Date Account Title and Explanation PR Debit Credit

Oct. 2018 1 Accounts Receivable 56,000.00

Sales (Cardenas) 56,000.00
to record sales on account

1 Cash (Del Mundo) 87,808.00

Sales Discount 1,792.00
Accounts Receivable 89,600.00
to record received payment from sales

2 Purchase (Blanche) 179,200.00

Accounts Payable 179,200.00
to record purchase on account

2 Transportation in (Tria) 1,120.00

Cash 1,120.00
to record payment on voucher

3 Accounts Payable (Camiseria) 26,880.00

Cash 26,880.00
to record payment on account

4 Accounts Receivable 22,400.00

Sales (Del Mundo) 22,400.00
to record sales on account

4 Sales Returns and Allowances (Selisana) 4,480.00

Accounts Receivable 4,480.00
to record sales return on account

4 Repairs and Maintenance Expense (Salvador) 2,688.00

Cash 2,688.00
to record computer repairs expense

5 Cash (Selisana) 43,904.00

Sales Discounts 896.00
Accounts Receivable 44,800.00
to record received payment from sales

5 Purchase (n/30) 22,848.00

Accounts Payable (Manalo) 22,848.00
to record purchase on account

5 Accounts Payable (Blanche) 11,200.00

Purchases Returns and Allowances 11,200.00
to record returned purchases

8 Cash 418,432.00
 Sales 418,432.00
to record cash sales

8 Cash (Modesto) 26,342.40

Sales Discounts 537.60
Accounts Receivable 26,880.00
to record received payment from sales

8 Cash (Calamba) 11,200.00

Accounts Receivable 11,200.00
to record partial payment on sales

9 Accounts Payable (Bisana) 224,000.00

Purchase Discounts 4,480.00
Cash 219,520.00
to record payment on purchase

10 SSS and EC Contribution Payable 15,650.00

Cash 15,650.00
to record payment on SSS and EC fund

10 Withholding Taxes Payable 14,170.98

Cash 14,170.98
to record payment on withholding taxes

11 Philhealth Contributions Payable 5,857.50

Cash 5,857.50
to record payment on Philhealth fund

12 Accounts Receivable (Modesto) 53,760.00

Sales 53,760.00
to record sales on account

12 Cash (Marasigan) 78,400.00

Accounts Receivable 78,400.00
to record received payment from sales

12 Furniture and Fixtures 40,320.00

Accounts Payable (Medina) 40,320.00
to record purchase of executive desk and chair on account

13 Accounts Payable (Mones) 112,000.00

Purchase Discounts 1,120.00
Cash 110,880.00
to record payment on purchase

15 Cash 344,960.00
Sales 344,960.00
 to record cash sales

15 Salaries Expense 104,956.935

Cash 104,956.935
to record payment on salaries

15 Supplies (Geron) 6,720.00

Cash 6,720.00
to record purchase of supplies

15 Accounts Payable (Burgos) 44,800.00

Cash 44,800.00
to record payment on purchase

15 Pag-IBIG Contributions Payable 1,800.00

Cash 1,800.00
to record payment on Pag-IBIG fund

16 Accounts Receivable (Selisana) 100,800.00

Sales 100,800.00
to record sales on account

16 Purchase (Bisana) 134,400.00

Accounts Payable 134,400.00
to record purchase on account

17 Accounts Payable (Medina) 11,200.00

Furniture and Fixtures 11,200.00
to record returned purchased on account

17 Accounts Payable (Blanche) 168,000.00

Purchase Discounts 3,360.00
Cash 164,640.00
to record payment on account

18 Repairs and Maintenance Expense 5,600.00

Cash 5,600.00
to record expense on equipment repairs

19 Accounts Receivable (Marasigan) 64,960.00

Sales 64,960.00
to record sales on account

19 Cash (Cardenas) 17,920.00

Accounts Receivable 17,920.00
to record received payment from sales

19 Notes Receivable (Calamba) 33,600.00

 Accounts Receivable 33,600.00
to record notes receivable

20 Purchase (Camiseria) 112,000.00

Accounts Payable 112,000.00
to record purchase on acount

22 Cash 328,720.00
Sales 328,720.00
to record cash sales

22 Transportation In (Galang-Bisana) 3,360.00

Cash 3,360.00
to record payment on voucher

22 Cash (Modesto) 52,684.80

Sales Discount 1,075.20
Accounts Receivable 53,760.00
to record received payment from sales

23 Notes Payable 500,000.00

Interest Payable 16,166.67
Interest Expense 3,833.33
Cash (Dona) 520,000.00
to record payment on notes payable

