | |
| 1030 Venmo | $1,876.04 | |
| 1050 Cash on hand | $8,112.03 | |
| 1060 Business checking | $3,237.24 | |
| 1100 Accounts receivable | $100.00 | |
| 1300 Inventory, animals for sale | $874.27 | |
| 1400 Breeder stock | $27,301.40 | |
| 1410 Accumulated depreciation, breeders | $5,536.98 | |
| 1500 Equipment | $7,823.98 | |
| 1510 Accumulated depreciation, equipment | $2,570.40 | |
| 2100 Business credit card | $64.15 | |
| 2200 Sales tax payable | $623.58 | |
| 2250 Customer deposits | $250.00 | |
| 2300 Due to or from owners | $2,653.87 | |
| 2350 Bills to pay | $118.60 | |
| 2400 Loans payable | $783.00 | |
| 3000 Owners' equity, beginning of year | $27,463.82 | |
| 3100 Owner contributions | $6,000.00 | |
| 3200 Owner draws and distributions | $2,196.26 | |
| 4000 Animal sales | $25,617.28 | |
| 4050 Shipping charged to customers | $1,040.00 | |
| 4090 Returns and allowances | $454.66 | |
| 4100 Gain or loss on breeders and equipment | $1,028.24 | |
| 4200 Other income | $200.00 | |
| 4300 Content and memberships | $2,323.18 | |
| 4310 Sponsorships | $450.00 | |
| 5000 Shipping | $1,137.10 | |
| 5100 Supplies | $721.85 | |
| 5150 Payment and marketplace fees | $696.42 | |
| 5200 Marketing and advertising | $166.80 | |
| 5300 Trade shows | $500.00 | |
| 5400 General and administrative | $299.00 | |
| 5410 Veterinary | $405.00 | |
| 5430 Utilities | $1,146.69 | |
| 5450 Penalties | $25.00 | |
| 5460 Bad debts | $150.00 | |
| 5600 Cost of animals sold | $2,339.15 | |
| 5610 Animal losses, abnormal | $18.41 | |
| 5620 Inventory write-downs | $210.51 | |
| 5700 Interest | $58.50 | |
| 5800 Depreciation | $4,965.72 | |
| 5900 Travel | $724.60 | |
| 5910 Meals | $95.95 | |
| Total | $75,694.86 | $75,694.86 |
Journal 240 entries, newest first
Year-end depreciationDec 31
| 5800 Depreciation | $4,749.76 | |
| 1410 Accumulated depreciation, breeders | $3,579.25 | |
| 1510 Accumulated depreciation, equipment | $1,170.51 |
Depreciation on active breeders and equipment for 2026
Write-down · 01-08Dec 31
| 5620 Inventory write-downs | $210.51 | |
| 1300 Inventory, animals for sale | $210.51 |
Year-end value review: unsold 2025 holdover: cost lowered to $15.00
Prepaid used · Annual store subscriptionDec 31
| 5400 General and administrative | $24.91 | |
| 1200 Prepaid expenses | $24.91 |
Month 12 of 12
Prepaid used · Annual store subscriptionNov 30
| 5400 General and administrative | $24.91 | |
| 1200 Prepaid expenses | $24.91 |
Month 11 of 12
Prepaid used · Annual store subscriptionOct 31
| 5400 General and administrative | $24.91 | |
| 1200 Prepaid expenses | $24.91 |
Month 10 of 12
Adjusting entryOct 28
| 5000 Shipping | $18.40 | |
| 5100 Supplies | $18.40 |
Shipping label coded to supplies by mistake
Payment received · Rosa DelgadoOct 27
| 1030 Venmo | $200.00 | |
| 1100 Accounts receivable | $200.00 |
Customer paid down their balance
Deposit · Ben AdeyemiOct 26
| 1010 Square | $242.45 | |
| 5150 Payment and marketplace fees | $7.55 | |
| 2250 Customer deposits | $250.00 |
Deposit held as a liability until the animal is delivered
Cost of 05-02Oct 25
| 5600 Cost of animals sold | $30.41 | |
| 1300 Inventory, animals for sale | $30.41 |
Cost of 05-02 moves from inventory to cost of animals sold
Sale · Priya NatarajanOct 25
| 1010 Square | $1,067.80 | |
| 5150 Payment and marketplace fees | $32.20 | |
| 4000 Animal sales | $1,100.00 |
Animal sale
Shipping · Shipping label · 05-08Oct 24
| 5000 Shipping | $66.28 | |
| 1020 PayPal | $66.28 |
Business expense
Cost of 05-08Oct 24
| 5600 Cost of animals sold | $30.40 | |
| 1300 Inventory, animals for sale | $30.40 |
Cost of 05-08 moves from inventory to cost of animals sold
Sale · Ben AdeyemiOct 24
| 1010 Square | $336.93 | |
| 5150 Payment and marketplace fees | $10.37 | |
| 4000 Animal sales | $282.30 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Shipping · Shipping label · 03-06Oct 21
| 5000 Shipping | $73.68 | |
| 1020 PayPal | $73.68 |
Business expense
Cost of 03-06Oct 21
| 5600 Cost of animals sold | $65.20 | |
| 1300 Inventory, animals for sale | $65.20 |
Cost of 03-06 moves from inventory to cost of animals sold
Sale · Rosa DelgadoOct 21
| 1030 Venmo | $565.00 | |
| 1100 Accounts receivable | $300.00 | |
| 4000 Animal sales | $800.00 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Written off · Dale FenwickOct 20
| 5460 Bad debts | $150.00 | |
| 1100 Accounts receivable | $150.00 |
Customer balance that won’t be collected
Feeder allocationOct 19
| 1300 Inventory, animals for sale | $57.25 | |
| 1350 Feeder costs to allocate | $57.25 |
Allocated across 20 animals on hand, about $2.86 each
Feeders · Live rat orderOct 19
| 1350 Feeder costs to allocate | $57.25 | |
| 1050 Cash on hand | $57.25 |
Feeder order held until it is allocated
Given away · 2-BP-06Oct 17
| 5200 Marketing and advertising | $36.81 | |
