Cash Accounts Receivable

P 272,052.45 1,120.00 P p 313,600.00

P 87,808.00 26,880.00 P p 56,000.00
P 43,904.00 2,688.00 P p 22,400.00
P 418,432.00 219,520.00 P p 53,760.00
P 26,342.40 15,650.00 P p 100,800.00
P 11,200.00 14,102.24 P p 64,960.00
P 78,400.00 6,407.50 P p 89,600.00
P 344,960.00 110,880.00 P p 76,160.00
P 17,920.00 104,853.81 P
P 328,720.00 6,720.00 P
P 52,684.80 44,352.00 P
P 242,400.00 1,800.00 P
P 98,784.00 164,640.00 P
P 5,600.00 P
P 56,000.00 3,360.00 P
p 567,952.00 516,166.67 P
p 64,960.00 7,100.80 P
p 24,640.00 P
63,003.00 P
131,712.00 P
160,000.00 P
6,216.00 P
16,800.00 P
8,176.00 p
8,960.00 p
104 853.81 p
45,000.00
2,712,519.65 1,685,660.02 777,280.00
1,026,859.63
2,440,467.20 (118,720.00)
754,807.18
Accounts Receivable Input Tax
89,600.00 p p 19,200.00 1,200.00 p P
4,480.00 p p 120.00 480.00 p
44,800.00 p p 288.00 120.00 p
26,880.00 p p 2,448.00 1,200.00 p
11,200.00 p p 4,320.00 360.00 p
78,400.00 p p 720.00 288.00 p
17,920.00 p p 14,400.00
33,600.00 p p 600.00
53,760.00 p p 12,000.00
100,800.00 p p 360.00
56,000.00 p p 760.80
64,960.00 p p 12,000.00
p 22,080.00
p 666.00
p 1,800.00
p 876.00
p 960.00

582,400.00 3,648.00
93,598.80
194,880.00
89,950.80
 Output Tax Sales Sales Discount
192.00 6,000.00 50,000.00 1,600.00
480.00 2,400.00 20,000.00 800.00
96.00 44,832.00 373,600.00 480.00
57.60 5,760.00 48,000.00 960.00
115.20 36,960.00 308,000.00 1,800.00
216.00 10,800.00 90,000.00
6,960.00 58,000.00
35,220.00 293,500.00
9,600.00 80,000.00
60,852.00 507,100.00
8,160.00 68,000.00

1,156.80 227,544.00 1,896,200.00 5,640.00

226,387.20

136,436.40
Sales Returns and Allowances Purchases Purchase Discount
4,000.00 160,000.00
20,400.00
120,000.00
100,000.00
100,000.00
184,000.00

4,000.00 684,400.00
Purchase Discount Purshases Returns and Allowances Vouchers Payable
4,000.00 10,000.00 (Accounts Paybale)
1,000.00 26,880.00 432,320.00
3,000.00 11,200.00 179,200.00
2,400.00 224,000.00 22,848.00
112,000.00 40,320.00
44,800.00 134,400.00
11,200.00 112,000.00
168,000.00 112,000.00
24,640.00 206,080.00
134,400.00

10,400.00 10,000.00 757,120.00 1,239,168.00

482,048.00
Vouchers Payable Vouchers Payable Vouchers Payable
SSS and EC CP PhilHealth P Pag-ibig Payable
- - -
15,650.00 6,407.50 1,800.00

- 15,650.00 - 6,407.50 - 1,800.00

15,650.00 6,407.50 1,800.00

 Vouchers Payable Vouchers Payable Transportation In
Withholding Taxes P VAT Payable
- 1,000.00
14,102.24 3,000.00

- 14,102.24 - - 4,000.00

14,102.24
Repairs & Maintenance Furniture and Fixture Salaries Expense
Expense
2,400.00 36,000.00 10,000.00 104,853.81
5,000.00 104,853.81
5,086.40
3,203.75
900.00
14,102.24

7,400.00 36,000.00 10,000.00 233,000.01

26,000.00
Salaries Expense Supplies Notes Receivable Interest Payable

6,000.00 33,600.00 16166.67

6,340.00
5,432.00

17,772.00 33,600.00 16,166.67

Interest Payable Notes Payable Interest Receivable

500,000.00 2,400.00

0 500,000.00 - - 2,400.00

(16,166.67) - 2,400.00
Notes Receivable Therese Ballada, Withdrawals Miscellaneous Expense

240,000.00 160,000.00 784.00

45,000.00

- 240,000.00 205,000.00 784.00

240,000.00
Miscellaneous Expense Utilities Expense Advertising Expense SSS and EC Expense

15,000.00 8,000.00 10,563.60

7,300.00

22,300.00 8,000.00 10,563.60

SSS and EC Expense Philhealth Expense Pag-ibig Expense

3,203.75 900.00

3,203.75 900.00
Uncollectible Accounts Expense Allowance for UA

6,720.00 6,720.00

6,720.00 6,720.00
Cash 272,052.45
Petty Cash 16,000.00
Notes Receivable 240,000.00
Interest Receivable 2,400.00
Accounts Receivable 313,600.00
Allowance for Uncollectible Accounts 9,408.00
Merchandise Inventory 871,200.00
Supplies 14,500.00
Prepaid Insurance 12,750.00
Prepaid Rent 150,000.00
Furniture and Fixtures 650,000.00
Accum.Depreciation-F&F 74,250.00
Equipment 735,000.00
Accum.Depreciation-Equipment 134,500.00
Service Vehicle 410,000.00
Accum.Depreciation-Service Vehicle 33,000.00
Rent Deposit 150,000.00
Utilities Deposit 18,500.00
Notes Payable 500,000.00
Interest Payable 16,166.67
Vouchers Payable 533,282.74
Therese Ballada, Capital 2,555,395.04
Therese Ballada, Withdrawals
Sales
Sales Discounts
Sales Returns and Allowances
Purchases
Transportation In
Purchases Discounts
Purchases Returns and Allowances
Advertising Expense
Utilities Expense
Repairs and Maintenance Expense
Salaries Expense
SSS and EC Contributions Expense
Philhealth Contributions Expense
Pag-IBIG Contributions Expense
Uncollectible Accounts Expense
Miscellaneous Expense

3,856,002.45 3,856,002.45
1,026,859.63
16,000.00
33,600.00
-
194,880.00
16,128.00
871,200.00
32,272.00
12,750.00
150,000.00
676,000.00
74,250.00
735,000.00
134,500.00
410,000.00
33,000.00
150,000.00
18,500.00
-
-
657,110.14
2,555,395.04
205,000.00
1,896,200.00
5,640.00
4,000.00
684,400.00
4,000.00
10,400.00
10,000.00
8,000.00
22,300.00
7,400.00
233,000.01
10,563.60
3,203.75
900.00
6,720.00
784.00

5,522,972.99 5,386,983.18

135,989.81