23 Supplies (Gamba) 7,100.80

Cash 7,100.80
to record payment on supplies

24 Purchase (Burgos) 112,000.00

Accounts Payable 112,000.00
to record purchase on account

24 Cash (Matuguinas) 244,000.00

Interest Income 1,600.00
Interest Receivable 2,400.00
Notes Receivable 240,000.00
to record payment on sales

24 Accounts Payable (Victorino) 24,640.00

Cash 24,640.00
to record payment on cash

25 Value-Added Tax Payable 63,003.00

Cash 63,003.00
to record payment on value-added tax
26 Cash (Selisana) 98,784.00
Sales Discounts 2,016.00
Accounts Receivable
to record received payment from sales 100,800.00

26 Accounts Payable (Bisana) 134,400.00

Purchase Discounts 2,688.00
Cash 131,712.00
to record payment on purchase

26 Purchase (Blanche) 206,080.00

Accounts Payable 206,080.00
to record purchase on account

29 Accounts Receivable (Modesto) 89,600.00

Sales 89,600.00
to record sales on account

29 Therese Ballada, Withdrawals 160,000.00

Cash 160,000.00
to record withdrawals of the owner

29 Supplies 5,432.00
Miscellaneous Expense 784.00
Cash 6,216.00
to record purchase of supplies and miscellaneous expense

30 Cash (Cardenas) 56,000.00

Accounts Receivable
to record received payment from sales 56,000.00

30 Utilities Expense (MERALCO) 16,800.00

Cash 16,800.00
to record payment on utilities

30 Utilities Expense (MABUHAY) 8,176.00

Cash 8,176.00
to record payment on utilities

30 Advertising Expense 8,960.00

Cash 8,960.00
to record payment on advertising

31 Salaries Expense 104,956.935

Cash 104,956.935
to record payment on salaries

31 SSS and EC Contributions Expense 15,650.00

 SSS and EC Contributions Payable 15,650.00
to record expense on SSS and EC Contrib

31 Philhealth Contributions Expense 5,857.50

Philhealth Contributions Payable 5,857.50
to record expense on Philhealth Contribut

31 Pag-IBIG Contributions Expense 1,800.00

Pag-IBIG Contributions Payable 1,800.00
to record expense on Pag-IBIG Contributi

31 Salaries Expense 14,170.98

Withholding Taxes Payable 14,170.98
to record taxes withheld on salaries

31 Cash 567,952.00
Sales 567,952.00
to record cash sales

31 Therese Ballada, Withdrawals 45,000.00

Cash 45,000.00
to record withdrawals of the owner

31 Allowance for Uncollectible Accounts 6,720.00

Accounts Receivable (Tresma) 6,720.00
to record allowance for uncollectible acco

31 Cash (Marasigan) 64,960.00

Accounts Receivable 64,960.00
to record received payment from sales

31 Output Tax 226,387.20

Input Tax 89,950.80
Value-Added Tax Payable 136,436.40
to record value-added taxes

31 Accounts Receivable (Feliciano) 76,160.00

Sales 76,160.00
to record sales on account
CARDENAS MARKETING Customer No. 001

Date Explanation PR Debit Credit

Oct. 2018 1 Balance
1 Sales S13 56,000.00
19 Payment CR13 17,920.00
30 Payment CR13 56,000.00

Tresma Mata Store Cutomer No. 002

Date Explanation PR Debit Credit

Oct. 2018 1 Balance
31 Uncollectible Account GJ25 6,720.00

Del Mundo Shirts Station Customer No. 003

Date Explanation PR Debit Credit

Oct. 2018 1 Balance
2 Payment CR13 89,600.00
4 Sales S13 22,400.00
31 Online Payment 22,400.00

Marasigan Enterprises Customer No. 004

Date Explanation PR Debit Credit

Oct. 2018 1 Balance
12 Payment CR13 78,400.00
19 Sales S13 64,960.00
31 Payment CR13 64,960.00
Modesto Bargain House
Feliciano Outfitters
TOTAL
 Modesto Bargain House Cutomer No. 005

Balance Date Explanation PR Debit

17,920.00 Oct. 2018 1 Balance
73,920.00 8 Payment CR13
56,000.00 12 Sales S13 53,760.00
- 22 Payment CR13
29 Sales S13 89,600.00

Selisana Garments Cutomer No. 006

Balance Date Explanation PR Debit

6,720.00 Oct. 2018 1 Balance
- 4 Sales Return GJ25
5 Payment CR13
16 Sales S13 100,800.00
26 Payment CR13

Calamba Commercial Cutomer No. 007

Balance Date Explanation PR Debit

89,600.00 Oct. 2018 1 Balance
- 8 Partial Payment CR13
22,400.00 19 Notes Receivable GJ25
-

