Sept.

1 Cash 100,000
Juancho, Capital 100,000

Vehicle 200,000
Cash 200,000

Furniture 30,000
Cash 30,000

3 Equipment 40,000
Cash 20,000
Notes Payable 20,000

4 Supplies 8,000
Cash 8,000

6 Cash 40,000
Delivery Service Revenue 40,000

9 Accounts Receivable 30,000

Delivery Service Revenue 30,000

10 Advertising Expense 5,000

Cash 5,000

14 Notes Payable 20,000

Cash 20,000

15 Salaries Expense 21,000

Cash 21,000

17 Utilities Expense 12,000

Cash 12,000

18 Rent Expense 10,000

Cash 10,000

20 Supplies Expense 5,000

Supplies 5,000

22 Cash 15,000
Accounts Receivable 15,000

25 Juancho, Drawing 10,000

Cash 10,000
27 Cash 20,000
Delivery Service Revenue 20,000

30 Salaries Expense 21,000

Cash 21,000
 cash Accounts Receivable Furniture
100,000 30,000 30,000 15,000 30,000
40,000 200,000
15,000 20,000 30,000
20,000 8,000
5,000 15,000
20,000
21,000 Equipment Vehicle
12,000 40,000 200,000
10,000
10,000 40,000 200,000
21,000
-182,000

Supplies Notes Payable Juancho, Capital

8,000 5,000 20,000 20,000

3,000

Juancho, Drawing Delivery Service Revenue Advertising Expense

10,000 40,000 5,000
30,000
20,000

10,000 90,000 5,000

Salaries Expense Utilities Expense Rent Expense

21,000 12,000 10,000
21,000

42,000 12,000 10,000

Supplies Expense
5,000

5,000
 Furniture Juanchoo-choo Delivery Services
Unadjusted Trial Balance
September 2015

Accounts Debit Credit

Cash -182,000
Accounts Receivable 15,000
Vehicle Furniture 30,000
Supplies 3,000
Equipment 40,000
Vehicle 200,000
Notes Payable 0
Juancho, Capital 100,000
Juancho, Drawing 10,000
Delivery Service Revenue 90,000
Advertising Expense 5,000
Juancho, Capital Salaries Expense 42,000
100,000 Utilities Expense 12,000
Rent Expense 10,000
Supplies Expense 5,000
190,000 190,000
100,000

dvertising Expense

Rent Expense
 Juanchoo-choo Delivery Services
Income Statement
For the ended September 2015

INCOME
Service Fees 90,000

EXPENSES
Advertising Expense 5,000
Salaries expense 42,000
Utilities Expense 12,000
Rent Expense 10,000
Supplies expense 5,000
TOTAL EXPENSES 74,000

NET INCOME ₱16,000

 Juanchoo-choo Delivery Services
Statement of Owner's Equity
For the ended September 2015

Juancho, Capital - Beginning 0

Add: Investment 100,000
Add: Net Income ₱16,000
TOTAL 116,000
Less:Juancho, Drawing -10,000
Juancho, Capital - Ending 106,000
 Juanchoo-choo Delivery Services
Statement of Financial Position
As of September 2015

ASSETS
Current Asset
Cash -182,000
Accounts Receivable 15,000
Supplies 3,000
Total of Current Asset -164,000

Non-Current Asset
Furniture 30,000
Equipment 40,000
Vehicle 200,000
Total of Non-Current Asset 270,000
Total Asset 106,000

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
Notes Payable 0
Total Liabilities 0

Juancho, Capital 106,000

Total Liabilities and Owner's Equity 106,000