3. Prepare the unadjusted trial balance.

Entity ADM
Unadjusted Trial Balance
December 31, 2021

ACCOUNTS DEBIT CREDIT

Cash – Collecting Officers P 10,000

Cash – Treasury/Agency Deposit, Regular 33,000
Cash-MDS, Regular 152,000
Cash – Tax Remittance Advice -
Office Supplies Inventory 10,000
Office Equipment 200,000
Accumulated Depreciation – O.E. P 38,000
Advances for Payroll -
Advances to Officers and Employees -
Accounts Payable -
Due to Officers and Employees -
Due to BIR -
Due to GSIS -
Due to Pag-IBIG -
Due to PhilHealth -
Accumulated Surplus (Deficit) -
Permit Fees 40,000
Subsidy from National Government 567,000
Salaries and Wages, Regular 70,000
Personal Economic Relief Allowance (PERA) 10,000
Travelling Expenses – Local 17,000
Office Supplies Expense 90,000
Water Expenses 5,000
Electricity Expenses 10,000
Depreciation-Office Equipment 38,000

TOTALS P 645,000 P 645,000