Feliciano Outfitters Cutomer No. 008

Balance Date Explanation PR Debit

78,400.00 Oct. 2018 31 Sales S13 76,160.00
-
64,960.00
-
 Accounts Receivable Subsidiary
Balances as at October 31, 2018

Modesto Bargain House 89,600.00

Feliciano Outfitters 76,160.00
TOTAL 165,760.00
mer No. 005

Credit Balance
26,880.00
26,880.00 -
53,760.00
53,760.00 -
89,600.00

mer No. 006

Credit Balance
49,280.00
4,480.00 44,800.00
44,800.00 -
100,800.00
100,800.00 -

mer No. 007

Credit Balance
44,800.00
11,200.00 33,600.00
33,600.00 -

mer No. 008

Credit Balance
76,160.00
 Debit
Date Sales Invoice No. Account Debited PR Accounts Receivable
ct. 1 254 Cardenas Marketing / 56,000.00
4 255 Del Mundo Shirts Station / 22,400.00
12 256 Modesto Bargain House / 53,760.00
16 257 Selisana Garments / 100,800.00
19 258 Marasigan Enterprises / 64,960.00
29 259 Modesto Bargain House / 89,600.00
31 260 Feliciano Outfitters / 76,160.00

TOTAL 463,680.00
`(112)
 Credits
Output Tax Sales 12%
6,000.00 50,000.00 112%
2,400.00 20,000.00
5,760.00 48,000.00
10,800.00 90,000.00
6,960.00 58,000.00
9,600.00 80,000.00
8,160.00 68,000.00

49,680.00 414,000.00
(230-2) `(400)
 Debits
Date O.R. No. Description Sales
Cash Output Tax
Discounts
Oct. 1 232 Received Del Mundo 87,808.00 192.00 1,600.00
5 233 Received Selisana 43,904.00 96.00 800.00
8 Cash Sales 418,432.00
8 234 Received Modesto 26,342.40 57.60 480.00
8 235 Received Calamba 11,200.00
12 236 Received Marasigan 78,400.00
15 Cash Sales 344,960.00
19 237 Received Cardenas 17,920.00
22 Cash Sales 328,720.00
22 238 Received Modesto 52,684.80 115.20 960.00
24 239 Received Matuguinas 244,000.00

26 240 Received Selisana 98,784.00 216.00 1,800.00

30 241 Received Cardenas 56,000.00
31 Cash Sales 567,952.00
31 242 Received Marasigan 64,960.00

2,442,067.20 676.80 5,640.00

TOTAL 2,448,384.00
`(100) `(230-2) `(401)
 Credits
Accounts Other Accounts
Output Tax Sales
Receivable Account Title F Amount
89,600.00 / 1,792.00
44,800.00 / 896.00
44,832.00 373,600.00 ###
26,880.00 / 537.60
11,200.00 /
78,400.00 /
36,960.00 308,000.00 ###
17,920.00 /
35,220.00 293,500.00 ###
53,760.00 / 1,075.20
Notes Receivable 110 240,000.00 `(110)
Interest Receivable 111 2,400.00 `(111)
Interest Income 410 1,600.00 `(410)
100,800.00 / 2,016.00
56,000.00 /
60,852.00 507,100.00 ###
64,960.00 /

544,320.00 177,864.00 1,482,200.00 244,000.00

2,448,384.00
`(112) `(230-2) `(400) (/)
 12%
112%

###
 Credit
Voucher Date
Payee Terms Vouchers
No. Date Paid Ck. No. Payable
205 ct. 2 Blanche Manuacturing 2/15, n/60 cancelled V#0209 179,200.00
206 2 Tria Forwarders O2 81191 1,120.00
207 4 Salvador Services O4 81193 2,688.00
208 5 Manalo Shirt Factory n/30 22,848.00
209 5 Blanche Manuacturing 2/15, n/60 O 17 81203 168,000.00

210 12 Medina Office n/30 cancelled V#0214 40,320.00

211 15 Payroll n/30 O 15 81199 104,956.935

212 15 Geron Merchandising COD O 15 81200 6,720.00

213 16 Bisana Marketing 2/10, n/30 O 26 81210 134,400.00
214 17 Medina Office n/30 29,120.00

215 18 Andam Repairs 0 18 81204 5,600.00

216 20 Camiseria Palaganas n/30 112,000.00
217 22 Galang Freight O 22 81205 3,360.00
218 23 Dona Deogracia O 23 81206 520,000.00

219 23 Gamba Supplies COD O 23 81207 7,100.80

220 24 Burgos Shirts 1/15, n/60 112,000.00
221 26 Blanche Manuacturing 2/15, n/60 206,080.00
222 29 Therese Ballada O 29 81211 160,000.00
223 29 Winston Apalisoc O 29 81212 6,216.00

