Submitted By:

Micah Zia E. Reyes

Fatma-Raiza S. Abdulgani

Kimberly A. Casas

Jireh Joy B. Ramos

Adriane C. Padinas

Submitted to:

MS. Aireeza L. Tandih

Nature of Business:
 Splash 'n Go car Wash is a sole prorietorship business owned by Micah Zia E. Reyes. The business started last
January 2, 2017. It is located in Veterans Avenue, Zamboanga City, 7000. Its main purpose is to provide car wash and
other different services since the day they started. Its main goal is to maintain a very high gross profit margin and to be
the city's best Car Wash shop in Zamboanga City.

Background of the Business:

Splash 'n Go Car Wash is created by Micah Zia E. Reyes due to his great obsession to cars. She also believed that
Car Wash is nice business if a person is into cars. But, her main reason why she created the said business because of the
rumpant growth of number of car users in Zamboanga City.

Cost Of Product or Service:

S M L XL
Quick Wash 100 150 200 250
Premium Car Wash 300 300 400 500
Motorcycle Wash 100 100 100 100
Engine Wash 500 550 600 650
Wash and Basic Wax 800 800 1000 1200
Wash and Double Wax 900 1050 1200 1400
Glass Details 1200 1500 1800 2000
Interior Details 2500 3000 3500 4000
Exterior Details 3500 4000 4500 5000
Engine Details 1500 1500 1500 1500
Seat Cover- Installment 500 500 1000 1000
Seat Cover- Removal 250 250 400 400

Full Package Details

(Save up to P1800)

Glass
Interior 6900 8200 9500 10700
Exterior
Engine

Type of Product or Services:

Splash ‘n Go Car Wash provides services
which includes Quick Wash, Premium Car Wash,
Motorcycle Car Wash, Engine Wash, Wash and
Basic Wax, Wash and double wax, Glass Details,
Interior Details, Exterior Details, Engine Details,
Seat Cover Installment and Seat Cover Removal.
Name and Number of Employees:
Fatma-Raiza Abdulgani - Bookkeeper
Kimberly Casas- Assistant Bookeeper
Adrian Loyd Padinas- Encoder
Jireh Joy Ramos- Accounting Clerk
Erik Soledad- Car Wash Boy
Joel Aranjuez - Car Wash Boy
Jayvee Pedrosa - Car Wash Boy
Daniel Osana - Car Wash Boy
Richard Uy - Car Wash Boy
Winston Villas - Car Wash Boy
Location of the Business:
Splash ‘n Go Car Wash is located at Veterans Avenue, Zamboanga City, 7000.
 PAYROLL
For the Period January 2, 2017 to January 31, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,728.00 1,208.00 526.80 294.56 294.56 233.75 206.25 13,699.75
Kimberly Casas 12,033.00 1,004.50 490.50 270.00 270.00 192.50 192.50 11,080.00
Adrian Loyd Padinas 8,356.00 673.00 327.00 180.00 180.00 137.50 137.00 7,712.00
Jireh Joy Ramos 8,356.00 673.00 327.00 180.00 180.00 137.50 137.00 7,712.00
Erik Soledad 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Joel Aranjuez 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Jayvee Pedrosa 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Daniel Osana 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Richard Uy 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Winston Villas 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
75,216.00 6,270.50 2,979.30 1,644.56 1,644.56 1,526.25 1,494.75 69,096.75

31-Jan-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER

For the Period February 1, 2017 to February 28, 2017

WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,727.55 1,208.70 581.30 330.00 330.00 233.75 233.75 13,582.50
Kimberly Casas 11,238.45 930.80 454.20 252.00 252.00 178.75 178.75 10,353.50
Adrian Loyd Padinas 7,752.30 636.20 308.80 174.00 174.00 137.50 137.00 7,132.50
Jireh Joy Ramos 7,201.20 599.30 290.70 162.00 162.00 137.50 137.00 6,611.50
Erik Soledad 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
Joel Aranjuez 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.00
Jayvee Pedrosa 4,935.30 415.20 199.80 112.00 112.00 137.50 137.00 4,486.50
Daniel Osana 4,580.20 378.30 181.70 104.00 104.00 137.50 137.00 4,157.50
Richard Uy 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
Winston Villas 4,935.30 415.20 199.80 112.00 112.00 137.50 137.00 4,486.50
70,298.60 5,902.90 2,852.10 1,586.00 1,586.00 1,512.50 1,508.50 64,351.50

28-Feb-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER
For the Period March 1, 2017 to March 31, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,202.30 1,208.70 581.30 319.00 319.00 220.00 220.00 13,082.00
Kimberly Casas 12,033.00 1,004.50 490.50 270.00 270.00 192.50 192.50 11,080.00
Adrian Loyd Padinas 7,458.30 636.20 308.80 168.00 168.00 137.50 137.00 6,844.50
Jireh Joy Ramos 7,752.30 636.20 308.80 174.00 174.00 137.50 137.00 7,132.50
Erik Soledad 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.50
Joel Aranjuez 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
Jayvee Pedrosa 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
Daniel Osana 4,935.30 415.20 199.80 112.00 112.00 137.50 137.00 4,486.50
Richard Uy 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.50
Winston Villas 5,033.30 415.20 199.80 114.00 114.00 137.50 137.00 4,582.50
71,082.10 6,050.40 2,924.60 1,605.00 1,605.00 1,512.50 1,508.50 65,044.00

31-Mar-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER

For the Period April 1, 2017 to April 30, 2017

WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 13,700.20 1,171.80 563.20 308.00 308.00 220.00 220.00 12,609.00
Kimberly Casas 10,834.25 894.00 436.00 243.00 243.00 178.75 178.75 9,976.50
Adrian Loyd Padinas 7,715.50 673.00 327.00 174.00 174.00 137.5 137.00 7,077.50
Jireh Joy Ramos 7,972.70 709.80 345.20 180.00 180.00 137.5 137.00 7,310.50
Erik Soledad 4,935.30 415.20 199.80 112.00 112.00 137.5 137.00 4,486.50
Joel Aranjuez 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Jayvee Pedrosa 5,290.50 452.00 218.00 116.00 116.00 137.5 137.00 4,815.50
Daniel Osana 5,290.50 452.00 218.00 116.00 116.00 137.5 137.00 4,815.50
Richard Uy 4,739.30 415.20 199.80 108.00 108.00 137.5 137.00 4,294.50
Winston Villas 5,290.50 452.00 218.00 116.00 116.00 137.5 137.00 4,815.50
71,059 6,087 2,943 1,593 1,593 1,499 1,494.75 65,016.50

