Problem 1

August 1, 2022 Bong Navarrow mailed to Area Post Office the following letters under Cash Sales;

1. 2 – Express Pouch (P130.00)

2. 25- Ordinary Mails (P16.00)
3. 50- Registered Mails (P60.00)
4. 15 - Registered with return card (P77.00)

August 2, 2022 Cash on hand of the Postmaster amounts to P 7,000.00 from July 31, 2022 transaction, he decided to
deposit this amount on his general fund to the nearest bank together with the cash sales from the Bong Navarrow.

Problem 2
August 15, 2022 Juan Dela Cruz, Juana Dela Cruz and June Dela Cruz visit the nearest Post Office to have their Postal
Identification Card be done under the following Request;

1. Juan Dela Cruz – Regular Postal ID

2. Juana Dela Cruz – Rush Postal ID
3. June Dela Cruz – Regular Postal ID

On August 16, 2022 June Dela Cruz went back to the Post Office and demand his ID to be updated to a Rush Postal ID.

Problem 3

August 18, 2022 Denize Chorneho visit the nearest Post Office to send money amounting to P8, 455.00 to her mother
living in 43 Biak na Bato, Batangas City, Batangas

On the same day Liam Olivia encashed a money order check amounting to P7, 800.00. The nearest bank in the postal
area is Banco de Oro. The branch manager of the bank do not accept Money Order Checks.

Problem 4

August 19, 2022 Yazaki Torres Manufacturing Incorporated mailed to the nearest Post Office the following letters;

1. 20 - Registered with return card (P77.00)

Yazaki Torres Manufacturing Incorporated is under PEZA, or the Philippine Economic Zone Authority, an agency attached
to the Department of Trade and Industry (DTI) which under BIR ruling shall be exempted from paying all local and
national taxes, except real property tax on land owned by developers.

On the same day the postmaster discovered an error from July 31, 2022 transaction this relates to declaring sales of
Domestic Ordinary mails P880.00 instead of only P720.

Problem 5

August 20, 2022 Commission on Human Rights mailed to Post Office the following letters under Posted Charge Account;

1. 15 - Ordinary Mails (P16.00)

2. 40- Registered Mails (P60.00)

August 21, 2022 Commission on Human Rights pays with a cash of 5,437.50 net of withholding tax certificate of 2%
amounting to P103.57 and 5% amounting to P258.93.

Problem 6

August 23, 2022 Department of Agrarian reform mailed to Post Office the following letters under Posted Charge
Account;

1. 5 - Registered with return card (P77.00)

2. 16 - Ordinary Mails (P16.00)
3. 4- Registered Mails (P60.00)

August 28, 2022 Department of Agrarian pays on bank under List of Due and Demandable Accounts -Advice to Debit
Account or (LDAP-ADA) with an amount of P1,332.18 net of withholding tax certificate of 5% amounting to P63.44 and
2% amounting to P25.38.

August 31, 2022 the postmaster decided to deposit P7, 000.00 to the nearest bank.