Practical Examination:

Given:
Inventory Classification Beg Bal Selling Price Selling Price
June 01, 2021 Pick up Pick up
2.65 KG 0 ₱ 225.00 ₱ 245.00
5 KG Masagana Gas 0 ₱ 385.00 ₱ 405.00
7 KG Masagana Gas 0 ₱ 480.00 ₱ 500.00
9 KG Masagana Gas 0 ₱ 585.00 ₱ 605.00
11 KG Masagana Gas [A] 17 ₱ 695.00 ₱ 715.00
11 KG -Assorted [A] 0 ₱ 640.00 ₱ 660.00
22 KG Masagana Gas 33 ₱ 1,575.00 ₱ 1,605.00
22 KG - Assorted 0 ₱ 1,350.00 ₱ 1,380.00
50 KG Masagana Gas [A] 126 ₱ 3,235.00 ₱ 3,265.00
50 KG Masagana Gas [B] 9 ₱ 3,064.00 ₱ 3,094.00
50 KG Masagana Gas [C] 11 ₱ 2,985.00 ₱ 3,015.00
50 KG -Assorted [A] 0 ₱ 3,000.00 ₱ 3,030.00
50 KG -Assorted [B] 0 ₱ 2,727.20 ₱ 2,757.20
50 KG -Assorted [C] 4 ₱ 2,642.00 ₱ 2,672.00

Transactions during the month of June 2021

1. June 3, 2021, Mr. Dreamboy Dongallo, a customer walked into
the store and purchase 3units x 11kg Masagana Gas (A) for his
sidewalk canteen

2. June 4, 2021 - The Contact Center personnel called the rider to

deliver 2 units of 11kg Masagana Gas (A) to Mr. Renato Austria to
his store inside the Fortunata Village.

3. June 5, 2021, you received a delivery from a supplier the

following items:
2.65 KG x 10 units
5 KG Masagana Gas x 10 units
9 KG Masagana Gas x 13 units

4. June 7, 2021 - you transferred to another store the 50 KG

Masagana Gas [A] x 50 to another store.

5. June 9, 2021 - During the rider's flyering activity, he was

approached by customer Jen Morente, to purchase 2 x 11 KG
Masagana Gas [A] and 3 units of 2.65kg
 6. June 13, 2021 - Mr. Bowie Martin, ask the rider to deliver to his
house 4 x 50 KG -Assorted [C].

7. June 20, 2021 - Liza Arroyo, the manager of the company, called
the contact center to have a 1 x 11 KG Masagana Gas [A] to deliver
it to her house.

8. June 26, 2021 - sister company borrowed 3 units of 50 KG

Masagana Gas [A]

9. June 30, 2021 - Mr. Dreamboy Dongallo, a walk in customer,

purchase 2 units of 9 KG Masagana Gas and 2 units of 5 KG
Masagana Gas

Requirement:
1. Prepare a sales report for month of June 2021
a. sales report for walk in
b. sales report for delivered items.

2. Prepare Ending inventory as of June 30, 2021

Good luck!!!