30-Apr-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER
For the Period May 1, 2017 toMay 31, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,727.55 1,208.70 581.30 330.00 330.00 233.75 233.75 13,582.50
Kimberly Casas 12,124.20 967.70 472.30 261.00 261.00 192.5 192.5 11,198.40
Adrian Loyd Padinas 8,009.50 673.00 327.00 180.00 180.00 137.5 137.00 7,365.50
Jireh Joy Ramos 7,510.30 636.20 308.80 168.00 168.00 137.5 137.00 6,896.50
Erik Soledad 4,910.30 636.20 308.80 116.00 116.00 137.5 137.00 4,348.50
Joel Aranjuez 4,935.30 415.20 199.80 112.00 112.00 137.5 137.00 4,486.50
Jayvee Pedrosa 4,739.30 415.20 199.80 108.00 108.00 137.5 137.00 4,294.50
Daniel Osana 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 5,623.00
Richard Uy 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Winston Villas 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 5,623.00
72,436 6,308 3,052 1,627 1,627 1,526 1,522.25 68,233.90

31-May-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER

For the Period June 1, 2017 to June 30, 2017

WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,202.30 1,208.70 581.30 319.00 319.00 220.00 220.00 13,082.00
Kimberly Casas 12,106.70 930.80 454.20 270.00 270.00 192.50 192.50 11,187.00
Adrian Loyd Padinas 7,164.30 636.20 308.80 162.00 162.00 137.5 137.00 6,556.50
Jireh Joy Ramos 7,458.30 636.20 308.80 168.00 168.00 137.5 137.00 6,844.50
Erik Soledad 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,623.50
Joel Aranjuez 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,623.50
Jayvee Pedrosa 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,623.50
Daniel Osana 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Richard Uy 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,623.50
Winston Villas 4,580.20 378.30 181.70 104.00 104.00 137.5 137.00 4,157.50
71,180 6,050 2,925 1,607 1,607 1,513 1,508.50 65,137.00

30-Jun-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER
For the Period July 1, 2017 to July 31, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,727.55 1,208.70 581.30 330.00 330.00 233.75 233.75 13,582.50
Kimberly Casas 11,238.45 930.80 454.20 252.00 252.00 178.75 178.75 10,353.50
Adrian Loyd Padinas 7,752.30 636.20 308.80 174.00 174.00 137.5 137.00 7,132.50
Jireh Joy Ramos 8,009.50 673.00 327.00 180.00 180.00 137.5 137.00 7,365.50
Erik Soledad 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,623.50
Joel Aranjuez 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Jayvee Pedrosa 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Daniel Osana 5,210.30 415.20 199.00 112.00 112.00 137.5 137.00 4,762.30
Richard Uy 4,935.30 415.20 199.00 112.00 112.00 137.5 137.00 4,487.30
Winston Villas 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
72,839 6,087 2,941 1,636 1,636 1,513 1,508.50 66,753.60

31-Jul-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER

For the Period August 1, 2017 to August 31, 2017

WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,202.30 1,208.70 581.30 319.00 319.00 220.00 220.00 13,082.00
Kimberly Casas 12,033.00 1004.50 454.20 270.00 270.00 192.50 192.50 11,116.30
Adrian Loyd Padinas 7,752.30 636.20 308.80 174.00 174.00 137.5 137.00 7,132.50
Jireh Joy Ramos 7,201.20 599.30 290.70 162.00 162.00 137.5 137.00 6,611.50
Erik Soledad 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,623.50
Joel Aranjuez 4,935.30 415.20 199.80 112.00 112.00 137.5 137.00 4,486.50
Jayvee Pedrosa 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Daniel Osana 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Richard Uy 4,935.30 415.20 199.80 112.00 112.00 137.5 137.00 4,486.50
Winston Villas 4,984.20 378.30 181.70 100.00 100.00 137.5 137.00 4,565.50
71,719 6,013 2,870 1,605 1,605 1,513 1,508.50 65,735.30

31-Aug-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER
For the Period September 1, 2017 to September 30, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,727.55 1,208.70 581.30 330.00 330.00 233.75 233.75 13,582.50
Kimberly Casas 11,642.55 967.70 472.30 261.00 261.00 178.75 178.75 10,730.50
Adrian Loyd Padinas 7,752.30 636.20 308.80 174.00 174.00 137.5 137.00 7,132.50
Jireh Joy Ramos 7,752.30 636.20 308.80 174.00 174.00 137.5 137.00 7,132.50
Erik Soledad 5,121.50 452.00 218.00 116.00 116.00 137.5 137.00 4,650.50
Joel Aranjuez 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Jayvee Pedrosa 4,580.20 378.30 181.70 104.00 104.00 137.5 137.00 4,157.50
Daniel Osana 4,384.20 378.30 181.70 100.00 100.00 137.5 137.00 3,965.50
Richard Uy 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Winston Villas 5,121.50 452.00 218.00 116.00 116.00 137.5 137.00 4,650.50
71,663 6,013 2,907 1,615 1,615 1,513 1,508.50 65,633.00

30-Sep-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER

For the Period October 1, 2017 to October 31, 2017

WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 11,963.50 1,171.80 563.20 308.00 308.00 220.00 220.00 10,872.30
Kimberly Casas 10,639.70 1004.50 490.50 270.00 270.00 192.50 192.50 9,686.70
Adrian Loyd Padinas 7,782.30 606.20 308.80 174.00 174.00 137.5 137.00 7,162.50
Jireh Joy Ramos 7,458.30 636.20 308.80 168.00 168.00 137.5 137.00 6,844.50
Erik Soledad 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Joel Aranjuez 5,094.50 452.00 218.00 116.00 116.00 137.5 137.00 4,619.50
Jayvee Pedrosa 5,290.50 452.00 218.00 120.00 120.00 137.5 137.00 4,815.50
Daniel Osana 5,290.50 452.00 199.00 120.00 120.00 137.5 137.00 4,815.50
Richard Uy 5,094.50 452.00 199.00 116.00 116.00 137.5 137.00 4,619.50
Winston Villas 4,935.50 415.20 199.80 112.00 112.00 137.5 137.00 4,486.70
68,840 6,094 2,923 1,624 1,624 1,513 1,508.50 62,738.20

31-Oct-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER
For the Period November 2, 2017 to November 30, 2017
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 14,727.55 1,208.70 581.30 330.00 330.00 233.75 233.75 13,582.50
Kimberly Casas 11,628.80 967.70 472.30 261.00 261.00 192.50 192.50 10,703.00
Adrian Loyd Padinas 8,009.50 673.00 327.00 180.00 180.00 137.50 137.00 7,365.50
Jireh Joy Ramos 8,009.50 673.00 327.00 180.00 180.00 137.50 137.00 7,365.50
Erik Soledad 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.50
Joel Aranjuez 4,739.30 415.20 199.80 108.00 108.00 137.50 137.00 4,294.50
Jayvee Pedrosa 4,384.20 378.30 181.70 100.00 100.00 137.50 137.00 3,965.50
Daniel Osana 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Richard Uy 5,290.50 452.00 218.00 120.00 120.00 137.50 137.00 4,815.50
Winston Villas 5,094.50 452.00 218.00 116.00 116.00 137.50 137.00 4,623.50
71,914 6,087 2,943 1,623 1,623 1,526 1,522.25 65,825.50

