Adjustment data for December 31, 2016 as follows:

1. On October 1, Ms. Lea Carey received ₱54,000 for services to be

rendered for the next 5 month starting October 1. This was debited to
Unearned Service Income.

2. Supplies account shows a balance of ₱3,000 on June 31, 2016. A count

of supplies on December 31 showed supplies balance of ₱1,500.

3. Estimated doubtful accounts for the year is ₱2,000