224 30 MERALCO O 30 81213 16,800.00

225 30 Mabuhay Philippines O 30 81214 8,176.00
226 30 People's Journal O 30 81215 8,960.00
227 31 Payroll O 31 81216 104,956.935

228 31 Social Security System 15,650.00

229 31 Philhealth 5,857.50

230 31 Pag-IBIG Fund 1,800.00

231 31 BIR-Withholding Tax 14,170.98

232 31 Therese Ballada O 31 81217 45,000.00
2,043,101.15

233 31 BIR-Value-Added Tax 136,436.40

2,179,537.55

2,225,023.68

`(240)
 Debits
Other Accounts
Purchases Input Tax Account Title PR Debit Credit
160,000.00 19,200.00
120.00 Transportation In 501 1,000.00
288.00Repairs and Maintenance Expense605 2,400.00
20,400.00 2,448.00
Vouchers Payable 240 179,200.00
Purchases Returns and Allowances503 10,000.00
Input Tax 230-1 1,200.00
4,320.00 Furniture and Fixtures 150 36,000.00
Salaries Expense 610 116,500.00
SSS and EC Contributions Payable211 2,543.20
Philhealth Contributions Payable 212 1,464.38
Pag-IBIG Contributions Payable 213 450.00
Withholding Taxes Payable 214 7,085.49
720.00 Supplies 130 6,000.00
120,000.00 14,400.00
Vouchers Payable 240 40,320.00
Furniture and Fixtures 150 10,000.00
Input Tax 230-1 1,200.00
600.00Repairs and Maintenance Expense605 5,000.00
100,000.00 12,000.00
360.00 Transportation In 501 3,000.00
Notes Payable 200 500,000.00
Interest Payable 201 16,166.67
Interest Expense 650 3,833.33
760.80 Supplies 130 6,340.00
100,000.00 12,000.00
184,000.00 22,080.00
Therese Ballada, Withdrawals 301 160,000.00
582.00 Supplies 130 4,850.00
84.00 Miscellaneous Expense 640 700.00
1,800.00 Utilities Expense 604 15,000.00
876.00 Utilities Expense 604 7,300.00
960.00 Advertising Expense 600 8,000.00
Salaries Expense 610 116,500.00
SSS and EC Contributions Payable211 2,543.20
Philhealth Contributions Payable 212 1,464.375
Pag-IBIG Contributions Payable 213 450.00
Withholding Taxes Payable 214 7,085.49
SSS and EC Contributions Expense611 10,563.60
SSS and EC Contributions Payable211 5,086.40
Philhealth Contributions Expense 612 2,928.75
Philhealth Contributions Payable 212 2,928.75
Pag-IBIG Contributions Expense 613 900.00
Pag-IBIG Contributions Payable 213 900.00
Withholding Taxes Payable 214 14,170.98
 Therese Ballada, Withdrawals 301 45,000.00
684,400.00 93,598.80 1,310,588.48 45,486.13

Value-Added Tax Payable 230 136,436.40

684,400.00 93,598.80 1,447,024.88 45,486.13

2,225,023.68

`(500) `(230-1) (/) (/)

 ###
1,120.00

11,200.00

12%
11,200.00 112%

5,432.00
784.00
 Check Debits Purchases Credits
Payee Vo. No.
No. Date Vouchers Payable Discounts
81191 . 2 Tria Forwarders 206 1,120.00
81192 3 Camiseria Palaganas 193 26,880.00
81193 4 Salvador Services 207 2,688.00
81194 9 Bisana Marketing 198 224,000.00 4,000.00
81195 10 Social Security System 200 15,650.00
81196 10 Bureau of Internal Revenue 201 14,170.98
81197 11Philippine Health Insurance Corp. 202 5,857.50
81198 13 Mones Trading 199 112,000.00 1,000.00
81199 15 Payroll 211 104,956.935
81200 15 Geron Merchandising 212 6,720.00
81201 15 Burgos Shirts 197 44,800.00
81202 15 Pag-IBIG Fund 202 1,800.00
81203 17 Blanche Manufacturing 209 168,000.00 3,000.00
81204 18 Andam Repairs 215 5,600.00
81205 22 Galang Freight Services 217 3,360.00
81206 23 Dona Deogracia Bank 218 520,000.00
81207 23 Gamba Supplies 219 7,100.80
81208 24 Victorino Wears 195 24,640.00
81209 25 Bureau of Internal Revenue 204 63,003.00
81210 26 Bisana Marketing 213 134,400.00 2,400.00
81211 29 Therese Ballada 222 160,000.00
81212 29 Winston Apalisoc 223 6,216.00
81213 30 MERALCO 224 16,800.00
81214 30 Mabuhay Philippines TelCo. 225 8,176.00
81215 30 People's Journal 226 8,960.00
81216 31 Payroll 227 104,956.935
81217 31 Therese Ballada 232 45,000.00

