Number 1 Number 4

Accounts Receivable - April 30 ₱360,000 Accounts Payable - April 3

Payment for April Mercha
Number 2 Purchases of April
Accounts Receivable - April 30 ₱360,000 Purchases up to March 31
Writeoff ₱80,000 Total Purchases up to Apr
Collections from customers ₱120,000
Total ₱560,000
Less: Number 5
Accounts Receivable - March 31 -₱400,000 Inventory
Sales for April ₱160,000 Purchases
Sales up to March ₱1,350,000 Purchase Return
Total Sales ₱1,510,000 Goods Available for Sale
Cost of Sales
Number 3
Accounts payable receipts on account 120000
Unrecorded obligations 106000
Shipments in transit 23,000
Adjusted accounts payable 249000
Accounts Payable - April 30 Shipments ₱106,000
Payment for April Merchandise ₱34,000
Purchases of April ₱140,000
Purchases up to March 31 ₱520,000
Total Purchases up to April 30 ₱660,000

Inventory ₱750,000
Purchases ₱660,000
Purchase Return ₱9,500
Goods Available for Sale ₱1,419,500
Cost of Sales ₱830,500