| 1300 Inventory, animals for sale | $36.81 |
Riverbend show raffle prize
Cost of 05-04Oct 17
| 5600 Cost of animals sold | $27.54 | |
| 1300 Inventory, animals for sale | $27.54 |
Cost of 05-04 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerOct 17
| 1050 Cash on hand | $1,350.00 | |
| 4000 Animal sales | $1,250.00 | |
| 2200 Sales tax payable | $100.00 |
Animal sale
Cost of 2-BP-02Oct 17
| 5600 Cost of animals sold | $36.82 | |
| 1300 Inventory, animals for sale | $36.82 |
Cost of 2-BP-02 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerOct 17
| 1050 Cash on hand | $250.00 | |
| 4000 Animal sales | $231.48 | |
| 2200 Sales tax payable | $18.52 |
Animal sale
Cost of 04-12Oct 17
| 5600 Cost of animals sold | $46.73 | |
| 1300 Inventory, animals for sale | $46.73 |
Cost of 04-12 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerOct 17
| 1050 Cash on hand | $1,300.00 | |
| 4000 Animal sales | $1,203.70 | |
| 2200 Sales tax payable | $96.30 |
Animal sale
Cost of 03-05Oct 17
| 5600 Cost of animals sold | $62.33 | |
| 1300 Inventory, animals for sale | $62.33 |
Cost of 03-05 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerOct 17
| 1050 Cash on hand | $1,075.00 | |
| 4000 Animal sales | $995.37 | |
| 2200 Sales tax payable | $79.63 |
Animal sale
Transfer · Credit card paymentOct 15
| 2100 Business credit card | $270.20 | |
| 1060 Business checking | $270.20 |
Credit card payment
Content · InstagramOct 15
| 1060 Business checking | $45.32 | |
| 4300 Content and memberships | $45.32 |
Sep subscriptions
Utilities · Reptile room power, OctOct 12
| 5430 Utilities | $118.60 | |
| 2350 Bills to pay | $118.60 |
Bill to pay by 2026-11-05
Shipping · Shipping label · 04-09Oct 10
| 5000 Shipping | $64.34 | |
| 1020 PayPal | $64.34 |
Business expense
Cost of 04-09Oct 10
| 5600 Cost of animals sold | $46.74 | |
| 1300 Inventory, animals for sale | $46.74 |
Cost of 04-09 moves from inventory to cost of animals sold
Sale · Talia GreeneOct 10
| 1020 PayPal | $768.85 | |
| 5150 Payment and marketplace fees | $23.27 | |
| 4000 Animal sales | $727.12 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Feeder allocationOct 5
| 1300 Inventory, animals for sale | $284.07 | |
| 1350 Feeder costs to allocate | $284.07 |
Allocated across 26 animals on hand, about $10.93 each
Feeders · Frozen rat orderOct 5
| 1350 Feeder costs to allocate | $284.07 | |
| 1010 Square | $284.07 |
Feeder order held until it is allocated
Content · PatreonOct 5
| 1020 PayPal | $143.37 | |
| 5150 Payment and marketplace fees | $17.36 | |
| 4300 Content and memberships | $160.73 |
Sep memberships
Shipping · Shipping label · 05-06Oct 3
| 5000 Shipping | $76.66 | |
| 1020 PayPal | $76.66 |
Business expense
Cost of 05-06Oct 3
| 5600 Cost of animals sold | $16.62 | |
| 1300 Inventory, animals for sale | $16.62 |
Cost of 05-06 moves from inventory to cost of animals sold
Sale · Isaac MoreauOct 3
| 1020 PayPal | $1,375.76 | |
| 5150 Payment and marketplace fees | $41.40 | |
| 4000 Animal sales | $1,352.16 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Loan payment · Valley Credit UnionOct 1
| 2400 Loans payable | $121.00 | |
| 5700 Interest | $8.25 | |
| 1010 Square | $129.25 |
Principal pays down the loan; interest is an expense
Deposit kept · Caleb RuizOct 1
| 2250 Customer deposits | $200.00 | |
| 4200 Other income | $200.00 |
Buyer walked away from a nonrefundable deposit
05-02 back in inventoryOct 1
| 1300 Inventory, animals for sale | $16.62 | |
| 5600 Cost of animals sold | $16.62 |
Returned animal goes back into inventory at the cost it left with
Return · Mia ThorntonOct 1
| 4090 Returns and allowances | $354.66 | |
| 1020 PayPal | $354.66 |
Buyer returned the animal
Breeder added · IMG Hypo Jungle (holdback from 03-03)Oct 1
| 1400 Breeder stock | $51.40 | |
| 1300 Inventory, animals for sale | $51.40 |
Held back from 03-03 at its cost
Transfer · Pay Casey backSep 30
| 2300 Due to or from owners · Casey Hale | $500.00 | |
| 1060 Business checking | $500.00 |
Pay Casey back
Prepaid used · Annual store subscriptionSep 30
| 5400 General and administrative | $24.91 | |
| 1200 Prepaid expenses | $24.91 |
Month 9 of 12
Show fees · Show tableSep 26
| 5300 Trade shows | $125.00 | |
| 2300 Due to or from owners · Jordan Hale | $125.00 |
Business expense
Shipping · Shipping label · 05-02Sep 26
| 5000 Shipping | $91.71 | |
| 1020 PayPal | $91.71 |
Business expense
Cost of 05-02Sep 26
| 5600 Cost of animals sold | $16.62 | |
| 1300 Inventory, animals for sale | $16.62 |
Cost of 05-02 moves from inventory to cost of animals sold
Sale · Mia ThorntonSep 26
| 1010 Square | $407.19 | |
| 5150 Payment and marketplace fees | $12.47 | |
| 4000 Animal sales | $354.66 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Supplies and bedding · 40-hour heat packs, case of 12Sep 25
| 5100 Supplies | $24.00 | |
