Year

Month Day Particulars Debit Credit

2019
Month Day Particulars Debit Credit
Jan. 24

2019
Month Day Particulars Debit Credit
August 24 Cash
 2019
Month Day Particulars Debit Credit
August 24 Cash 5 0 0 0 0 0 75
Mr. Q, Capital 5 0 0
To record cash invested by Mr. Q's to the
business

2019
Month Day Particulars Debit Credit
August 24 Cash 5 0 0 0 0 0 75
Mr. Q, Capital 5 0 0
To record cash invested by Mr. Q's to the
business
Credit

Credit

Credit
Credit

0 0 0 75

Credit

0 0 0 75
 2020
Month Day Particulars Debit Credit
Feb. 1 Cash in Bank 3 0 0 0 0 0-
Printing Equipment 6 0 0 0 0 0-
Binding Equipment 1 5 0 0 0 0
Hazon, Capital 1 0 5
To Record the initial investment of the owner
into the business.

2 Taxes and licenses 2 0 0 0 0-

Rent Expenses 8 0 0 0
Cash on Hand 1
To Record payment of taxes, licenses, and rent.

3 Cash on Hand 4 0 0 0 0-
Service Income 4
To record cash received for printing services rendered.

4 Office Supplies 1 0 0 0 0-
Accounts Payable 1
To record office supplies bought on account.

6 Accounts Receivable 6 0 0 0 0-
Service Income 6
To record services rendered on account.

8 Advertising Expense 1 5 0 0 0-
Cash on Hand 1
To record payment of advertising expense.

10 Notes Receivable 3 0 0 0 0-
Service Income 3
To record Notes received for services rendered.

12 Cash in Bank 2 5 0 0 0-
Accounts Receivable 2
To record partial collection of Feb. 6 transaction.

14 Hazon, Drawing 1 0 0 0 0-
Cash on Hand 1
To record owner's withdrawal.
15 Salaries Expense 1 0 0 0 0-
Cash on Hand 1
To record payment salaries for 1st half of the month.

16 Accounts Payable 1 0 0 0 0-
Cash in Bank 1
To record payment of office supplies bought on account.

18 Cash on Hand 4 0 0 0 0-
Service Income 4
To Record cash received for services rendered.

20 Cash on Hand 3 5 0 0 0-
Accounts Receivable 3
To record full collection of Feb. 6 transaction.

24 Accounts Receivable 7 5 0 0 0-
Service Income 7
To record services rendered on account.

25 Cash on Hand 1 5 0 0 0-
Notes Receivable 1
To record partial collection of Feb. 10 transaction.

28 Office Supplies 1 5 0 0 0-
Accounts Payable 1
To record supplies bought on account.

29 Transportation Expense 3 0 0 0-
Light and water 1 5 0 0 0-
Salaries Expenses 1 0 0 0 0-
Cash on Hand 2
To record payment of various expenses.
Credit

0 0 0 0-

8 0 0 0-

0 0 0 0

0 0 0 0-

0 0 0 0-

5 0 0 0-

0 0 0 0-

5 0 0 0-

0 0 0 0-
0 0 0 0-

0 0 0 0-

0 0 0 0-

5 0 0 0-

5 0 0 0-

5 0 0 0-

5 0 0 0-

8 0 0 0-
 Year
Month Day Particulars Debit Credit

2019
Month Day Particulars Debit Credit
Jan. 24

2016
Month Day Particulars Debit Credit
August 24 Cash 5 0 0 0 0 0 00
Mr. Q, Capital
 2016
Month Day Particulars Debit Credit
August 24 Cash 5 0 0 0 0 0 75
Mr. Q, Capital 5 0 0
To record cash invested by Mr. Q's to the
business

2016
Month Day Particulars Debit Credit
August 24 Cash 5 0 0 0 0 0 75
Mr. Q, Capital 5 0 0
To record cash invested by Mr. Q's to the
business
Credit

Credit

Credit
Credit

0 0 0 75

Credit

0 0 0 75
Transaction: July 31, 2016 - Paid Insurance for the Month, P15,000.
Year
Month Day Particulars Debit Credit

TRANSACTION: August 1, 2016 - Purchase Office Equipment on Account, P65,000.

Month Day Particulars Debit Credit

5 0 0 0 0 0 75 5 0 0

TRANSACTION: August 31, 2016 - Paid Telephone bill for the month, P7,500

Month Day Particulars Debit Credit

TRANSACTION: August 29, 2016 - Collected Customer's account, P20,500.75

Month Day Particulars Debit Credit

 Credit

unt, P65,000.

Credit
0 0 0 75

month, P7,500.

Credit
unt, P20,500.75

Credit