1,836,856.15 10,400.00

1,836,856.15 1,836,856.15

`(240) `(502)
Credits
Input Tax Cash
1,120.00
26,880.00
2,688.00
480.00 219,520.00 4,480.00
15,650.00
14,170.98 112%
5,857.50
120.00 110,880.00 1,120.00
104,956.935
6,720.00
44,800.00
1,800.00
360.00 164,640.00 3,360.00
5,600.00
3,360.00
520,000.00
7,100.80
24,640.00
63,003.00
288.00 131,712.00 2,688.00
160,000.00
6,216.00
16,800.00
8,176.00
8,960.00
104,956.935
45,000.00

1,248.00 1,825,208.15

`(230-1) `(100)
 8,288.00

4,480.00

723,072.00
 Date Account Title and Explanation PR Debit
Oct. 2018 4 Sales Returns and Allowances (Selisana) 402 4,000.00
Output Tax 230-2 480.00
Accounts Receivable 112/✓

to record sales return on account

19 Notes Receivable (Calamba) 110 33,600.00
Accounts Receivable 112/✓
to record notes receivable

31 Allowance for Uncollectible Accounts 113 6,720.00

Accounts Receivable (Tresma) 112/✓
to record allowance for uncollectible accounts

31 Output Tax 230-2 226,387.20

Input Tax 230-1
Value-Added Tax Payable 230
to record value-added taxes

ADJUSTMENTS:
a. 31 Interest Receivable 111 134.40
Interest Income 410
to record accrued interest

b. 31 Uncollectible Accounts Expense 620 4,771.20

Allowance for Uncollectible Accounts 113
to record payment on uncollectible accounts

c. 31 Supplies Expense 601 22,190.00

Supplies 130
to record used supplies

d. 31 Insurance Expense 602 2,750.00

Prepaid Insurance 140
to record payment on insurance for the month

e. 31 Rent Expense 603 50,000.00

Prepaid Rent 141
to record payment on rent

f. 31 Depreciation Expense-Furniture and Fixtures 630 7,605.00

Accumulated Depreciation-Furniture and Fixtures 151
to record depreciation of furnitures and fixtures
PAGE 26
Oct. 2018 31 Depreciation Expense-Equipment 631 12,250.00
Accumulated Depreciation-Equipment 153
to record depreciation of equipment
 31 Depreciation Expense-Service Vehicle 632 5,500.00
Accumulated Depreciation-Service Vehicle 155
to record depreciation of service vehicle

g. 31 Cash 100 22,400.00

Accounts Receivable (Del Mundo) 112
to record to record payment on outstanding accou

CLOSING ENTRIES:
31 Merchandise Inventory, End 120 700,360.00
Sales 400 1,896,200.00
Interest Income 410 1,734.40
Purchase Discounts 502 10,400.00
Purchase Returns and Allowances 503 10,000.00
Income Summary 302
to close temporary accounts with credit balances

31 Income Summary 302 1,963,931.88

Merchandise Inventory, Beginning 120
Sales Discounts 401
Sales Returns and Allowances 402
Purchases 500
Transportation In 501
Advertising Expense 600
Supplies Expense 601
Insurance Expense 602
Rent Expense 603
Utilities Expense 604
Repairs and Maintainance Expense 605
Salaries Expense 610
SSS and EC Contributions Expense 611
Philhealth Contributions Expense 612
Pag-IBIG Contribution Expense 613
Uncollectible Accounts Expense 620
Depreciation Expense-Furniture and Fixtures 630
Depreciation Expense-Equipment 631
Depreciation Expense-Service Vehicle 632
Miscellaneous Expense 640
Interest Expense 650
to close temporary accounts with credit balances
PAGE 27
Oct. 2018 31 Income Summary 302 654,762.52
Therese Ballada, Capital 300
to close income summary account

31 Therese Ballada, Capital 300 205,000.00

Therese Ballada, Withdrawals 301
to close withdrawals account
PAGE 28
 Credit

4,480.00

33,600.00

6,720.00

89,950.80
136,436.40

134.40

4,771.20

22,190.00

2,750.00

50,000.00

7,605.00

12,250.00
 5,500.00

22,400.00

###

871,200.00
5,640.00
4,000.00
684,400.00
4,000.00
8,000.00
22,190.00
2,750.00
50,000.00
22,300.00
7,400.00
233,000.00
10,563.60
2,928.75
900.00
4,771.20
7,605.00
12,250.00
5,500.00
700.00
3,833.33