30-Nov-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER

For the Period December 1, 2017 to December 31, 2017 together with 13th Month Pay
WE HEREBY ACKNOWLEDGE to have received from Splash n' Go Car Wash the sum specified
opposite our respective names as full compensation for our services rendered.
Name of the Total Regular Deductions Net Amount Signature of
Employee Wage SSS PAG-IBIG PhilHealth Paid Employee
ER EE ER EE ER EE
Fatma Raiza Abdulgani 30,677.55 1,208.70 581.30 660.00 660.00 453.75 453.75 28,982.50
Kimberly Casas 23,584.55 1,208.70 581.30 513.00 513.00 343.75 343.75 21,519.10
Adrian Loyd Padinas 15,595.80 1,208.70 581.30 348.00 348.00 247.50 247.50 13,791.60
Jireh Joy Ramos 15,898.80 1,208.70 581.30 354.00 354.00 247.50 247.50 14,088.60
Erik Soledad 10,701.00 894.00 436.00 240.00 240.00 165.00 165.00 9,860.00
Joel Aranjuez 10,541.80 857.20 417.80 236.00 236.00 165.00 165.00 9,723.00
Jayvee Pedrosa 10,701.00 894.00 436.00 240.00 240.00 165.00 165.00 9,860.00
Daniel Osana 10,541.80 857.20 417.80 236.00 236.00 165.00 165.00 9,723.00
Richard Uy 10,149.80 857.20 417.80 228.00 228.00 165.00 165.00 9,339.00
Winston Villas 10,149.80 857.20 417.80 228.00 228.00 165.00 165.00 9,339.00
148,542 10,052 4,868 3,283 3,283 2,283 2,282.50 136,225.80

