162, 000

150, 000
153, 000
12, 000
200, 000
111, 000
90, 000
100,
200,
600000
150,
121,
000000
147, 000
118, 000
196, 000
150, 000
167, 000
50, 000
50, 500

P 1, 816,
500

150, 000

Cash
20,000
P 182, 000
P 150, 000
1,800,000
Accounts
50, 000
Receivable
5, 600
15, 200
Accounts
10, 300
Payable
87, 250
10, 000
000
200,
10, 500
12, 000
P 250, 000
P 10, 000
10, 300
50, 000
12, 500
100,000
Office supplies
12, 000
10, 500
55, 000
12, 000
P 100, 500
15, 200
Land
Building
50, 00
12, 000
1, 000, 000
800, 000
12, 320
12, 000
P 1, 000, 000 P 800, 000
10, 899
50, 000
12, 000
Utilities expense
advertising
13, 100
expense
12, 000
5, 600 15, 200
200,000
10, 300
15, 400
10, 500
P 15, 200
12,
500
100,000
10, 500
15, 000
15, 000
Furniture and
12, 000
Fixture
147,000
12, 320
8, 000
10, 899
100, 000
12,000
13, 100
9, 450
15, 400
P 100, 000
12, 000
9, 450
P 141, 069
P 3,171,099

Salaries expense
12, 000
000
12, 000
12, 000
000
12, 000
12, 000
12, 000
12, 000
12, 000
12, 000

Operating expense

Purchases

87, 000

100,
50, 000
55,

P 87, 000

50, 000
200, 000
P 455, 000

P 108, 000

Purchases discount
inventory

Purchase Return and Allowances

3000

Taxes and Licenses

discount
8, 000

100, 000

Merchandise Inventory
200, 000
93, 000

Sales
150, 000
118, 000
20, 000
196, 000
162, 000
121, 000
111, 000
200, 600
153, 000
200, 000
150, 000
167, 000
P 1, 749, 500

Equipment
100, 000

Supplies

15, 000

Sales