654,762.52

205,000.00
 Account: Cash Account No. 100
Date Explanation PR Debit Credit
2018 ct. 1 Balance
Total Cash Received CR13 ###
Total Cash Paid CK14 1,825,208.15
31 Online Payment-Del Mundo GJ26 22,400.00

Account: Petty Cash Account No. 101

Date Explanation PR Debit Credit
2018 . 1 Balance

Account: Notes Receivable Account No. 110

Date Explanation PR Debit Credit
2018 . 1 Balance
19 Calamba GJ25 33,600.00
24 Victorino Wears CR13 240,000.00

Account: Interest Receivable Account No. 111

Date Explanation PR Debit Credit
2018 ct. 1 Balance
24 Victorino Wears CR13 2,400.00
31 Accrued Interest GJ25 134.40
 Account: Accounts Receivable Account No. 112
Date Explanation PR Debit Credit
2018 t. 1 Balance
Total Amount of Goods Sold S13 463,680.00
Total Amount of Receivables Collected CR13 544,320.00
4 Returned Good From Selisana GJ25 4,480.00
19 Received Promissory Notes GJ25 33,600.00
21 Uncollectible Account-Tresma GJ25 6,720.00
31 Online Payment-Del Mundo GJ26 22,400.00

Account: Allowance for Uncollectible Accounts Account No. 113

Date Explanation PR Debit Credit
2018 . 1 Balance
31 Tresma GJ25 6,720.00
31 Adjustment GJ25 4,771.20

Account: Merchandise Inventory Account No. 120

Date Explanation PR Debit Credit
2018 . 1 Balance
31 700,360.00
31 871,200.00

Account: Supplies Account No. 130

Date Explanation PR Debit Credit
2018 t. 1 Balance
15 Purcahse of Supplies VR25 6,000.00
23 Purcahse of Supplies VR25 6,340.00
29 Purcahse of Supplies VR25 4,850.00
31 Use Supplies GJ25 22,190.00
 Account: Prepaid Insurance Account No. 140
Date Explanation PR Debit Credit
2018 Oct. 1 Balance
31 Used Insurance GJ25 2,750.00
 Account: Prepaid Rent
Balance Date Explanation PR
271,571.20 2018 ct. 1 Balance
### 31 Rent Payment for the month GJ25
888,430.25
910,830.25

Account: Furniture and Fixtures

Balance Date Explanation PR
16,000.00 2018 . 1 Balance
12 Purchase of Furnitures and Fixtures VR25
17 Purchase Returns VR25

Account: Accumulated Depreciation-Furniture and Fixtures

Balance Date Explanation PR
240,000.00 2018 t. 1 Balance
273,600.00 31 Accumulated Depreciation GJ25
33,600.00

Account: Equipment
Balance Date Explanation PR
2,400.00 2018 t. 1 Balance
-
134.40
 Account: Accumulated Depreciation-Equipment
Balance Date Explanation PR
313,600.00 2018 t. 1 Balance
777,280.00 31 Accumulated Depreciation GJ26
232,960.00
228,480.00
194,880.00
188,160.00
165,760.00

Account: Service Vehicle

Balance Date Explanation PR
9,408.00 2018 t. 1 Balance
2,688.00
7,459.20

Account: Accumulated Depreciation-Service Vehicle

Balance Date Explanation PR
871,200.00 2018 t. 1 Balance
### 31 Accumulated Depreciation GJ26
700,360.00

Account: Rent Deposit

Balance Date Explanation PR
14,500.00 2018 t. 1 Balance
20,500.00
26,840.00
31,690.00
9,500.00
 Account: Utilities Deposit
Balance Date Explanation PR
12,750.00 2018 t. 1 Balance
10,000.00
Account No. 141
Debit Credit Balance
150,000.00
### 100,000.00

Account No. 150

Debit Credit Balance
650,000.00
### 686,000.00
### 676,000.00

Account No. 151

Debit Credit Balance
74,250.00
7,605.00 81,855.00

Account No. 152

Debit Credit Balance
735,000.00
Account No. 153
Debit Credit Balance
134,500.00
### 146,750.00

Account No. 154

Debit Credit Balance
410,000.00

Account No. 155

Debit Credit Balance
33,000.00
5,500.00 38,500.00

Account No. 160

Debit Credit Balance
150,000.00
Account No. 161
Debit Credit Balance
18,500.00
Account: Notes Payable Account No. 200
Date Explanation PR Debit Credit
2018 t. 1 Balance
23 Payment VR25 500,000.00

Account: Interest Payable Account No. 201

Date Explanation PR Debit Credit
2018 t. 1 Balance
23 Interest on Payment VR25 16,166.67

Account: Accounts Payable Account No. 202

Date Explanation PR Debit Credit
2018 t. 1 Balance
Unpaid Vouchers Paid CK14 432,320.00
Unpaid Vouchers (October) VR25 ###