31-Dec-17 RAIZA S. ABDULGANI

DATE OF PAYMENT PAYMASTER
 Splash 'n Go Carwash Transaction for the Whole Year
Date Transactions
Jan.2 Micah Reyes invested 850,000 cash along with Car Wash equipment worth 70,000 in a
new sole proprietorship named Splash ‘n Go Car Wash.
2 Paid cash in advance for 1 year rent for a shop starting this month, 84,000.
2 Paid for the Permit and Licenses to operate the business legally, 5,000.
3 Purchased car w ash supplies costing 25,000 from D1Y Supplies. The transaction w ill be paid w ithin 10 days.
3 Paid 250,000 cash for 1 year’s premium on a property and liability insurance policy.
5 Paid for the advertisement in local newspaper, 5,895.
9 Completed an interior auto detailing service for a customer on credit, 1800.
10 Received 25,500 cash for car wash revenue for the week ending today.
14 Paid the car wash supplies from D1Y supplies purchased on January 3.
17 Received 30,000 cash for car wash revenue for the week ending today.
18 Collected 1800 from the customer described in the transaction on January 9.
20 Paid 1250 cash to Wilt’s Tailoring for the employees uniform.
22 Received cash from a car wash service to be done on January 26, 29,000.
24 Received 22,000 cash for car wash revenue for the week ending today.
26 Performed the carwash service described in the transaction on January 22.
28 Paid monthly electric bill and water bill amounting to 3100.
30 Paid the Laundry Express for the monthly laundry of towels, 250.
31 Received 25,000 cash for car wash revenue for the week ending today.
31 Paid month end salary for 10 employees today amounting 69,096.75 cash.
Feb.3 Acquired service equipment for 8,000.
7 The company received 22,000 for car wash revenue for the week ending today.
10 Purchased supplies on account costing 1,500. As per agreement with the seller,
the amount is to be collected later on.
11 Paid 6,700 for car wash equipment bought.
14 Received 23,300 cash for car wash revenue for the week ending today.
16 Purchased another cleaning supplies costing 2,500.
18 The company paid some of its liability in February 10. The company paid 500 of the 1,500 payable.
21 Received 24,000 for car wash revenue for the week ending today.
22 Paid monthly water bill, 890.
22 Paid the 1,000 remaining liability in February 18 transaction.
26 Paid electricity bill for the month, 2,500.
27 Paid the Laundry Express for the monthly laundry of towels, 200.
28 Received 29,800 cash for the car wash revenue for the week ending today.
28 The company paid salaries to its 10 employees, 64,351.50.
Mar. 3 Purchased car wash equipment 10,000 on account.
7 Received 23,200 cash for the car wash revenue for the week ending today.
10 Paid for the Car Wash supplies purchased from Abbot Supply Products, 10,500.
14 Received 5,500 cash for the car wash revenue for the week ending today.
17 Rendered car wash services to clients for 5,000 on credit.
21 Received 21,900 cash for the car wash revenue for the week ending today.
22 Micah Reyes added an additional investment of 50,000 cash.
27 Received cash amounting to 27,600 from clients of car wash services to be performed on July 12.
28 Received 28,000 cash for the car wash revenue for the week ending today.
28 Paid monthly water bill amounting 1,500.
30 Paid monthly electricity bill amounting 2,500.
30 Collected 5,000 from the clients described in the transaction on March 17.
30 Paid the Laundry Express for the monthly laundry of towels, 200.
30 Paid wages to its 10 employees for the end of the month 65,044.00.
31 Micah Reyes withdrew 7,000 cash for personal use.
Apr. 3 Purchased an equipment on account, 7,100. The transaction will be paid within 7 days.
4 Received 29,000 cash for the car wash revenue for the week ending today.
6 The business obtained a bank loan in Bangko Sentral ng Pilipinas and immediately received 150,000 cash.
9 Micah Reyes took out 2,000 from the business for personal use.
10 Paid the April 3 purchase.
11 Received 28,000 cash for the car wash revenue for the week ending today.
14 Purchased additional Car Wash supplies for 15,700. Paid 7,000 cash and 8,700 on credit.
17 Paid 1000 cash to advertise in local newspaper.
18 Received 29,500 cash for the car wash revenue for the week ending today.
20 Purchased 100 pieces of rags worth 825.
22 Received 25,000 as payment for carwash service to be performed on April 30.
23 Purchased Car Wash equipment costing 15,500.
25 Received 28,800 cash for the car wash revenue for the week ending today.
27 Paid the remaining account payable from April 14.
27 Received 20,000 for carwash service to be performed in July 11.
28 Paid monthly electric bill and water bill amounting to 2900.
29 Paid the Laundry Express for the monthly laundry of towels, 150.
30 Paid wages to its 10 employees for the end of the month 65,017.50.
30 Performed the carwash service described in the transaction on April 22.
May. 1 Purchased 60 liters car shampoo costing 8,690
2 Received 25,000 cash for car wash revenue for the week ending today.
5 Paid 1,000 on account for advertising in a local newspaper
7 Ms. Micah Zia withdrew 3,000 cash due to an emergency need
9 Received 30,000 cash for car wash revenue for the week ending today
11 Customer bought 3 tire black supplies costing 3,000.
14 Purchased supplies on account, costing 8,700 cash
16 Received 27,000 cash for car wash revenue for the week ending today.
22 Bought car wash supplies consisting of 15 liters of Car liquid wax amounting to 7,500.
22 Paid the Laundry Express for the monthly laundry of towels, 3,50.
23 Received 21,000 cash for car wash revenue for the week ending today.
25 Paid water bill 1,500 for the month of May
28 Paid electric bill 1,000 for the month of May
30 Received 23,000 cash for car wash revenue for the week ending today.
31 Paid 68,233.90 cash for the 10 employees’ salaries.
Jun. 3 Bought supplies on account from Akita Supplies, 15,000.
4 Received cash from a car wash service to be done on June 17, 27,000.
6 Received 30,000 cash for car wash revenue for the week ending today.
7 Purchased additional one Pressure Tank on credit, 7100.
8 Paid for the supplies from Akita supplies purchased on account on June 3.
8 Micah Reyes took 1,500 out of the business for personal use.
13 Received 29,000 cash for car wash revenue for the week ending today.
17 Performed car wash service agreement on June 5.
21 Received 25,000 cash for car wash revenue for the week ending today.
21 Paid the purchased item on credit on June 7.
28 Received 27,200 cash for car wash revenue for the week ending today.
30 Paid the Laundry Express for the monthly laundry of towels, 150.
30 Paid monthly electric bill and water bill amounting to 2500.
30 Paid month end salary for 10 employees today amounting cash, 65,137.00.
Jul. 4 Supplies were purchased totaling 5,000 on account.
5 Received 32,000 in cash for services rendered to customers for the week ending today.
9 Paid the accounts payable for supplies purchased July 4.
9 Micah Reyes invested an additional 75,000 into the business.
10 The company acquired set of equipment for a total of 9,000. The entire amount was paid in cash.
11 Performed the car wash service described in the April 27 transaction.
11 Another set of supplies were purchased on account amounting to 8,690.
12 Received 34,500 cash for car wash revenue for the week ending today.
13 Bought 50 pcs car sponge on account costing 2,250.
16 Micah Reyes took out 2,500 from the business for personal use.
19 Received 22,000 cash for the car wash revenue for the week ending today.
23 Purchased 1 vacuum cleaner with blower costing 3,500.
25 Paid 2250 for the supplies purchased on July 13.
26 Received 28,900 cash for car wash revenue for the week ending today.
29 Paid the Laundry Express for the monthly laundry of towels, 250.
31 Paid monthly electricity bill totaling 2,210.
31 Paid water bill amounting to 900.
31 The company paid salaries to its 10 employees, totaled 66,753.60.
Aug. 1 Purchased car wash equipment 3,000.
2 Received 27,950 cash for car wash revenue for the week ending today.
5 Micah Reyes withdrew 3,000 for personal use.
7 Purchased additional car wash equipment for 5,000.
9 Received 35000 cash for car wash revenue for the week ending today.
14 Purchased 1 compact electric equipment costing 6,700
15 Paid for advertising in local newspaper costing 5,895.
16 Received 24,980 cash for car wash revenue for the week ending today.
20 Purchased car wash supplies for 7,500 on account.
22 Obtained a loan of 150,000 from the RCBC bank to be paid on February of the following year.
23 Received 32,000 cash for car wash revenue for the week ending today.
25 Paid the liability described on transaction on August 20.
27 Paid the Laundry Express for the monthly laundry of towels, 250.
29 Paid cash for water bill 1,500.
29 Paid monthly electricity bill 2,210.
30 Received 29,990 cash for car wash revenue for the week ending today.
31 Paid salaries to its 10 employees for the end of the month, 65,735.30.
Sept. 1 Purchased cleaning supplies, P17,610 on cash.
7 Received 35,000 cash for car wash revenue for the week ending today.
8 Paid for advertising in a local newspaper, costing P5, 895.
11 Purchased 1 Vacuum cleaner with blower on account costing 3,500.
14 Received 30,000 cash for car wash revenue for the week ending today.
14 Paid 250 cash to the Laundry Express for the monthly laundry of towels.
19 Paid 3,500 for the equipment purchased on September 11.
21 Received 31,000 cash for car wash revenue for the week ending today.
24 Paid 150 cash to the Laundry Express for the monthly laundry of towels.
25 Paid P3,300 for electricity and water.
28 Received 29,580 cash for car wash revenue for the week ending today.
31 Micah Reyes took out 3,000 from the business for personal use.
31 The company paid salaries to its 10 employees, totaled 65,633.00.
Oct. 2 Purchased 60 liters car shampoo costing 8,690.
4 Received cash 26,000 for service rendered for the whole week.
6 Paid 7,710 for car wash supplies from D1Y Supplies.
10 Purchased 5 liters tire black supplies costing 2,336.
11 Received 30,000 for car wash revenue for the week ending today.
14 Micah Reyes added an additional investment of 50,000 into the business.
18 Received 28,000 for car wash revenue for the week ending today.
23 Purchased 1 pressure tank 340 liter costing 7,100.
23 Micah Reyes withdrew 25,000 for personal use.
25 Received 30,500 for car wash revenue for the week ending today.
28 Paid 350 cash to the Laundry Express for the monthly laundry of towels.
28 Paid electric bill 2,210 for the month of October.
30 Pay water bill 1,000 for the month of October.
31 Paid salaries to its 10 employees for the month of October, 62,738.20.
Nov. 3 Received 29,500 for car wash revenue for the week ending today.
4 Paid 5,000 for some repairs to some equipment.
4 Paid cash for advertising in local newspaper, 5,895.
6 Purchased 3 vacuum cleaner with blower equipment for 10,500 on account.
10 Received 31,000 for car wash revenue for the week ending today.
13 B o ught car wash supplies co nsisting o f car shampo o and car wax liquid wax fro m Citi Hardware amo unting to 16,190.
15 Micah Reyes took out 10,000 of the business for personal use.
17 Received 23,000 for car wash revenue for the week ending today.
19 Paid the 3 vacuum cleaner with blower equipment on account on November 6.
24 Received 26,000 for car wash revenue for the week ending today.
25 Paid Laundry Express for the monthly laundry express of rags and towels on account, 100.
25 Paid monthly electricity and water bill, 2700.
30 The business paid 65,825.50 for the salaries of its 10 employees.
30 Micah Reyes withdrew 5,000 for personal use.
Dec. 1 Purchased supplies on account costing 10,000.
1 Received 27,300 cash for car wash revenue for the week ending today.
4 Purchased equipment by signing a note bearing no interest, 10,000.
7 Purchased 2 pressure tank on account costing 14,200.
8 Received 21,800cash for car wash revenue for the week ending today.
9 The owner withdrew 6,000 cash from the company due to an emergency need.
12 Paid the note payable for the equipment purchased on December 4.
15 Received 32,500 cash for car wash revenue for the week ending today.
17 Paid 8,690 for a 60 liters car shampoo.
21 Paid 14,200 for the 2 pressure tank purchased on December 15
22 Received a cash 22,000 for car wash revenue for the week ending today.
25 Paid 350 cash to the Laundry Express for the monthly laundry of towels.
27 Paid 3,100 cash for the monthly water and electricity bill.
29 Received a cash 28,000 for car wash revenue for the week ending today.
31 The business paid for the salaries of its 10 employees, 136,225.80.
 GENERAL JOURNAL

