X, COMPANY

Statement of Cash Flow

For the Month Ended, August 30,2021

CASH FLOW OPERATING ACTIVITIES:

rendered travel service P 73,160.00
recieved advanced payment 689,632
recieved payment 116,664
payment for permit and license (250,000)
purchased offices supplies and paid rent (200,000)
paid empyees salaries (95,000)
paid repairs and maintenance (7,000)
paid salaries utilities, gas and oil expense (117,000)
P 210,456
Net Cash Flow from Operating Activities
CASH FLOW FROM INVESTING ACTIVITIES:
purchased of equipment (300,000)
purchased of furnitures and fixtures (200,000)
purchased two shutte vans (1,600,000)
-2,100,000
Net Cash Flow from Investing Activities
CASH FLOW FROM FINANCING ACTIVITIES:
Yoon Investment 600,000
Note payable 100,000
Withdrawal of miss yoon (30,000)
Net Cash Flow 6,070,000
Add: Cash Beginning of the month 4,180,456
Cash, End of the month -
P 4,180,456
Date Account Titles & Explanation PR
local traves fees earned 401
income summary

international trvevel fees earned 402

income summary
to close revenue income

income summary

income summary
saliries expense 501
utilities expense 502
repairs and maintenance expense 504
organization expense 505
interest expense 507
depreciation expense - automobile 508
depreciation expense - office equipment 109
depreciation expense - furniture and fixtures 510
office supplies expense 506
rent expense 503
to close expenses to income summary account

income summary
yoon capital 301
to close income summary account to capital

income summary
yoon drawing 302
to close drawing to capital account
DEBIT CREDIT
P 73,160,00
P 73,160,00

832,440
832,440

905,600

559,500
190,000
12,000
7,000
250,000
1,000
25,000
4,500
10,000
35,000
25,000

346,100
3,464,100

30,000
30,000
 Post Closing Trial Balance

Account
No Account Title DR CR
101 CASH 4,180,456
102 ACCOUNT RECIEVABLE 77,776
103 OFFICE SUPPLIES 15,000
104 PREPAID RENT 125,000
105A AUTOMOBILE 3,200,000
106A OFFICE EQUIPMENT 300,000
107A FURNITURE AND FIXTURE 600,000
201 ACCOUNT PAYABLE 2,000,000
202 NOTES PAYABLE 100,000
203 UNEARNED LOCAL TRAVEL FEES 51,632
204 UNEANRED INTERNATIONAL TRAVEL FEES 0
301 YOON CAPITAL 5,632,900
205 INTEREST PAYABLE 1,000
105B ACCUMULATED DEPRECIATION - AUTOMOBILE 25,000
106B ACCUMULATED DEPRECIATION - OFFICE EQUIPMENT 4,500
107B ACCUMULATED DEPRECIATION - FURNITURE AND FIXTURES 10,000
8,498,232 7,816,032