POSTING VERSION 2

Cash Account No. 101

Date Description Dr Cr. BALANCE
1-Mar 145,000- ₱145,000
38,000 ₱107,000

Accounts Receivable Account No. 102

Date Description Dr. Cr. BALANCE
2-Mar 46,000- ₱ 46,000
16 24,000- ₱70,000

Supplies Account No. 113

Date Description Dr. Cr. BALANCE
3-Mar 48,000 ₱48,000
7 7,000 ₱55,000
7,000 ₱48,000

Equipment Account No. 114

Date Description Dr. Cr. BALANCE
8-Mar 10,000- ₱10,000

Accounts Payable Account No. 111

Date Description Dr. Cr. BALANCE
 8-Mar 10,000 ₱10,000
7 7,000 ₱17,000

Notes Payable Account No.

Date Description Dr. Cr. BALANCE
3-Mar 10,000 ₱10,000

Mr, Ryousei, Capital

Date Description Account no.
1-Mar Dr. Cr. BALANCE
200,000 ₱200,000
21,500 ₱221,500

Mr, Ryousei, Drawing Account No.

Date Description Dr. Cr. BALANCE
18-Mar 7,000- ₱7,000
7,000 0

Service Income Account no.

Date Description Dr. Cr. BALANCE
9-Mar 10,000 ₱10,000
14 3,000 ₱13,000
15 8,500 ₱21,500
16 5,000 ₱26,500
26,500- 0
Taxes Account No.
Date Description Dr. Cr. BALANCE
21-Mar 5,000- ₱5,000
5,000 0

Utilities Account No.

Date Description Dr. Cr. BALANCE
23-Mar 10,000- ₱10,000
10,000 0

Salaries Account No.

Date Description Dr. Cr. BALANCE
24-Mar 20,000- ₱20,000
27 20,000- ₱40,000
40,000 0