Date Particulars F Debit Credit

2017
Jan.2 Cash 101 ₱850,000
Equipment 167 ₱70,000
Capital 301 ₱920,000
Owner invested cash along with equipment

2 Prepaid Rent 131 84,000.00

Cash 101 84,000.00
Paid cash in advance for one year rent

2 Permits and License Expence 681 5,000.00

Cash 101 5,000.00
Paid cash for Permits and Licenses

3 Supplies 126 25,000.00

Accounts Payable 201 25,000.00
Purchased supplies to be paid within 10 days

3 Prepaid Insurance 128 250,000.00

Cash 101 250,000.00
Paid cash for insurance

5 Advertising Expense 655 5,895.00

Cash 101 5,895.00
Paid for the advertisement in local newspaper

9 Accounts Receivable 106 1,800.00

Service Revenue 403 1,800.00
Auto detailing service on credit

10 Cash 101 25,500.00

Service Revenue 403 25,500.00
Received cash for service revenue

14 Accounts Payable 201 25,000.00

Cash 101 25,000.00
Paid the supplies purchased on Jan 3

17 Cash 101 30,000.00

Service Revenue 403 30,000.00
Received cash for service revenue

18 Cash 101 1,800.00

Accounts Recievable 106 1,800.00
Collected from the customer on Jan 9

20 Unifrom Expense 677 1,250.00

Cash 101 1,250.00
Paid cash uniform

22 Cash 101 29,000.00

Unearned Revenue 236 29,000.00
Received cash for a service to be done on Jan 26

24 Cash 101 22,000.00

Service Revenue 403 22,000.00
Received cash for service revenue

26 Unearned Revenue 236 290,000.00

Service Revenue 403 290,000.00
Performed the service on Jan 22

28 Utilities Expense 690 3,100.00

Cash 101 3,100.00
Paid monthly electricity and water bill

30 Laundry Expense 696 250.00

Cash 101 250.00
Paid for the monthly laundry of towels

31 Cash 101 25,000.00

Service Revenue 403 25,000.00
Received cash for service revenue

31 Salary Expense 622 69,096.75

Cash 101 69,096.75
Paid Salaries to employees
Feb.3 Equipment 167 8,000.00
Cash 101 8,000.00
Paid cash for equipment

7 Cash 101 22,000.00

Service Revenue 403 22,000.00
Received cash for service revenue

10 Supplies 126 1,500.00

Accounts Payable 201 1,500.00
Purchased supplies on account

11 Equipment 167 6,700.00

Cash 101 6,700.00
Paid for equipment

14 Cash 101 23,300.00

Service Revenue 403 23,300.00
Received cash for service revenue

16 Supplies 126 2,500.00

Cash 101 2,500.00
Purchased supplies

18 Accounts Payable 201 500.00

Cash 101 500.00
Paid some of the liabilities

21 Cash 101 24,000.00

Service Revenue 403 24,000.00
Received cash for service revenue

22 Utilities Expense 690 890.00

Cash 101 890.00
Paid monthly wter bill

22 Accounts Payable 201 1,000.00

Cash 101 1,000.00
Paid the remaining liability

26 Utilities Expense 690 2,500.00

Cash 101 25,000.00
Paid the monthly electricity bill

27 Laundry Expense 696 200.00

Cash 101 200.00
Paid for the monthly laundry of towels

28 Cash 101 29,800.00

Service Revenue 403 29,800.00
Received cash for service revenue

28 Salaries Expense 622 64,351.50

Cash 101 64,351.50
Paid salaries to employees
Mar.3 Equipment 167 10,000.00
Cash 101 10,000.00
Purchased equipment

7 Cash 101 23,200.00

Service Revenue 403 23,200.00
Received cash for service revenue

10 Supplies 126 10,500.00

Cash 101 10,500.00
Paid for the supplies bought

14 Cash 101 25,500.00

Service Revenue 403 25,500.00
Received cash for service revenue

17 Accounts Recievable 106 25,000.00

Service Revenue 403 25,000.00
Rendered service on credit

21 Cash 101 21,900.00

Service Revenue 403 21,900.00
Received cash for service revenue

22 Cash 101 50,000.00

Capital 301 50,000.00
Micah Reyes added an additional investment

27 Cash 101 27,600.00

Uneared Revenue 236 27,600.00
Received cash for a service to be done later on

28 Cash 101 28,000.00

Service Revenue 403 28,000.00
Received cash for service revenue

28 Utilities Expense 690 1,500.00

Cash 101 1,500.00
Paid montly water bill

30 Utilities Expense 690 2,500.00

Cash 101 2,500.00
Paid monthly electricity bill

30 Cash 101 5,000.00

Accounts Receivable 106 5,000.00
Collected from client

30 Laundry Expense 696 200.00

Cash 101 200.00
Paid monthly laundry of towels

30 Salary Expense 622 65,044.00

Cash 101 65,044.00
Paid salaries to employees

31 Micah, Drawings 302 7,000.00

Cash 101 7,000.00
Micah Reyes withdrew cash
Apr.3 Equipment 167 7,100.00
Accounts Payable 201 7,100.00
Purchased equipment on account

4 Cash 101 29,000.00

Service Revenue 403 29,000.00
Received cash for service revenue

6 Cash 101 150,000.00

Notes Payable 245 150,000.00
Obtained a loan from bank

9 Micah, Drawings 302 2,000.00

Cash 101 2,000.00
Owner withdrew cash for personal use

10 Accounts Payable 201 7,100.00

Cash 101 7,100.00
Paid the equipment purchased on April 3

11 Cash 101 28,000.00

Service Revenue 403 28,000.00
Received cash for service revenue

14 Supplies 126 15,700.00

Accounts Payable 201 8,700.00
Cash 101 7,000.00
Purchased additional carwash on account and on cash

17 Advertising Expense 655 1,000.00

Cash 101 1,000.00
Paid cash for advertising expense

18 Cash 101 29,500.00

Service Revenue 403 29,500.00
Received cash for service revenue

20 Supplies 126 825.00

Cash 101 825.00
Paid cash for supplies

22 Cash 101 25,000.00

Unearned Revenue 236 25,000.00
Received cash for service to be performed on April 30

