PROBLEM 3-5, PAGE 108

a. No Entry RAPAL
b. No Entry RAPAL RAOD
c. No Entry ORS, RAOD
d. Cash-MDS, Regular 850,000.00
Subsidy from NG 850,000.00
e. Salaries and Wages 450,000.00
PERA 50,000.00
Due to BIR 125,000.00
Due to GSIS 25,000.00
Due to HDMF 20,000.00
Due to Philhealth 12,000.00
Due to Officers and Employees 318,000.00
f. Advances for Payroll 318,000.00
Cash-MDS, Regular 318,000.00
g. Due to Officers and Employees 318,000.00
Advances for Payroll 318,000.00
h. Office Supplies Inventory 200,000.00
Accounts Payable 200,000.00
i. Accounts Payable 180,000.00
Due to BIR 10,000.00
Cash-MDS, Regular 170,000.00
j. Cash-Tax Remittance Advice 135,000.00
Subsidy from NG 135,000.00
Due to BIR 135,000.00
Cash-Tax Remittance Advice 135,000.00
k. Due to GSIS 25,000.00
Due to HDMF 20,000.00
Due to Philhealth 12,000.00
Cash-MDS, Regular 57,000.00
l. Accounts Receivable 200,000.00
Power Supply System Fees 200,000.00
m. Cash-Collecting Officer 200,000.00
Accounts Receivable 200,000.00
Cash-Treasury/Agency Deposit, Regular 200,000.00
Cash-Collecting Officer 200,000.00
n. Subsidy from NG 305,000.00
Cash-MDS, Regular 305,000.00

o. Appropriation 1,000,000
Allotment -980000
20,000

p. Allotment 980,000
 Obligation -880,000
100,000

q. Obligation 880,000.00
Disbursements:
Compensation (500,000.00)
Office Supplies (200,000.00)
180,000.00
 Cash-MDS, Regular
850,000.00
318,000.00
170,000.00
57,000.00
305,000.00