| 1010 Square | $24.00 |
Business expense
Content · YouTubeSep 21
| 1060 Business checking | $133.02 | |
| 4300 Content and memberships | $133.02 |
Ad revenue, Jun–Aug
Equipment sold · Display enclosures (4)Sep 20
| 1050 Cash on hand | $700.00 | |
| 1510 Accumulated depreciation, equipment | $245.64 | |
| 4100 Gain or loss on breeders and equipment | $254.36 | |
| 1500 Equipment | $1,200.00 |
Sold for $700.00 against a book value of $954.36
Depreciation · Display enclosures (4)Sep 20
| 5800 Depreciation | $123.53 | |
| 1510 Accumulated depreciation, equipment | $123.53 |
Depreciation from Jan 1 to the date it left
Feeder allocationSep 19
| 1300 Inventory, animals for sale | $66.47 | |
| 1350 Feeder costs to allocate | $66.47 |
Allocated across 28 animals on hand, about $2.37 each
Feeders · Live rat orderSep 19
| 1350 Feeder costs to allocate | $66.47 | |
| 2300 Due to or from owners · Casey Hale | $66.47 |
Feeder order held until it is allocated
Content · InstagramSep 15
| 1060 Business checking | $51.84 | |
| 4300 Content and memberships | $51.84 |
Aug subscriptions
Utilities · Reptile room power, SepSep 12
| 5430 Utilities | $110.66 | |
| 1010 Square | $110.66 |
Business expense
Meals · Show dinnerSep 12
| 5910 Meals | $64.75 | |
| 2100 Business credit card | $64.75 |
Meals: 50% deductible for tax
Cost of 03-08Sep 12
| 5600 Cost of animals sold | $49.02 | |
| 1300 Inventory, animals for sale | $49.02 |
Cost of 03-08 moves from inventory to cost of animals sold
Trade · Lakeside BoasSep 12
| 1400 Breeder stock | $900.00 | |
| 4000 Animal sales | $900.00 |
Traded at a fair value of $900.00; what came in is recorded at $900.00
Cost of 05-01Sep 12
| 5600 Cost of animals sold | $14.25 | |
| 1300 Inventory, animals for sale | $14.25 |
Cost of 05-01 moves from inventory to cost of animals sold
Sale · Three Rivers Herp Show buyerSep 12
| 1050 Cash on hand | $1,000.00 | |
| 4000 Animal sales | $925.93 | |
| 2200 Sales tax payable | $74.07 |
Animal sale
Cost of 2-BP-01Sep 12
| 5600 Cost of animals sold | $23.53 | |
| 1300 Inventory, animals for sale | $23.53 |
Cost of 2-BP-01 moves from inventory to cost of animals sold
Sale · Three Rivers Herp Show buyerSep 12
| 1050 Cash on hand | $125.00 | |
| 4000 Animal sales | $115.74 | |
| 2200 Sales tax payable | $9.26 |
Animal sale
Cost of 04-03Sep 12
| 5600 Cost of animals sold | $33.45 | |
| 1300 Inventory, animals for sale | $33.45 |
Cost of 04-03 moves from inventory to cost of animals sold
Sale · Three Rivers Herp Show buyerSep 12
| 1050 Cash on hand | $800.00 | |
| 4000 Animal sales | $740.74 | |
| 2200 Sales tax payable | $59.26 |
Animal sale
Travel · Hotel, Three Rivers showSep 11
| 5900 Travel | $238.40 | |
| 2100 Business credit card | $238.40 |
Business expense
Travel · Three Rivers tripSep 10
| 5900 Travel | $486.20 | |
| 2300 Due to or from owners · Casey Hale | $486.20 |
Business expense
Shipping · Shipping label · 04-13Sep 7
| 5000 Shipping | $66.77 | |
| 1020 PayPal | $66.77 |
Business expense
Cost of 04-13Sep 7
| 5600 Cost of animals sold | $33.42 | |
| 1300 Inventory, animals for sale | $33.42 |
Cost of 04-13 moves from inventory to cost of animals sold
Sale · Dale FenwickSep 7
| 1030 Venmo | $315.00 | |
| 1100 Accounts receivable | $150.00 | |
| 4000 Animal sales | $400.00 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Feeder allocationSep 5
| 1300 Inventory, animals for sale | $174.05 | |
| 1350 Feeder costs to allocate | $174.05 |
Allocated across 34 animals on hand, about $5.12 each
Shipping · Shipping label · 04-14Sep 5
| 5000 Shipping | $76.56 | |
| 1020 PayPal | $76.56 |
Business expense
Feeders · Frozen rat orderSep 5
| 1350 Feeder costs to allocate | $174.05 | |
| 2300 Due to or from owners · Jordan Hale | $174.05 |
Feeder order held until it is allocated
Content · PatreonSep 5
| 1020 PayPal | $177.88 | |
| 5150 Payment and marketplace fees | $21.54 | |
| 4300 Content and memberships | $199.42 |
Aug memberships
Cost of 04-14Sep 5
| 5600 Cost of animals sold | $33.41 | |
| 1300 Inventory, animals for sale | $33.41 |
Cost of 04-14 moves from inventory to cost of animals sold
Sale · Caleb RuizSep 5
| 1020 PayPal | $1,191.10 | |
| 5150 Payment and marketplace fees | $35.88 | |
| 4000 Animal sales | $1,161.98 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Loan payment · Valley Credit UnionSep 1
| 2400 Loans payable | $120.40 | |
| 5700 Interest | $8.85 | |
| 1010 Square | $129.25 |
Principal pays down the loan; interest is an expense
Deposit · Caleb RuizSep 1
| 1030 Venmo | $200.00 | |
| 2250 Customer deposits | $200.00 |
Deposit held as a liability until the animal is delivered
Transfer · PayPal to business checkingAug 31
| 1060 Business checking | $3,000.00 | |
| 1020 PayPal | $3,000.00 |
PayPal to business checking
Prepaid used · Annual store subscriptionAug 31
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 8 of 12