23 Equipment 167 15,500.00

Cash 101 15,500.00
Paid cash for equipment

25 Cash 101 28,800.00

Service Revenue 403 28,800.00
Received cash for service revenue

27 Accounts Payable 201 20,000.00

Cash 101 20,000.00
Paid the remaining account payable from April 14

27 Cash 101
Unearned Revenue 236 20,000.00
Received cash for service to be perormed in July 11

28 Utilities Expense 690 29,000.00

Cash 101 29,000.00
Paid cash for utilities expense

29 Laundry Expense 696 150.00

Cash 101 150.00
Paid cash for laundry expense

30 Salary Expense 622 65,017.50

Cash 101 65,017.50
Paid cash for salary expense
30 Unearned Revenue 236 25,000.00
Cash 101 25,000.00
Performed the service described in April 22
May.1 Supplies 126 8,690.00
Cash 101 8,690.00
Paid cash for supplies

2 Cash 101 25,000.00

Service Revenue 403 25,000.00
Received cash for service revenue

5 Advertising Expense 655 1,000.00

Accounts Payable 201 1,000.00
Paid for advertising expense on account

7 Micah, Drawings 302 3,000.00

Cash 101 3,000.00
Owner withdrew cash for emergency need

9 Cash 101 30,000.00

Service Revenue 403 30,000.00
Received cash for service revenue

11 Supplies 126 3,000.00

Cash 101 3,000.00
Paid cash for supplies

14 Supplies 126 8,700.00

Accounts Payable 201 8,700.00
Purchased supplies on account

16 Cash 101 27,000.00

Service Revenue 403 27,000.00
Received cash for service revenue

22 Supplies 126 7,500.00

Cash 101 7,500.00
Paid cash for supplies

22 Laundry Expense 696 3,500.00

Cash 101 3,500.00
Paid cash for Laundry expense

23 Cash 101 21,000.00

Service revenue 403 21,000.00
Received cash for service revenue

25 Utilities Expense 690 1,500.00

Cash 101 1,500.00
Paid cash for water bill

28 Utilities Expense 690 1,000.00

Cash 101 1,000.00
Paid cash for electricity bill

30 Cash 101 23,000.00

Service Revenue 403 23,000.00
Received cash for service revenue

31 Salaries Expense 622 68,233.90

Cash 101 68,233.90
Paid cash for employees' salaries
Jun. 3 Supplies 126 15,000.00
Accounts Payable 201 15,000.00
Purchased supplies on account

5 Cash 101 27,000.00

Unearned Revenue 403 27,000.00
Received cash for services to be done on June 17

6 Cash 101 30,000.00

Service Revenue 403 30,000.00
Received cash for service revenue

7 Equipment 167 7,100.00

Cash 101 7,100.00
Paid cash for equipment

8 Supplies 126 15,000.00

Accounts Payable 201 15,000.00
Purhcased supplies on account

8 Micah, Drawings 302 1,500.00

Cash 101 1,500.00
Owner withdrew cash for personal use

13 Cash 101 29,000.00

Service Revenue 403 29,000.00
Received cash for service revenue

17 Unearned Revenue 236 27,000.00

Service Revenue 403 27,000.00
Perfomed service agreed on June 5

21 Cash 101 25,000.00

Service Revenue 403 25,000.00
Received cash for service revenue

21 Equipment 167 7,100.00

Accounts Payable 201 7,100.00
Purchased equipment on credit

28 Cash 101 27,200.00

Service Revenue 403 27,200.00
Received cash for service revenue

30 Laundry Expense 696 150.00

Cash 101 150.00
Paid cash for laundry expense

30 Utilities Expense 690 2,500.00

Cash 101 2,500.00
Paid cash for water and electricity

30 Salary Expense 623 65,137.00

Cash 101 65,137.00
Paid cash for employees' salaries
July. 4 Supplies 126 5,000.00
Accounts Payable 201 5,000.00
Purchased supplies on account

3 Cash 101 32,000.00

Service Revenue 403 32,000.00
Received cash for service revenue

9 Accounts Payable 201 5,000.00

Cash 101 5,000.00
Paid cash for supplies purchased on July 4

9 Cash 101 75,000.00

Capital 301 75,000.00
Owner invested additional cash

10 Equipment 167 9,000.00

Cash 101 9,000.00
Acquired equipment on cash

11 Unearned Revenue 236 20,000.00

Service Revenue 403 20,000.00
Performed the service agreement last April 27

11 Supplies 126 8,690.00

Accounts Payable 201 8,690.00
Purchased supplies on account

12 Cash 101 34,500.00

Service Revenue 403 34,500.00
Received cash for service revenue

13 Supplies 126 2,250.00

Accounts Payable 201 2,250.00
Purchased supplies on account

13 Utilities Expense 690 2,210.00

Accounts Payable 201 2,210.00
Paid utilities expense on account

16 Micah, Drawings 302 2,500.00

Cash 101 2,500.00
Owner withdrew cash for personal use

19 Cash 101 22,000.00

Service Revenue 403 22,000.00
Received cash for service revenue

23 Equipment 167 3,500.00

Cash 101 3,500.00
Paid cash for equipment

25 Accounts Payable 201 2,250.00

Cash 101 2,250.00
Paid cash for supplies purchased on account

26 Cash 101 28,900.00

Service Revenue 403 28,900.00
Received cash for service revenue

29 Laundry Expense 696 250.00

Cash 101 250.00
Paid cash for laundry expense

31 Utilities Expense 201 2,210.00

Cash 101 2,210.00
Paid cash for electricity bill

31 Utilities Expense 690 900.00

Cash 101 900.00
Paid cash for water bill

31 Salary Expense 623 66,753.60

Cash 101 66,753.60
Paid cash for employees' salaries
Aug. 1 Equipment 167 3,000.00
Cash 101 3,000.00
Paid cash for equipment

2 Cash 101 27,950.00

Service Revenue 403 27,950.00
Received cash for service revenue

5 Micah, Drawings 302 3,000.00

Cash 101 3,000.00
Owner withdrew cash for personal use

7 Equipment 167 5,000.00

Cash 101 5,000.00
Paid cash for equipment

9 Cash 101 3,500.00

Service Revenue 403 3,500.00
Received cash for service revenue

14 Equipment 167 6,700.00

Cash 101 600.00
Paid cash for equipment

15 Advertising Expense 655 5,895.00

Cash 101 5,895.00
Paid cash for Advertising expense

16 Cash 101 24,980.00

Service Revenue 403 24,980.00
Received cash for service revenue

20 Supplies 126 7,500.00

Accounts Payable 245 7,500.00
Purchased supplies on account

22 Cash 101 150,000.00

Notes Payable 245 150,000.00
Obtained a loan from bank

25 Accounts Payable 201 7,500.00

Cash 101 7,500.00
Paid the accounts payable in August 20

27 Laundry Expense 696 250.00

Cash 101 250.00
Paid cash for Laundry expense

29 Utilities Expense 690 1,500.00

Cash 101 1,500.00
Paid cash for water bill

29 Utilities Expense 690 2,210.00

Cash 101 2,210.00
Paid cash for electricity bill

30 Cash 101 29,990.00

Service Revenue 403 29,990.00
Received cash for service revenue

31 Salary Expense 623 65,735.30

Cash 101 65,735.30
Paid cash for employees' salaries
Sept.1 Supplies 126 17,610.00
Cash 101 17,610.00
Paid cash for supplies

