Lumen Almachar Pharmacy

Adjusting Entry
For the year ended December 31, 2021

June 1 purchases 23,420

accounts payable 23,420

2 rent expense 10,000

cash 10,000

5 purchases 56,240
accounts payable 56,240

7 purchases 36,735
accounts payable 36,735

9 accounts payable 23,420

Cash 22,951.60
Purchases discount 468.4

12 Accounts Payable 4,620

Purchases Returns and Allowances 4,620

14 Purchases 47,940
Accounts Payable 47,940

15 Accounts Payable 5,370

Purchases Returns and Allowances 5,370

16 Accounts Payable 51,620

Cash 51,103.80
Purchases Discounts 516.2

23 Accounts Payable 47,940

Cash 46,981.20
Purchases Discounts 958.8

27 Purchases 63,847
Accounts Payable 63,847

30 Purchases 27,020
Cash 27,020
 PURCHASES JOURNAL Page 7
Credit Debit
Date R.R. No. Account credited PR
Accounts Payable Purchases
June 1 001 Seco Co. / 23,420 23,420
5 002 Ricarte Drug Supply / 56,240 56,240
7 003 Casas Drug Co. / 36,735 36,735
14 004 Balino Drug Co. / 47,940 47,940
27 005 Abeto Pharmaceuticals / 63,847 63,847
228,182 228,182
(210) (510)
 CASH DISBURSEMENTS JOURNAL
Credit

Date C.k. no. Description Cash Purchase Discount

June 2 536 Payment of rent 10,000
9 537 Seco Co. 22,951.60 468.4
16 538 Ricarte Drug Supply 51,103.80 516.2
23 539 Balino Drug Co. 46,981.20 958.8
30 540 Tudtud Co. 27,020
158,057 1943.4
(110) (530)
L Page 7
Debit
Other Accounts
Accounts Payable Purchases Account Title PR Amount
Rent expense (620) 10,000
23,420
51,620
47,940
27,020
122,980 27,020 10,000
(210) (510)
 General Journal
Date
12-Jun Ricarte Drug Supply Accounts Payable 210
Purchases Returns and Allowances 520
15 Casas Drug Co. Accounts Payable 210
Purchases Returns and Allowances 520
 Page 7

4,620
4,620
5,370
5,370
 ACCOUNTS PAYABLE
SUBSIDIARY LEDGER
Seco Co.
6/19 CD7 23,420 23,420 P7 6/1

Ricarte Drug Supply

6/16 CD7 51,620 56,240 P7 6/5

Casas Drug Co.

36,735 P7 6/7

Balino Drug Co.

6/23 CD7 47,940 47,940 P7 6/14

Abeto Pharmaceuticals
63,847 P7 6/27
 GENERAL LEDGER

Cash (110)
918,000.00 158,057

918,000.00 158,057
759,943.00

Purchases (510)
1,382,625.00
228,182.00
27,020.00

1,637,827.00

Purchase Discounts (530)

21,145.00
1,943.40

23,088.40
GENERAL LEDGER

Accounts Payable (210)

122,980 228,182
4620 621,769
5370
132,970 849,951
716,981

Purchase Returns and Allowances (520)

31,623.00
4,620.00
5,370.00

41,613.00

Rent Expense (620)

50,000.00
10,000.00

60,000.00
 Lumen Alchamar Pharmacy
Schedule of Accounts Payable
For the month ended June 30

Casas Drug Co. 31,365.00

Abeto Pharmaceuticals 63,847.00
Totals: 95,212.00