Date Tittles and Explanations P.R.

2020
Apr-02 Cash 110
Leon, Capital 310
Initial investment

3 Supplies 130
Acounts Payable 210
Purchased supplies on account

4 Bicycles 150
Cash 110
Accounts Payable 210
Purchased bicycle both in cash and account

5 Container 140
Cash 110
Purchased container on cash

6 Cash 110
Rental Revenues 410
Received cash for services rendered

8 Container 140
Cash 110
addition to the cost of the container

9 no entry

10 Maintenance expense 520

Cash 110
Wages paid

13 Cash 110
Rental Revenues 410
received cash for services rendered

16 wages expense 510

Cash 110
Wages paid to the assistant

17 Accounts Payable 210

 Cash 110
Paid purchased supplies

18 Repair expense 530

cash 110
Paid repair bill on bicycles

20 Cash 110
Rental revenues 410
Received cash for services rendered

22 Wages expense 510

Cash 110
Wages Paid to the assistant

23 Accounts Receivable 120

Rental Revenues 410
Services earned on account

25 Concession Fee expense 540

Cash 110
Paid concession fee to the park administration

27 Cash 110
Rental revenues 410
Received cash for services rendered

29 wages expense 510

cash 110
wages paid to the assistant

30 Leon, withdrawal 320

cash 110
withdrawal of cash by owner
Debit Credit

120,000.00
120,000.00

1,500.00
1,500.00

25,000.00
12,000.00
13,000.00

29,000.00
29,000.00

4,700.00
4,700.00

4,000.00
4,000.00

750.00
750.00

5,000.00
5,000.00

480.00
480.00

1,500.00
 1,500.00

550.00
550.00

5,500.00
5,500.00

480.00
480.00

1,100.00
1,100.00

3,000.00
3,000.00

4,100.00
4,100.00

480.00
480.00

5,000.00
5,000.00
 CASH

Date Explanation J.R. Debit

02-Apr-20 ₱ 120,000.00
04-Apr-20 ₱ -
05-Apr-20 ₱ -
06-Apr-20 ₱ 4,700.00
08-Apr-20 ₱ -
10-Apr-20
13-Apr-20 ₱ 5,000.00
16-Apr-20 ₱ -
17-Apr-20 ₱ -
18-Apr-20
20-Apr-20 ₱ 5,500.00
22-Apr-20 ₱ -
25-Apr-20
27-Apr-20 ₱ 4,100.00
29-Apr-20
30-Apr-20 ₱ -

ACCOUNTS RECEIVABLE
Date Explanation J.R. Debit
23-Apr-20 ₱ 1,100.00

SUPPLIES
Column1 Column2 Column3 Column4
03-Apr-20 ₱ 1,500.00

CONTAINER
Column1 Column2 Column3 debit
05-Apr-20 ₱ 29,000.00
08-Apr-20 ₱ 4,000.00

BICYCLES
Column1 Column2 Column3 DEBIT
04-Apr-20 ₱ 25,000.00

ACCOUNTS PAYABLE
Column1 Column2 Column3 Column4
03-Apr-20
04-Apr-20
17-Apr-20 ₱ 1,500.00

LEON, CAPITAL
Column1 Column2 Column3 Column4
02-Apr-20

LEON, WITHDRAWAL
Column1 Column2 Column3 Column4
30-Apr-20 ₱ 5,000.00

RENTAL REVENUES
Column1 Column2 Column3 Column4
06-Apr-20
23-Apr-20
20-Apr-20
23-Apr-20
27-Apr-20

WAGES EXPENSES
Column1 Column2 Column3 Column4
16-Apr-20 ₱ 480.00
22-Apr-20 ₱ 480.00
29-Apr-20 ₱ 480.00

MAINTENANCE EXPENSE
Column1 Column2 Column3 Column4
10-Apr-20 ₱ 750.00

REPAIR EXPENSE
Column1 Column2 Column3 Column4
18-Apr-20 ₱ 550.00

CONCESSION FEE EXPENSE

Column1 Column2 Column3 Column4
25-Apr-20 ₱ 3,000.00
 Credit Balance
₱ - ₱ 120,000.00
₱ 12,000.00 ₱ 108,000.00
₱ 29,000.00 ₱ 79,000.00
₱ 83,700.00
₱ 4,000.00 ₱ 79,700.00
₱ 750.00 ₱ 78,950.00
₱ 83,950.00
₱ 480.00 ₱ 83,470.00
₱ 1,500.00 ₱ 81,970.00
₱ 550.00 ₱ 81,420.00
₱ 86,920.00
₱ 480.00 ₱ 86,440.00
₱ 3,000.00 ₱ 83,440.00
₱ - ₱ 87,540.00
₱ 480.00 ₱ 87,060.00
₱ 5,000.00 ₱ 82,060.00
₱ 82,060.00
VABLE
Credit Balance
₱ 1,100.00
₱ 1,100.00

Column5 Column6
₱ 1,500.00
₱ 1,500.00

credit Column6
₱ 29,000.00
₱ 4,000.00
₱ 33,000.00

CREDIT Column6
₱ 25,000.00
₱ 25,000.00
ABLE
Column5 Column6
 ₱ 1,500.00 ₱ 1,500.00
₱ 13,000.00 ₱ 14,500.00
₱ - ₱ 13,000.00
₱ 13,000.00
L
Column5 Column6
₱ 120,000.00 ₱ 120,000.00
₱ 120,000.00
WAL
Column5 Column6
₱ 5,000.00
₱ 5,000.00
UES
Column5 Column6
₱ 4,700.00 ₱ 4,700.00
₱ 5,000.00 ₱ 5,000.00
₱ 5,500.00 ₱ 5,500.00
₱ 1,100.00 ₱ 1,100.00
₱ 4,100.00 ₱ 4,100.00
₱ - ₱ -
₱ 20,400.00
ES
Column5 Column6
₱ 480.00
₱ 480.00
₱ 480.00
₱ 1,440.00
PENSE
Column5 Column6
₱ 750.00
₱ 750.00
SE
Column5 Column6
₱ 550.00
₱ 550.00
XPENSE
Column5 Column6
₱ 3,000.00
₱ 3,000.00
 KAREEN LEON
TRIAL BALANCE
APRIL 30, 2020

DEBIT CREDIT
CASH ₱ 82,060.00
AR ₱ 1,100.00
SUPPLIES ₱ 1,500.00
CONTAINER ₱ 33,000.00
BICYCLES ₱ 25,000.00
AP ₱ 13,000.00
LEON, CAPITAL ₱ 120,000.00
LEON, WITHDRAWALS ₱ 5,000.00
RENTAL REV ₱ 20,400.00
WAGES EXPENSE ₱ 1,440.00
MAINTENANCE EXP ₱ 750.00
REPAIR EXPENSE ₱ 550.00
CONCESSION EXP ₱ 3,000.00
₱ 153,400.00 ₱ 153,400.00