7 Cash 101 35,000.00

Service Revenue 403 35,000.00
Received cash for service revenue

8 Advertising Expense 655 5,895.00

Cash 101 5,895.00
Paid cash for Advertising expense

11 Equipment 167 3,500.00

Accounts Payable 201 3,500.00
Purchased equipment on account

14 Cash 101 30,000.00

Service Revenue 403 30,000.00
Received cash for service revenue

19 Accounts Payable 201 3,500.00

Cash 101 3,500.00
Paid the accounts payable last Septemer 11

21 Cash 101 31,000.00

Service Revenue 403 31,000.00
Received cash for service revenue

24 Laundry Expense 696 150.00

Cash 101 150.00
Paid cash for Laundry Expense

25 Utilities Expense 690 3,300.00

Cash 101 3,300.00
Paid cash for Utilities Expense

28 Cash 101 29,580.00

Service Revenue 403 29,580.00
Received cash for service revenue

31 Micah, Drawings 302 3,000.00

Cash 101 3,000.00
Owner withdrew cash for personal use

31 Salary Expense 622 65,633.00

Cash 101 65,633.00
Paid cash for employees' salaries
Oct. 2 Supplies 126 8,690.00
Cash 101 8,690.00
Paid cash for supplies

4 Cash 101 26,000.00

Service Revenue 403 26,000.00
Received cash for service revenue

6 Supplies 126 7,710.00

Cash 101 7,710.00
Paid cash for supplies

10 Supplies 126 2,336.00

Cash 101 2,336.00
Paid cash for supplies

11 Cash 101 30,000.00

Service Revenue 403 30,000.00
Received cash for service revenue

14 Cash 101 50,000.00

Capital 301 50,000.00
Owner invested cash for business

18 Cash 101 28,000.00

Service Revenue 403 28,000.00
Received cash for service revenue

23 Supplies 126 7,100.00

Cash 101 7,100.00
Paid cash for supplies

23 Micah, Drawings 302 25,000.00

Cash 101 25,000.00
Owner withdrew cash for personal use

25 Cash 101 30,500.00

Serice Revenue 403 30,500.00
Received cash for service revenue

28 Laundry Expense 696 350.00

Cash 101 350.00
Paid cash for laundry expense

28 Utilities Expense 690 2,210.00

Cash 101 2,210.00
Paid cash for electricity bill

30 Utilities Expense 690 1,000.00

Cash 101 1,000.00
Paid cash for water bill

31 Salary Exepense 622 62,738.20

Cash 101 62,738.20
Paid cash for employees' salaries
Nov. 3 Cash 101 29,500.00
Service Revenue 403 29,500.00
Received cash for service revenue

4 Repairs Expense 654 5,000.00

Cash 101 5,000.00
Paid cash for repairs expense

4 Advertising Expense 684 5,895.00

Cash 101 5,895.00
Paid cash for advertising expense

6 Equipment 167 10,500.00

Accounts Payable 201 10,500.00
Purchased equipment on account

10 Cash 101 31,000.00

Service Revenue 403 31,000.00
Received cash for sevice revenue

13 Supplies 167 16,190.00

Cash 101 16,190.00
Paid cash for supplies

15 Micah, Drawings 302 10,000.00

Cash 101 10,000.00
Owner withdrew cash for personal use

17 Cash 101 23,000.00

Service Revenue 403 23,000.00
Received cash for sevice revenue

19 Accounts Payable 201 10,500.00

Cash 101 10,500.00
Paid the accounts payable last November 6

24 Cash 101 26,000.00

Service Revenue 403 26,000.00
Received cash for sevice revenue

25 Laundry Expense 696 100.00

Cash 101 100.00
Paid cash for laundry expense

25 Utilities Expense 690 2,700.00

Cash 101 2,700.00
Paid cash for electricity bill

30 Salary Expense 622 65,825.50

Cash 101 65,825.50
Paid cash for employees' salaries

30 Micah, Drawings 302 5,000.00

Cash 101 5,000.00
Owner withdrew cash for personal use
Dec. 1 Supplies 126 10,000.00
Accounts Payable 201 10,000.00
Purchased supplies on account

1 Cash 101 27,300.00

Service Revenue 403 27,300.00
Received cash for sevice revenue

4 Equipment 167 10,000.00

Notes Payable 245 10,000.00
Purchased equipment by signing a note

7 Equipment 167 14,200.00

Accounts Payable 245 14,200.00
Purchased equipment on account

8 Cash 101 21,800.00

Service Revenue 403 21,800.00
Received cash for sevice revenue

9 Micah, Drawings 302 6,000.00

Cash 101 6,000.00
Owner withdrew cash for emergency need

12 Notes Payable 245 10,000.00

Cash 101 10,000.00
Paid the note payable purchased on December 4

15 Cash 101 32,500.00

Service Revenue 403 32,500.00
Received cash for sevice revenue

17 Supplies 126 8,690.00

Cash 101 8,690.00
Paid cash for supplies

21 Accounts Payable 201 14,200.00

Cash 101 14,200.00
Paid the account payable on December 7

22 Cash 101 22,000.00

Service Revenue 403 22,000.00
Received cash for sevice revenue

25 Laundry Expense 696 350.00

Cash 101 350.00
Paid cash for laundry expense

27 Utilities Expense 690 3,100.00

Cash 101 3,100.00
Paid cash for utilities expense

29 Cash 101 28,000.00

Service Revenue 403 28,000.00
Received cash for sevice revenue

31 Salary Expense 622 136,225.80

Cash 101 136,225.80
Paid cash for employees' salaries
 GENERAL LEDGER
ACCOUNT: Cash ACCOUNT NO. 101