Shipping · Shipping label · 03-11Aug 29
| 5000 Shipping | $68.43 | |
| 1020 PayPal | $68.43 |
Business expense
Cost of 03-11Aug 29
| 5600 Cost of animals sold | $43.90 | |
| 1300 Inventory, animals for sale | $43.90 |
Cost of 03-11 moves from inventory to cost of animals sold
Sale · Lena VasquezAug 29
| 1020 PayPal | $985.54 | |
| 5150 Payment and marketplace fees | $29.74 | |
| 4000 Animal sales | $950.28 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Vet · Ball python clutch examAug 22
| 5410 Veterinary | $165.00 | |
| 1010 Square | $165.00 |
Business expense
Show fees · Show tableAug 22
| 5300 Trade shows | $125.00 | |
| 2300 Due to or from owners · Jordan Hale | $125.00 |
Business expense
Loss · 2-BP-05Aug 21
| 5610 Animal losses, abnormal | $18.41 | |
| 1300 Inventory, animals for sale | $18.41 |
Abnormal loss expensed
Feeder allocationAug 19
| 1300 Inventory, animals for sale | $64.59 | |
| 1350 Feeder costs to allocate | $64.59 |
Allocated across 36 animals on hand, about $1.79 each
Feeders · Live rat orderAug 19
| 1350 Feeder costs to allocate | $64.59 | |
| 1050 Cash on hand | $64.59 |
Feeder order held until it is allocated
Refund · Owen PruittAug 17
| 4090 Returns and allowances | $100.00 | |
| 1020 PayPal | $100.00 |
Live-arrival claim: stuck shed
Sponsor · Ridgeline FeedersAug 15
| 1060 Business checking | $300.00 | |
| 4310 Sponsorships | $300.00 |
Sponsored video
Content · InstagramAug 15
| 1060 Business checking | $45.45 | |
| 4300 Content and memberships | $45.45 |
Jul subscriptions
Breeder added · Sunglow het VPIAug 15
| 1400 Breeder stock | $1,350.00 | |
| 1010 Square | $1,350.00 |
Breeder bought by the business
Shipping · Shipping label · 04-11Aug 14
| 5000 Shipping | $65.24 | |
| 1020 PayPal | $65.24 |
Business expense
Cost of 04-11Aug 14
| 5600 Cost of animals sold | $26.51 | |
| 1300 Inventory, animals for sale | $26.51 |
Cost of 04-11 moves from inventory to cost of animals sold
Sale · Owen PruittAug 14
| 1010 Square | $917.63 | |
| 5150 Payment and marketplace fees | $27.72 | |
| 4000 Animal sales | $880.35 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Utilities · Reptile room power, AugAug 12
| 5430 Utilities | $100.87 | |
| 1010 Square | $100.87 |
Business expense
Cost of 03-02Aug 8
| 5600 Cost of animals sold | $42.10 | |
| 1300 Inventory, animals for sale | $42.10 |
Cost of 03-02 moves from inventory to cost of animals sold
Sale · Marcus BellAug 8
| 1010 Square | $1,067.80 | |
| 5150 Payment and marketplace fees | $32.20 | |
| 2250 Customer deposits | $300.00 | |
| 4000 Animal sales | $1,400.00 |
Animal delivered: deposits move to sales
Feeder allocationAug 5
| 1300 Inventory, animals for sale | $232.27 | |
| 1350 Feeder costs to allocate | $232.27 |
Allocated across 38 animals on hand, about $6.11 each
Equipment · Oil-filled room heaterAug 5
| 1500 Equipment | $149.99 | |
| 2300 Due to or from owners · Casey Hale | $149.99 |
Recorded as equipment and depreciated
Feeders · Frozen rat orderAug 5
| 1350 Feeder costs to allocate | $232.27 | |
| 1010 Square | $232.27 |
Feeder order held until it is allocated
Content · PatreonAug 5
| 1020 PayPal | $142.02 | |
| 5150 Payment and marketplace fees | $17.20 | |
| 4300 Content and memberships | $159.22 |
Jul memberships
Breeder lost · Motley het AneryAug 2
| 1410 Accumulated depreciation, breeders | $170.29 | |
| 4100 Gain or loss on breeders and equipment | $779.71 | |
| 1400 Breeder stock | $950.00 |
No proceeds against a book value of $779.71
Depreciation · Motley het AneryAug 2
| 5800 Depreciation | $79.57 | |
| 1410 Accumulated depreciation, breeders | $79.57 |
Depreciation from Jan 1 to the date it left
Cost of 03-10Aug 2
| 5600 Cost of animals sold | $35.98 | |
| 1300 Inventory, animals for sale | $35.98 |
Cost of 03-10 moves from inventory to cost of animals sold
Sale · Isaac MoreauAug 2
| 1020 PayPal | $807.50 | |
| 5150 Payment and marketplace fees | $42.50 | |
| 4000 Animal sales | $850.00 |
Animal sale; the marketplace collected and paid the sales tax
Loan payment · Valley Credit UnionAug 1
| 2400 Loans payable | $119.80 | |
| 5700 Interest | $9.45 | |
| 1010 Square | $129.25 |
Principal pays down the loan; interest is an expense
Taken by a partner · 02-12Aug 1
| 3200 Owner draws and distributions · Casey Hale | $196.26 | |
| 1300 Inventory, animals for sale | $196.26 |
Animal taken out at its cost; counts as a draw
Prepaid used · Annual store subscriptionJul 31
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 7 of 12
Supplies and bedding · Aspen beddingJul 30
| 5100 Supplies | $151.10 | |
| 2300 Due to or from owners · Casey Hale | $151.10 |
Business expense
Penalty · Late filing penalty, Q1Jul 25
| 5450 Penalties | $25.00 | |
| 1010 Square | $25.00 |
Penalty: not deductible for tax
Shipping · Shipping label · 04-01Jul 24
| 5000 Shipping | $71.17 | |
