1 Cash 250,000

Perez-Manalo, Capital 250,000

#

2 Prepaid Rent 6,000

Cash 6,000
#

3 Cash 210,000
Notes Payable 210,000
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4 Service Vehicle 420,000

Cash 420,000
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5 Prepaid Insurance 14,400

Cash 14,400
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6 Office Equipment 60,000

Cash 15,000
Accounts Payable 45,000
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7 Supplies 18,000
Accounts Payable 18,000
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8 Accounts Payable 10,000

Cash 10,000
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9 Perez-Manalo, Withdrawal 14,000

Cash 14,000
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10 Utilities Expense 1,400

Utilities Payable 1,400
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11 Utilities Expense 3,000

 Cash 3,000
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12 Cash 501,500
Sales Returns and Allowances 59,000
Sales Discount 29,500
Sales 590,000
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