Account: Salaries Payable Account No. 210

Date Explanation PR Debit Credit
Account: SSS and EC Contributions Payable Account No. 211
Date Explanation PR Debit Credit
2018 t. 1 Balance
10 Payment CK14 15,650.00
31 Contributions Payable VR25 15,650.00

Account: Philhealth Contributions Payable Account No. 212

Date Explanation PR Debit Credit
2018 t. 1 Balance
11 Payment CK14 5,857.50
31 Contributions Payable VR25 5,857.50

Account: Pag-IBIG Contributions Payable Account No. 213

Date Explanation PR Debit Credit
2018 t. 1 Balance
15 Payment CK14 1,800.00
31 Contributions Payable VR25 1,800.00
 Account: Withholding Taxes Payable
Balance Date Explanation PR
500,000.00 2018 t. 1 Balance
- 10 Payment CK14
31 Contributions Payable VR25

Account: Rent Payable

Balance Date Explanation PR
16,166.67
-

Account: Utilities Payable Account No. 221

Balance Date Explanation PR
432,320.00
-
482,048.00

Account: Value-Added Tax Payable Account No. 230

Balance Date Explanation PR
2018 t. 1 Balance
25 VAT Payable CK14
31 VAT Payable GJ25
 Account: Input VAT Account No. 230-1
Balance Date Explanation PR
15,650.00 2018 Purchases VR25
- Purchases
5 Returns and Allowances-Blanche
VR25
15,650.00 17 Return of Furniture-Medina VR25
Purchase Discounts CK14

Account: Output VAT Account No. 230-2

Balance Date Explanation PR
5,857.50 2018 Sales S13
- Sales Discounts CR13
5,857.50 Daily Sales CR13
4Sales Returns and Allowances-Selisana GJ25

Account: Vouchers Payable Account No. 240

Balance Date Explanation PR
1,800.00 2018 t. 1 Balance
- Total Vouchers Payable (October) VR25
1,800.00 Vouchers Payable Paid CK14
5 Cancellation of Voucher VR25
17 Cancellation of Voucher VR25
 Account No. 214
Debit Credit Balance
14,170.98
14,170.98 -
14,170.98 14,170.98

Account No. 220

Debit Credit Balance

Account No. 221

Debit Credit Balance

Account No. 230

Debit Credit Balance
63,003.00
63,003.00 -
136,436.40 136,436.40
Account No. 230-1
Debit Credit Balance
93,598.80 93,598.80
1,200.00 92,398.80
1,200.00 91,198.80
1,248.00 89,950.80

Account No. 230-2

Debit Credit Balance
49,680.00 49,680.00
676.80 49,003.20
177,864.00 226,867.20
480.00 226,387.20

Account No. 240

Debit Credit Balance
532,801.48
### ###
### 875,482.88
179,200.00 696,282.88
40,320.00 655,962.88
 Account: Therese Ballada, Capital Account No. 300 Account: Income Summa
Date Explanation PR Debit Credit Balance Date
2018 t. 1 Balance ### 2018
31 Closing Entry GJ27 ### ###
31 Closing Entry GJ27 ### ###

Account: Therese Ballada, Withdrawals Account No. 301

Date Explanation PR Debit Credit Balance
2018 ct. 29 Withdrawals VR25 ### 160,000.00
31 Withdrawals VR25 45,000.00 205,000.00
31 Closing Entry GJ27 ### -
Account: Income Summary Account No. 302
Date Explanation PR Debit Credit Balance
ct. 31 Closing Entry GJ26 ### ###
31 Closing Entry GJ26 ### 655,055.02
31 Closing Entry GJ27 655,055.02 -
 Account: Sales Account No. 400 Account: Sales Returns a
Date Explanation PR Debit Credit Balance Date
2018 ct. Total Amount of Goods Sold S13 414,000.00 414,000.00 2018
Total Amount of Daily Sales CR13 ### ###
31 Closing Entry GJ26 ### -

Account: Sales Discounts Account No. 401 Account: Interest Income

Date Explanation PR Debit Credit Balance Date
2018 ct. Total Amount of Discounts on Sales CR13 5,640.00 5,640.00 2018
31 Closing Entry GJ26 5,640.00 -
Account: Sales Returns and Allowances Account No. 402
Date Explanation PR Debit Credit Balance
ct. 4 Returned Goods from Selisana GJ25 ### ###
31 Closing Entry GJ26 ### -

nt: Interest Income Account No. 410

Date Explanation PR Debit Credit Balance
ct. 24 Interest on Sales CR13 ### ###
31 Accrued Interest GJ25 134.40 ###
31 Closing Entry GJ26 ### -
 Account: Purchases Account No. 500 Account: Purchases Disc
Date Explanation PR Debit Credit Balance Date
2018 ct. Total Amount of Purchases VR25 ### ### 2018 ct.
31 Closing Entry GJ26 ### - 31