| 1020 PayPal | $71.17 |
Business expense
Cost of 04-01Jul 24
| 5600 Cost of animals sold | $20.42 | |
| 1300 Inventory, animals for sale | $20.42 |
Cost of 04-01 moves from inventory to cost of animals sold
Sale · Grace OkaforJul 24
| 1020 PayPal | $706.95 | |
| 5150 Payment and marketplace fees | $21.42 | |
| 4000 Animal sales | $663.37 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Sales tax payment · Q2 sales taxJul 20
| 2200 Sales tax payable | $110.35 | |
| 1010 Square | $110.35 |
Sales tax paid to the state
Feeder allocationJul 19
| 1300 Inventory, animals for sale | $51.68 | |
| 1350 Feeder costs to allocate | $51.68 |
Allocated across 42 animals on hand, about $1.23 each
Shipping · Shipping label · 03-09Jul 19
| 5000 Shipping | $59.27 | |
| 1020 PayPal | $59.27 |
Business expense
Feeders · Live rat orderJul 19
| 1350 Feeder costs to allocate | $51.68 | |
| 1050 Cash on hand | $51.68 |
Feeder order held until it is allocated
Cost of 03-09Jul 19
| 5600 Cost of animals sold | $35.98 | |
| 1300 Inventory, animals for sale | $35.98 |
Cost of 03-09 moves from inventory to cost of animals sold
Sale · Noor HaddadJul 19
| 1020 PayPal | $1,366.63 | |
| 5150 Payment and marketplace fees | $41.12 | |
| 4000 Animal sales | $1,342.75 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Content · InstagramJul 15
| 1060 Business checking | $39.09 | |
| 4300 Content and memberships | $39.09 |
Jun subscriptions
Utilities · Reptile room power, JulJul 12
| 5430 Utilities | $101.27 | |
| 1010 Square | $101.27 |
Business expense
Shipping · Shipping label · unmatchedJul 11
| 5000 Shipping | $64.05 | |
| 1020 PayPal | $64.05 |
Business expense
Sale · Talia GreeneJul 11
| 1020 PayPal | $426.94 | |
| 5150 Payment and marketplace fees | $13.06 | |
| 4000 Animal sales | $375.00 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Feeder allocationJul 5
| 1300 Inventory, animals for sale | $296.95 | |
| 1350 Feeder costs to allocate | $296.95 |
Allocated across 32 animals on hand, about $9.28 each
Feeders · Frozen rat orderJul 5
| 1350 Feeder costs to allocate | $296.95 | |
| 2300 Due to or from owners · Jordan Hale | $296.95 |
Feeder order held until it is allocated
Content · PatreonJul 5
| 1020 PayPal | $151.79 | |
| 5150 Payment and marketplace fees | $18.38 | |
| 4300 Content and memberships | $170.17 |
Jun memberships
Shipping · Shipping label · 03-01Jul 2
| 5000 Shipping | $76.61 | |
| 1020 PayPal | $76.61 |
Business expense
Cost of 03-01Jul 2
| 5600 Cost of animals sold | $25.48 | |
| 1300 Inventory, animals for sale | $25.48 |
Cost of 03-01 moves from inventory to cost of animals sold
Sale · Eli WhitakerJul 2
| 1010 Square | $1,438.73 | |
| 5150 Payment and marketplace fees | $43.28 | |
| 4000 Animal sales | $1,417.01 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Loan payment · Valley Credit UnionJul 1
| 2400 Loans payable | $119.20 | |
| 5700 Interest | $10.05 | |
| 1010 Square | $129.25 |
Principal pays down the loan; interest is an expense
Partner drawJul 1
| 3200 Owner draws and distributions · Casey Hale | $1,000.00 | |
| 1010 Square | $1,000.00 |
Money taken out by a partner
Partner drawJul 1
| 3200 Owner draws and distributions · Jordan Hale | $1,000.00 | |
| 1010 Square | $1,000.00 |
Money taken out by a partner
Partner contributionJun 30
| 2300 Due to or from owners · Jordan Hale | $1,000.00 | |
| 3100 Owner contributions · Jordan Hale | $1,000.00 |
What the business owed the partner becomes capital
Prepaid used · Annual store subscriptionJun 30
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 6 of 12
Content · YouTubeJun 21
| 1060 Business checking | $149.94 | |
| 4300 Content and memberships | $149.94 |
Ad revenue, Mar–May
Meals · Show lunchJun 20
| 5910 Meals | $31.20 | |
| 2100 Business credit card | $31.20 |
Meals: 50% deductible for tax
Cost of X-01Jun 20
| 5600 Cost of animals sold | $418.34 | |
| 1300 Inventory, animals for sale | $418.34 |
Cost of X-01 moves from inventory to cost of animals sold
Sale · Mia ThorntonJun 20
| 1010 Square | $628.91 | |
| 5150 Payment and marketplace fees | $19.09 | |
| 4000 Animal sales | $600.00 | |
| 2200 Sales tax payable | $48.00 |
Animal sale
Cost of 1-BP-06Jun 20
| 5600 Cost of animals sold | $177.87 | |
| 1300 Inventory, animals for sale | $177.87 |
Cost of 1-BP-06 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerJun 20
| 1050 Cash on hand | $120.00 | |
| 4000 Animal sales | $111.11 | |
| 2200 Sales tax payable | $8.89 |
Animal sale
Cost of 1-BP-05Jun 20
| 5600 Cost of animals sold | $177.87 | |
| 1300 Inventory, animals for sale | $177.87 |
Cost of 1-BP-05 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerJun 20
| 1050 Cash on hand | $150.00 | |
| 4000 Animal sales | $138.89 | |
| 2200 Sales tax payable | $11.11 |
Animal sale
Cost of 04-05Jun 20
| 5600 Cost of animals sold | $9.90 | |
