DATE TRANSACTION CASH

Dec. 1 Invested cash on business 250,000

1 Acquired supplies on account
4 Acquired videotapes on account
5 Paid cash to the creditors -85,000
8 Received cash from ACA video for rental fees 78,000
11 Billed Video City for rentals
16 Paid salaries -65,000
17 Collected cash from Video City 77,000
23 Victorino withdrew cash from the business -47,000
24 Paid rent for the month -41,500
30 Paid utilities bill for the month -17,500
TOTAL PER ACCOUNT 149,000
TOTAL ASSETS AND TOTAL LIABILITIES AND OWNER'S EQUITY
 CAVITE VIDEO
Financial Transaction Worksheet
For the month of December 2012
ASSETS LIABILITIES
ACCOUNTS RECEIVABLE SUPPLIES VIDEOTAPES ACCOUNTS PAYABLE

67,000 67,000
235,000 235,000

105,000

105,000 67,000 235,000 302,000

556,000
 OWNER'S EQUITY
VICTORINO, CAPITAL VICTORINO, DRAWINGS
250,000

-85,000
78,000
105,000
-65,000
77,000
47,000
-41,500
-17,500
301,000 -47,000
556,000