Cash in Bank Accounts Receivable

₱100,000.00 ₱51,000.00 1) ₱20,000.00 ₱50,000.00 8)

3) ₱40,000.00 ₱29,400.00 6) 4) ₱50,000.00
8) ₱48,500.00 ₱25,800.00 10) 7) ₱30,000.00
₱188,500.00 ₱106,200.00 ₱100,000.00 ₱50,000.00
₱82,300.00 ₱50,000.00

M.Silva, Capital Sales

₱250,000.00 ₱40,500.00 3)
₱51,200.00 4)
₱30,000.00 7)
₱121,700.00

Purchases Purchase Discounts

1) ₱50,000.00 ₱600.00 6)
2) ₱30,000.00
5) ₱30,000.00
9) ₱20,000.00
10) ₱25,000.00
₱155,000.00

Freight-In Freight-Out
1) ₱1,000.00 3) ₱500.00
5) ₱800.00 4) ₱1,200.00
9) ₱1,000.00 ₱1,700.00
10) ₱800.00
₱3,600.00
Merchandise Inventory Accounts Payable
₱160,000.00 6) ₱30,000.00 ₱30,000.00
₱30,000.00 2)
₱30,800.00 5)
₱21,000.00 9)
₱30,000.00 ₱111,800.00
₱81,800.00

Sales Discounts
8) ₱1,500.00

Dadiangs Grocery
Trial Balance
July 20,2020

Cash in Bank ₱82,300.00

Accounts Receivabl 50,000.00
Merchandising Inve 160,000.00
Accounts Payable ₱81,800.00
M. Silva, Capital 250,000.00
Sales 121,700.00
Sales Discounts 1,500.00
Purchases 155,000.00
Purchase Discounts 600
Freight-In 3,600.00
Freight-Out 1,700.00
₱454,100.00 ₱454,100.00