| 1300 Inventory, animals for sale | $9.90 |
Cost of 04-05 moves from inventory to cost of animals sold
Sale · Sofia BrandtJun 20
| 1010 Square | $943.51 | |
| 5150 Payment and marketplace fees | $28.49 | |
| 4000 Animal sales | $900.00 | |
| 2200 Sales tax payable | $72.00 |
Animal sale
Cost of 04-02Jun 20
| 5600 Cost of animals sold | $9.91 | |
| 1300 Inventory, animals for sale | $9.91 |
Cost of 04-02 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerJun 20
| 1050 Cash on hand | $250.00 | |
| 4000 Animal sales | $231.48 | |
| 2200 Sales tax payable | $18.52 |
Animal sale
Cost of 03-07Jun 20
| 5600 Cost of animals sold | $25.47 | |
| 1300 Inventory, animals for sale | $25.47 |
Cost of 03-07 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerJun 20
| 1050 Cash on hand | $300.00 | |
| 4000 Animal sales | $277.78 | |
| 2200 Sales tax payable | $22.22 |
Animal sale
Cost of 03-04Jun 20
| 5600 Cost of animals sold | $25.47 | |
| 1300 Inventory, animals for sale | $25.47 |
Cost of 03-04 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerJun 20
| 1050 Cash on hand | $450.00 | |
| 4000 Animal sales | $416.67 | |
| 2200 Sales tax payable | $33.33 |
Animal sale
Feeder allocationJun 19
| 1300 Inventory, animals for sale | $48.04 | |
| 1350 Feeder costs to allocate | $48.04 |
Allocated across 33 animals on hand, about $1.46 each
Feeders · Live rat orderJun 19
| 1350 Feeder costs to allocate | $48.04 | |
| 2300 Due to or from owners · Casey Hale | $48.04 |
Feeder order held until it is allocated
Content · InstagramJun 15
| 1060 Business checking | $28.79 | |
| 4300 Content and memberships | $28.79 |
May subscriptions
Utilities · Reptile room power, JunJun 12
| 5430 Utilities | $137.27 | |
| 1010 Square | $137.27 |
Business expense
Equipment · Egg incubatorJun 10
| 1500 Equipment | $320.00 | |
| 2300 Due to or from owners · Casey Hale | $320.00 |
Recorded as equipment and depreciated
Feeder allocationJun 5
| 1300 Inventory, animals for sale | $211.23 | |
| 1350 Feeder costs to allocate | $211.23 |
Allocated across 33 animals on hand, about $6.40 each
Feeders · Frozen rat orderJun 5
| 1350 Feeder costs to allocate | $211.23 | |
| 1010 Square | $211.23 |
Feeder order held until it is allocated
Sponsor · Coldwater Reptile SupplyJun 5
| 5100 Supplies | $150.00 | |
| 4310 Sponsorships | $150.00 |
Paid in products: Substrate and hides for posts
Content · PatreonJun 5
| 1020 PayPal | $162.01 | |
| 5150 Payment and marketplace fees | $19.61 | |
| 4300 Content and memberships | $181.62 |
May memberships
Vet · Neonate check, L-04Jun 3
| 5410 Veterinary | $240.00 | |
| 2300 Due to or from owners · Jordan Hale | $240.00 |
Business expense
Loan payment · Valley Credit UnionJun 1
| 2400 Loans payable | $118.60 | |
| 5700 Interest | $10.65 | |
| 1010 Square | $129.25 |
Principal pays down the loan; interest is an expense
Prepaid used · Annual store subscriptionMay 31
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 5 of 12
Show fees · Show tableMay 30
| 5300 Trade shows | $125.00 | |
| 2300 Due to or from owners · Jordan Hale | $125.00 |
Business expense
Deposit · Marcus BellMay 30
| 1010 Square | $291.00 | |
| 5150 Payment and marketplace fees | $9.00 | |
| 2250 Customer deposits | $300.00 |
Deposit held as a liability until the animal is delivered
Feeder allocationMay 19
| 1300 Inventory, animals for sale | $65.16 | |
| 1350 Feeder costs to allocate | $65.16 |
Allocated across 34 animals on hand, about $1.92 each
Feeders · Live rat orderMay 19
| 1350 Feeder costs to allocate | $65.16 | |
| 1050 Cash on hand | $65.16 |
Feeder order held until it is allocated
Supplies and bedding · Deli cups and tubsMay 15
| 5100 Supplies | $88.40 | |
| 1010 Square | $88.40 |
Business expense
Content · InstagramMay 15
| 1060 Business checking | $56.09 | |
| 4300 Content and memberships | $56.09 |
Apr subscriptions
Utilities · Reptile room power, MayMay 12
| 5430 Utilities | $109.99 | |
| 1010 Square | $109.99 |
Business expense
Feeder allocationMay 5
| 1300 Inventory, animals for sale | $282.46 | |
| 1350 Feeder costs to allocate | $282.46 |
Allocated across 18 animals on hand, about $15.69 each
Feeders · Frozen rat orderMay 5
| 1350 Feeder costs to allocate | $282.46 | |
| 2300 Due to or from owners · Jordan Hale | $282.46 |
Feeder order held until it is allocated
Content · PatreonMay 5
| 1020 PayPal | $156.97 | |
| 5150 Payment and marketplace fees | $19.00 | |
| 4300 Content and memberships | $175.97 |
Apr memberships
Equipment · Hatchling tubs, set of 15May 2
| 1500 Equipment | $345.00 | |
| 2300 Due to or from owners · Jordan Hale | $345.00 |
Recorded as equipment and depreciated
Loan payment · Valley Credit UnionMay 1
| 2400 Loans payable | $118.00 | |
| 5700 Interest | $11.25 | |
| 1010 Square | $129.25 |
Principal pays down the loan; interest is an expense
Prepaid used · Annual store subscriptionApr 30
