, 'A

For enph of tto abo'vonrrurbc,rocl tansaptions, idntifi the apprq,riare jorunal to bo used to record tts tuusscdon Write only thc ACF.O).IYM of 6e joluual- ou the space provided in yoru '.Soswcr Shoet as follows: SJ (frr Salos Journal; PJ (for hlrchases Jorrmal); CKI (for CaSh 'BeccbtsJounal);CPJ (for CashPayruonts Journtil); md GJ (for0carual Journat).
havo sumnmrigenl lhg Sovs journals aft* recording the transactions for the last wpck ofDoccob q20!2, grve tha toml of tfro fotlowing accourb:

B. . Assrrma_f&pu

RECEIV"{BI-E ss per Sales loumal lVgSo O ofthc PURCI{A$ES COLUh{N as Pnrchases rlournrd. 12 a oo a of per Cash noccipts lournA; lc"sl &,U Oo Cam Dl B.qXf COLUMN ss I'oral oltrd_Acc0uNTs RECETVABLE collnn{ ss iptsJournal ( 66ltccttosy

*r:',

otooi

TEST 5 (Coppletiop oftbosceo.uuring cycle) (30%)

Tho unadjustod trial balanca of'Ivarr Supply Cornpany for Deoember 31, Z0lZ is given below;

.ii

IVLN SI.IPPI,Y COIVIPANY

Unadjqsted Trial Balaoce Decrrnber 31,2012

Additional iutbrnrstion

B. Acoruod sirlarics, p7,000.

C; Uapaid
advutisiog; p2,000.
a onc-year

A'

pffice supphos.used,

pgOO.

E.

' fffrIP

lmralssion lFesenb Estimatcd depcciuiou store equipmen( p3,O0O.

cornnission collected in advance on sepr

t,

c,

Mau!+rdi:' ; il*d

-rfi y-T*bb;A;;;;

9l

; yo**o /# n#l;,

il'i-e"Jrorrished ar 5% ofrrre outstandiug accouuts

counq

pl

1,000,