Date Description Debit Credit

Jan. 2 Investment and Equipment for the business 850,000.00
2 Paid cash in advance for 1 year rent 84,000.00
2 Paid for the permit and licenses 5,000.00
3 Paid for Insurance 250,000.00
5 Paid for the Advertisement inlocal newspaper 5,895.00
10 Rendered services to customers 25,000.00
14 Paid the supplies purchased on Jan.3 25,000.00
17 Rendered services to customers 30,000.00
18 Collected from the customer on Jan.9 1,800.00
20 Paid to wilts tailoring 1,250.00
22 Received cash for a service to be done on Jan.26 29,000.00
24 Rendered services to customers 22,000.00
28 Paid monthly electricityand water bill 3,100.00
30 Paid for the monthly laundry of towels 250.00
31 Rendered services to customers 25,000.00
31 Paid salaries to employees 69,096.75
Feb. 3 Acquired service equipment 8,000.00
7 Rendered services to customers 22,000.00
11 Paid for equipment 6,700.00
14 Rendered services to customers 23,300.00
16 Purchased Supplies 2,500.00
18 Paid some of the liability 500.00
21 Rendered services to customers 24,600.00
22 Paid monthly water bill 890.00
22 Paid the remaining liability 1,000.00
26 Paid monthly electricityand electricity bill 2,500.00
27 Paid for the monthly laundry of towels 200.00
28 Rendered services to customers 29,800.00
28 Paid salaries to employees 64,351.50
March. 3 Purchased Equipment 10,000.00
7 Rendered services to customers 23,200.00
10 Paid for the supplies bought 10,500.00
14 Rendered services to customers 25,500.00
21 Rendered services to customers 21,900.00
22 Added an additional equipment 50,000.00
27 Received cash for a service to be done later on 27,600.00
28 Rendered services to customers 28,000.00
28 Paid monthly water bill 1,500.00
30 Paid monthly electricity bill 2,500.00
30 Collected from clients 5,000.00
30 Paid monthly laundry of towels 200.00
30 Paid salaries to employees 65,044.00
31 Cash Withdrawals 7,000.00
Apr. 4 Rendered services to customers 29,000.00
6 Obtained a bank loan 150,000.00
9 Cash Withdrawals 2,000.00
10 Paid the April 3 purchased 7,100.00
11 Rendered services to customers 28,000.00
14 Paid cash on credit 7,000.00
17 Paid cash to advertise in local news paper 1,000.00
18 Rendered services to customers 29,500.00
20 Purchased 100 pieces of rags 825.00
22 Received cash for a service to be done on April 30 25,000.00
23 Purchased car wash equipment 15,500.00
25 Rendered services to customers 28,800.00
27 Paid the remaining account payable from April 14 8,700.00
27 Received cash for a service to be done on July 11 20,000.00
28 Paid electricity and water bill 2,900.00
29 Paid monthly laundry of towels 150.00
30 Paid salaries to employees 65,017.50
May. 1 Purchased car shampoo 8,690.00
2 Rendered services to customers 25,000.00
7 Cash Withdrawals 3,000.00
9 Rendered services to customers 30,000.00
11 Bought Supplies 3,000.00
16 Rendered services to customers 27,000.00
22 Paid monthly laundry of towels 7,500.00
22 Paid for the monthly laundry of towels 350.00
23 Rendered services to customers 21,000.00
25 Paid monthly of water bill 1,500.00
28 Paid monthly electricity bill 1,000.00
30 Rendered services to customers 23,000.00
31 Paid salaries to employees 68,233.90
June. 5 Received cash for a service to be done 27,000.00
6 Rendered services to customers 30,000.00
7 Purchased an equipment 7,100.00
8 Paid for the supplies bought on June 3 15,000.00
8 Cash Withdrawals 1,500.00
13 Rendered services to customers 29,000.00
21 Rendered services to customers 25,000.00
28 Rendered services to customers 27,200.00
30 Paid for the monthly laundry of towels 150.00
30 Paid for the monthly electrricity and water bill 2,500.00
30 Paid salaries to employees 65,137.00
July. 3 Rendered services to customers 32,000.00
9 Paid the purchased on July 4 5,000.00
9 Invested an additional cash 75,000.00
10 Paid for equipment 9,000.00
12 Rendered services to customers 34,500.00
16 Cash Withdrawals 2,500.00
19 Rendered services to customers 22,000.00
23 Purchased vacuum cleaner with blower 3,500.00
25 Paid for the supplies bought on July 13 2,250.00
26 Rendered services to customers 28,900.00
29 Paid for the monthly laundry of towels 250.00
31 Paid for the monthly electrricity bill 2,210.00
31 Paid for the monthly water bill 900.00
31 Paid for the monthly water bill 66,753.60
Aug. 1 Purchased an equipment 3,000.00
2 Rendered services to customers 27,950.00
5 Cash Withdrawals 3,000.00
7 Purchased an equipment 5,000.00
9 Rendered services to customers 35,000.00
14 Purchased Equipment 6,700.00
15 Paid for advertising 5,895.00
16 Rendered services to customers 24,980.00
22 Obtained a bank loan 150,000.00
23 Rendered services to customers 32,950.00
25 Paid the liability 7,500.00
27 Paid monthly laundry of towels 250.00
29 Paid monthly water bill 1,500.00
29 Paid monthly electricity bill 2,210.00
30 Rendered services to customers 29,990.00
31 Paid salaries to employees 65,735.30
Sept. 1 Purchased Supplies 17,610.00
7 Rendered services to customers 35,000.00
8 Paid for advertising 5,895.00
14 Rendered services to customers 30,000.00
19 Paid the accounts payable last September 3,500.00
21 Rendered services to customers 31,000.00
24 Paid monthly laundry of towels 150.00
25 Paid cash utilities 3,300.00
28 Rendered services to customers 29,580.00
31 Owner withdrew cash for personal use 3,000.00
31 Paid salaries to employees 65,633.00
Oct. 2 Paid cash for supplies 8,690.00
4 Rendered services to customers 26,000.00
6 Paid cash for supplies 7,710.00
10 Paid cash for supplies 2,336.00
11 Rendered services to customers 30,000.00
14 Owner invested cash for business 50,000.00
18 Rendered services to customers 28,000.00
23 Paid cash for supplies 7,100.00
23 Cash Withdrawals 25,000.00
25 Rendered services to customers 30,500.00
28 Paid cash for laundry expense 350.00
28 Paid cash for electricity bill 2,210.00
30 Paid cash for water bill 1,000.00
31 Paid salaries to employees 62,738.20
Nov. 3 Rendered services to customers 29,500.00
4 Paid cash for repairs expense 5,000.00
4 Paid cash for advertising expense 5,895.00
10 Rendered services to customers 31,000.00
13 Paid cash for supplies 16,190.00
15 Owner withdrew cash for personal use 10,000.00
17 Rendered services to customers 23,000.00
19 Paid the accounts payable last November 6 10,500.00
24 Rendered services to customers 26,000.00
25 Paid cash for laundry expense 100.00
25 Paid cash for electricity bill 2,700.00
30 Paid salaries to employees 65,825.50
30 Owner withdrew cash for personal use 5,000.00
Dec. 1 Rendered services to customers 27,300.00
8 Rendered services to customers 21,800.00
9 Owner withdrew cash for personal use 6,000.00
12 Paid the notes payable purchased on Dec.4 10,000.00
15 Rendered services to customers 32,500.00
17 Paid cash for supplies 8,690.00
21 Paid the accounts payable on Dec.7 14,200.00
22 Rendered services to customers 22,000.00
25 Paid cash for laundry expense 350.00
27 Paid cash for utilities expense 3,100.00
29 Rendered services to customers 28,000.00
31 Paid salaries to employees 136,225.80
1,630,983.05