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 4 of 12
Supplies and bedding · 32 oz deli cups, sleeve of 50Apr 28
| 5100 Supplies | $21.50 | |
| 2300 Due to or from owners · Jordan Hale | $21.50 |
Business expense
Shipping · Shipping label · 1-BP-04Apr 25
| 5000 Shipping | $65.51 | |
| 1020 PayPal | $65.51 |
Business expense
Cost of 1-BP-04Apr 25
| 5600 Cost of animals sold | $152.45 | |
| 1300 Inventory, animals for sale | $152.45 |
Cost of 1-BP-04 moves from inventory to cost of animals sold
Sale · Hannah KowalskiApr 25
| 1020 PayPal | $155.06 | |
| 5150 Payment and marketplace fees | $4.94 | |
| 4000 Animal sales | $95.00 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Sales tax payment · Q1 sales taxApr 20
| 2200 Sales tax payable | $48.60 | |
| 1010 Square | $48.60 |
Sales tax paid to the state
Feeder allocationApr 19
| 1300 Inventory, animals for sale | $54.64 | |
| 1350 Feeder costs to allocate | $54.64 |
Allocated across 7 animals on hand, about $7.81 each
Feeders · Live rat orderApr 19
| 1350 Feeder costs to allocate | $54.64 | |
| 1050 Cash on hand | $54.64 |
Feeder order held until it is allocated
Utilities · Reptile room power, AprApr 12
| 5430 Utilities | $126.61 | |
| 1010 Square | $126.61 |
Business expense
Shipping · Shipping label · 01-07Apr 11
| 5000 Shipping | $58.31 | |
| 1020 PayPal | $58.31 |
Business expense
Cost of 01-07Apr 11
| 5600 Cost of animals sold | $152.48 | |
| 1300 Inventory, animals for sale | $152.48 |
Cost of 01-07 moves from inventory to cost of animals sold
Sale · Deshawn CarterApr 11
| 1030 Venmo | $324.97 | |
| 4000 Animal sales | $259.97 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Feeder allocationApr 5
| 1300 Inventory, animals for sale | $233.49 | |
| 1350 Feeder costs to allocate | $233.49 |
Allocated across 8 animals on hand, about $29.19 each
Feeders · Frozen rat orderApr 5
| 1350 Feeder costs to allocate | $233.49 | |
| 1010 Square | $233.49 |
Feeder order held until it is allocated
Content · PatreonApr 5
| 1020 PayPal | $215.91 | |
| 5150 Payment and marketplace fees | $26.14 | |
| 4300 Content and memberships | $242.05 |
Mar memberships
Equipment · 8-tub rack systemApr 3
| 1500 Equipment | $1,850.00 | |
| 1010 Square | $1,850.00 |
Recorded as equipment and depreciated
Loan · Valley Credit UnionApr 1
| 1010 Square | $1,500.00 | |
| 2400 Loans payable | $1,500.00 |
Loan money received
Prepaid used · Annual store subscriptionMar 31
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 3 of 12
Content · YouTubeMar 21
| 1060 Business checking | $157.90 | |
| 4300 Content and memberships | $157.90 |
Ad revenue, Jan–Feb
Feeder allocationMar 19
| 1300 Inventory, animals for sale | $47.33 | |
| 1350 Feeder costs to allocate | $47.33 |
Allocated across 8 animals on hand, about $5.92 each
Feeders · Live rat orderMar 19
| 1350 Feeder costs to allocate | $47.33 | |
| 2300 Due to or from owners · Casey Hale | $47.33 |
Feeder order held until it is allocated
Animal bought · X-01Mar 15
| 1300 Inventory, animals for sale | $350.00 | |
| 1020 PayPal | $350.00 |
Bought from Pinecrest Pythons for resale
Breeder sold · Spider PastelMar 14
| 1020 PayPal | $400.00 | |
| 1410 Accumulated depreciation, breeders | $55.83 | |
| 1400 Breeder stock | $450.00 | |
| 4100 Gain or loss on breeders and equipment | $5.83 |
Sold for $400.00 against a book value of $394.17
Depreciation · Spider PastelMar 14
| 5800 Depreciation | $12.86 | |
| 1410 Accumulated depreciation, breeders | $12.86 |
Depreciation from Jan 1 to the date it left
Utilities · Reptile room power, MarMar 12
| 5430 Utilities | $108.33 | |
| 1010 Square | $108.33 |
Business expense
Supplies and bedding · Insulated shipping boxes, case of 25Mar 10
| 5100 Supplies | $162.50 | |
| 1010 Square | $162.50 |
Business expense
Shipping · Shipping label · 02-11Mar 8
| 5000 Shipping | $74.11 | |
| 1020 PayPal | $74.11 |
Business expense
Cost of 02-11Mar 8
| 5600 Cost of animals sold | $117.33 | |
| 1300 Inventory, animals for sale | $117.33 |
Cost of 02-11 moves from inventory to cost of animals sold
Sale · Priya NatarajanMar 8
| 1020 PayPal | $898.06 | |
| 5150 Payment and marketplace fees | $27.13 | |
| 4000 Animal sales | $860.19 | |
| 4050 Shipping charged to customers | $65.00 |
Animal sale
Feeder allocationMar 5
| 1300 Inventory, animals for sale | $263.86 | |
| 1350 Feeder costs to allocate | $263.86 |
Allocated across 8 animals on hand, about $32.98 each
Feeders · Frozen rat orderMar 5
| 1350 Feeder costs to allocate | $263.86 | |
| 2300 Due to or from owners · Jordan Hale | $263.86 |
Feeder order held until it is allocated
Content · PatreonMar 5
| 1020 PayPal | $136.36 | |
| 5150 Payment and marketplace fees | $16.51 | |
| 4300 Content and memberships | $152.87 |
Feb memberships
Marketing · Photo light kitMar 2
| 5200 Marketing and advertising | $129.99 | |
