ABAN, MA.

VERONICA
PCBET-01-102A

CASH ADVERTISING EXPENCE

Jan 2 6,000
2 P100,000
3 16,000 P6,000
5 25,000 RENT EXPENSE
11 11250 2 10,000
20 10,000
25 125,000 P10,000
28 5,000 SUPPLIES EXPENSE
P121,250 P58,500 30 5,000
P62,750
P5,000
ACCOUNTS RECIEVABLE UTILITIES EXPENSE
11 11250 31 2,000
20 10,000 3,000
P1,250
P5,000

MATERIAL AND SUPPLIES

16 7,000
30 5,000
2,000 Leos Garcia Landscapers
Tial Balance
EQUIPMENT January 31,20__
5 P50,000 Account Title Debit Credit
Cash P62,750
P50,000 Accounts Recievable 1,250
ACCOUNTS PAYABLE Material and Supplies 2,000
16 7,000 Equipment 50,000
Accounts Payable P7,000
P7,000 Notes Payble 12,500
NOTES PAYABLE Utilities Payable 5,000
5 P25,000 Garcia, Capital 100,000
25 12,500 Garcia, Drawing 5,000
P12,500 Service Income 22,500
UTILITIES PAYABLE Advertising Expense 6,000
31 3,000 Rent Expense 10,000
2,000 Supplies Expense 5,000
P5,000 Utilities Expense 5,000
GARCIA,CAPITAL TOTAL P147,000 147,000
1 100,000

P100,000
GARCIA DRAWING
28 5,000

5,000
SERVICE INCOME
11 22500

P22,500