CASH (110)

6/1/2020 GJ1 918,000.00 158,056.60

759,943.40

PURCHASES RETURNS AND ALOWANCES (520)

31,623.00 6/1/2020
4,620.00 6/12/2020
5,370.00 6/15/2020
41,613.00

ACCOUNTS PAYABLE
6/30/2020 122,980.00 621,769.00 6/1/2020
6/12/2020 GJ1 4,620.00 228,182.00 6/30/2020
6/15/2020 GJ1 5,370.00

132,970.00
849,951.00
716,981.00

PURCHASE DISCOUNT
21,145.00 6/1//2020
1,943.40 6/30/2020

23,088.40

PURCHASES (510)
6/1//2020 1,382,625.00
6/30/2020 228,182.00
6/30/2020 27,020.00

1,637,827.00

RENT EXPENSE
6/1/2020 50,000.00
6/2/2020 10,000.00

60,000.00
 DATE 2020 R.R NO. ACCOUNT CREDITED PR
1-Jun 71 SECO CO. /
5-Jun 72 RICARTE DRUG SUPPLY /
7-Jun 73 CASAS DRUG CO. /
14-Jun 74 BALINO DRUG CO. /
27-Jun 75 ABETO PHARMACEUTICALS /

PURCHASE JOURNAL P7
CREDITS
ACCOUNT PAYABLE PURCHASES OFFICE SUPPLIES
23,420.00 23,420.00
56,240.00 56,240.00
36,735.00 36,735.00
47,940.00 47,940.00
63,847.00 63,847.00

228,182.00 228,182.00 -
210 510

CASH PAYMENTS JOURNAL

CREDITS
DATE 2020 CK.NO DESCRIPTION CASH PURCHASE DISCOUNT
2-Jun 536 PAIDE RENT 10,000.00
9-Jun 537 SECO CO. 22,951.60 468.40
16-Jun 538 RICARTE DRUG SUPPLY 51,103.80 516.20
23-Jun 539 BALINO DRUG CO. 46,981.20 958.80
30-Jun 540 PURCHASE MERCHANDISE 27,020.00

158,056.60 1,943.40
110 530

GENERAL JOURNAL
DATE 2020 PARTICULARS
12-Jun Accounts Payable-Ricarte Drug Supply
Purchase Returns and Allowances

15-Jun Accounts Payable- Casas Drug Co.

Purchase Returns and Allowances
P1
P7
 P7
CREDITS DEBITS
ACCOUNTS PAYABLE PURCHASES OTHER ACCOUNTS
ACCOUNT TITLE PR AMOUNT
23,420.00 RENT EXPENSE 620 10,000.00
51,620.00
47,940.00
27,020.00

122,980.00 27,020.00 10,000.00

210.00 510 620

P7
PR DEBIT CREDIT
210 4,620.00
520 4,620.00

210 5,370.00
520 5,370.00
CASH
918,000

918,000
759,943.40

PURCHASES 510
1,382,625.00
23,420.00
56,240.00
36,735.00
47,940.00
63,847.00
27,020.00
1,637,827.00
1,637,827.00

RENT EXPENSE 620

50,000.00
10,000.00
60,000.00
 SECO CO.
6/9/2020

BALINO DRUD CO.

6/23//20

RCARTE DRUG SUPPLY

6/16/2020
6/12/2020

ABETO PHARMACEUTICALS

CASAS DRUG
6/15/2020

ACCOUNT PAYABLE
 110

10,000.00
22,951.60
51,103.80
46,981.20
27,020.00
158,056.60

PURCHASE RETURNS AND ALLOWANCES 520

31,623.00
4,620.00
5,370.00
41,613.00

DATE (2020)
9-Jun
12-Jun
15-Jun
16-Jun
23-Jun

ACCOUNTS PAYA
 AMOUNT
23,420.00
4,620.00
5,370.00
51,620.00
47,940.00

132,970.00

SECO CO.
CD7 23,420.00 23,420.00

BALINO DRUD CO.

47,940.00 47,940.00

RCARTE DRUG SUPPLY

51,620.00 56,240.00
4,620.00

ABETO PHARMACEUTICALS
63,847.00

CASAS DRUG
5,370.00 36,735.00

ACCOUNT PAYABLE
621,769.00
 ACCOUNTS PAYABLE 210
23,420.00 621,769.00
4,620.00 23,420.00
5,370.00 56,240.00
51,620.00 36,735.00
47,940.00 47,940.00
63,847.00
132,970.00 849,951.00
716,981.00

PURCHASE DISCOUNTS 530

21,145.00
468.40
516.20
958.80
23,088.40

INVOCE NO. SUPPLIER DUE

71 SECO CO. 1-Jul
72 RICARTE DRUG SUPPLY 5-Jul
73 CASAS DRUG CO. 30-Jun
72 RICARTE DRUG SUPPLY 5-Jul
74 BALINO DRUG CO. 14-Jul

TOTAL

ACCOUNTS PAYABLE
DATE INVOICE NO.
1-Jun 70
1-Jun 71
5-Jun 72
7-Jun 73
14-Jun 74
27-Jun 75

6/1/2020 P7

P7
6/114/20

P7

P7

P7

P7
SUPPLIER DUE
BALANCE
SECO CO.
RICARTE DRUG SUPPLY
CASAS DRUG CO.
BALINO DRUG CO.
ABETO PHARMACEUTICALS
TOTALS

AMOUNT DUE
AMOUNT
621,769.00
23,420.00
56,240.00
36,735.00
47,940.00
63,847.00
849,951.00

716,981.00