| 2300 Due to or from owners · Jordan Hale | $129.99 |
Business expense
Partner contributionMar 1
| 1010 Square | $500.00 | |
| 3100 Owner contributions · Casey Hale | $500.00 |
Money put in by a partner
Breeder added · Hypo Leopard het AneryMar 1
| 1400 Breeder stock | $2,600.00 | |
| 3100 Owner contributions · Casey Hale | $2,600.00 |
Breeder contributed by a partner
Breeder added · Kahl Albino het HypoMar 1
| 1400 Breeder stock | $1,900.00 | |
| 3100 Owner contributions · Jordan Hale | $1,900.00 |
Breeder contributed by a partner
Prepaid used · Annual store subscriptionFeb 28
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 2 of 12
Cost of 02-10Feb 21
| 5600 Cost of animals sold | $84.35 | |
| 1300 Inventory, animals for sale | $84.35 |
Cost of 02-10 moves from inventory to cost of animals sold
Sale · Tomas ReyesFeb 21
| 1010 Square | $628.91 | |
| 5150 Payment and marketplace fees | $19.09 | |
| 4000 Animal sales | $600.00 | |
| 2200 Sales tax payable | $48.00 |
Animal sale
Cost of 1-BP-03Feb 21
| 5600 Cost of animals sold | $76.55 | |
| 1300 Inventory, animals for sale | $76.55 |
Cost of 1-BP-03 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerFeb 21
| 1050 Cash on hand | $120.00 | |
| 4000 Animal sales | $111.11 | |
| 2200 Sales tax payable | $8.89 |
Animal sale
Cost of 02-09Feb 21
| 5600 Cost of animals sold | $84.35 | |
| 1300 Inventory, animals for sale | $84.35 |
Cost of 02-09 moves from inventory to cost of animals sold
Sale · Riverbend Reptile Expo buyerFeb 21
| 1050 Cash on hand | $350.00 | |
| 4000 Animal sales | $324.07 | |
| 2200 Sales tax payable | $25.93 |
Animal sale
Feeder allocationFeb 19
| 1300 Inventory, animals for sale | $45.33 | |
| 1350 Feeder costs to allocate | $45.33 |
Allocated across 11 animals on hand, about $4.12 each
Feeders · Live rat orderFeb 19
| 1350 Feeder costs to allocate | $45.33 | |
| 1050 Cash on hand | $45.33 |
Feeder order held until it is allocated
Equipment · Six-outlet proportional thermostatFeb 14
| 1500 Equipment | $389.00 | |
| 2300 Due to or from owners · Jordan Hale | $389.00 |
Recorded as equipment and depreciated
Utilities · Reptile room power, FebFeb 12
| 5430 Utilities | $130.59 | |
| 1010 Square | $130.59 |
Business expense
Feeder allocationFeb 5
| 1300 Inventory, animals for sale | $301.09 | |
| 1350 Feeder costs to allocate | $301.09 |
Allocated across 11 animals on hand, about $27.37 each
Feeders · Frozen rat orderFeb 5
| 1350 Feeder costs to allocate | $301.09 | |
| 1010 Square | $301.09 |
Feeder order held until it is allocated
Content · PatreonFeb 5
| 1020 PayPal | $154.93 | |
| 5150 Payment and marketplace fees | $18.76 | |
| 4300 Content and memberships | $173.69 |
Jan memberships
Supplies and bedding · Aspen beddingFeb 2
| 5100 Supplies | $142.75 | |
| 1010 Square | $142.75 |
Business expense
Show fees · Show tableJan 31
| 5300 Trade shows | $125.00 | |
| 2300 Due to or from owners · Jordan Hale | $125.00 |
Business expense
Prepaid used · Annual store subscriptionJan 31
| 5400 General and administrative | $24.92 | |
| 1200 Prepaid expenses | $24.92 |
Month 1 of 12
Feeder allocationJan 19
| 1300 Inventory, animals for sale | $69.32 | |
| 1350 Feeder costs to allocate | $69.32 |
Allocated across 11 animals on hand, about $6.30 each
Feeders · Live rat orderJan 19
| 1350 Feeder costs to allocate | $69.32 | |
| 1050 Cash on hand | $69.32 |
Feeder order held until it is allocated
Cost of 01-06Jan 17
| 5600 Cost of animals sold | $46.57 | |
| 1300 Inventory, animals for sale | $46.57 |
Cost of 01-06 moves from inventory to cost of animals sold
Sale · Avery LindqvistJan 17
| 1030 Venmo | $271.07 | |
| 4000 Animal sales | $271.07 |
Animal sale
Utilities · Reptile room power, JanJan 12
| 5430 Utilities | $102.50 | |
| 1010 Square | $102.50 |
Business expense
Feeder allocationJan 5
| 1300 Inventory, animals for sale | $241.93 | |
| 1350 Feeder costs to allocate | $241.93 |
Allocated across 12 animals on hand, about $20.16 each
Feeders · Frozen rat orderJan 5
| 1350 Feeder costs to allocate | $241.93 | |
| 2300 Due to or from owners · Jordan Hale | $241.93 |
Feeder order held until it is allocated
General · Annual store subscriptionJan 2
| 1200 Prepaid expenses | $299.00 | |
| 1010 Square | $299.00 |
Paid ahead for 12 months; expensed month by month
Opening balancesJan 1
| 1010 Square | $2,150.00 | |
| 1020 PayPal | $640.25 | |
| 1050 Cash on hand | $180.00 | |
| 1300 Inventory, animals for sale | $285.60 | |
| 1400 Breeder stock | $21,900.00 | |
| 1410 Accumulated depreciation, breeders | $2,091.42 | |
| 1500 Equipment | $5,969.99 | |
| 1510 Accumulated depreciation, equipment | $1,522.00 | |
| 2200 Sales tax payable | $48.60 | |
| 3000 Owners' equity, beginning of year · Jordan Hale | $13,731.91 | |
| 3000 Owners' equity, beginning of year · Casey Hale | $13,731.91 |
Balances at 2025-12-31