Account: Transportation-In Account No. 501 Account: Purchases Returns

Date Explanation PR Debit Credit Balance Date
2018 ct. 2 Shipment VR25 1,000.00 1,000.00 2018 Oct. 5
22 Shipment VR25 3,000.00 4,000.00 31
31 Closing Entry GJ26 4,000.00 -
unt: Purchases Discounts Account No. 502
Explanation PR Debit Credit Balance
Total Amount of Discounts on Purchases CK14 ### ###
Closing Entry GJ26 ### -

: Purchases Returns and Allowances Account No. 503

Explanation PR Debit Credit Balance
Return of Purchase VR25 ### ###
Closing Entry GJ26 ### -
Account: Advertising Expense Account No. 600 Account: Philhealth Contrib
Date Explanation PR Debit Credit Balance Date
2018 ct. 30 People's Journal VR25 8,000.00 8,000.00 2018 t. 31
31 Closing Entry GJ26 8,000.00 - 31

Account: Supplies Expense Account No. 601 Account: Pag-IBIG Contribution

Date Explanation PR Debit Credit Balance Date
2018 ct. 31 Used Supplies GJ25 22,190.00 22,190.00 2018 t. 31
31 Closing Entry GJ26 22,190.00 - 31

Account: Insurance Expense Account No. 602 Account: Uncollectible

Date Explanation PR Debit Credit Balance Date
2018 t. 31 Used Insurance GJ25 2,750.00 2,750.00 2018 t. 31
31 Closing Entry GJ26 2,750.00 - 31
 Account: Rent Expense Account No. 603 Account: Depreciation Expen
Date Explanation PR Debit Credit Balance Date
2018 t. 31 Payment for the month GJ25 50,000.00 50,000.00 2018 t. 31
31 Closing Entry GJ26 50,000.00 - 31

Account: Utilities Expense Account No. 604 Account: Depreciation Expe

Date Explanation PR Debit Credit Balance Date
2018 t. 30 Meralco VR25 15,000.00 15,000.00 2018 t. 31
30 Mabuhay Philippines VR25 7,300.00 22,300.00 31
31 Closing Entry GJ26 22,300.00 -

Account: Repairs and Maintenance Expense Account No. 605 Account: Depreciation Expen
Date Explanation PR Debit Credit Balance Date
2018 ct. 4 Computer Repairs VR25 2,400.00 2,400.00 2018 t. 31
18 Equipment Repairs VR25 5,000.00 7,400.00 31
31 Closing Entry GJ26 7,400.00 -
 Account: Salaries Expense Account No. 610 Account: Miscella
Date Explanation PR Debit Credit Balance Date
2018 t. 15 Payroll VR25 ### ### 2018 t. 29
30 Payroll VR25 ### ### 31
31 Closing Entry GJ26 ### -

Account: SSS and EC Contributions Expense Account No. 611 Account: Interest Expense
Date Explanation PR Debit Credit Balance Date
2018 t. 31 Contribution VR25 10,563.60 10,563.60 2018 t. 23
31 Closing Entry GJ26 10,563.60 - 31
nt: Philhealth Contributions Expense Account No. 612
Explanation PR Debit Credit Balance
Contributions VR25 2,928.75 2,928.75
Closing Entry GJ26 2,928.75 -

ag-IBIG Contributions Expense Account No. 613

Explanation PR Debit Credit Balance
Contributions VR25 900.00 900.00
Closing Entry GJ26 900.00 -

ccount: Uncollectible Accounts Expense Account No. 620

Explanation PR Debit Credit Balance
Uncollectible Account GJ25 4,771.20 4,771.20
Closing Entry GJ26 4,771.20 -
: Depreciation Expense-Furniture and Fixtures Account No. 630
Explanation PR Debit Credit Balance
Depreciation GJ25 7,605.00 7,605.00
Closing Entry GJ26 7,605.00 -

nt: Depreciation Expense-Equipment Account No. 631

Explanation PR Debit Credit Balance
Depreciation GJ26 ### ###
Closing Entry GJ26 ### -

Depreciation Expense-Service Vehicle Account No. 632

Explanation PR Debit Credit Balance
Depreciation GJ26 5,500.00 5,500.00
Closing Entry GJ26 5,500.00 -
 Account: Miscellaneous Expense Account No. 640
Explanation PR Debit Credit Balance
Petty Cash Fund VR25 700.00 700.00
Closing Entry GJ26 700.00 -

t: Interest Expense Account No. 650

Explanation PR Debit Credit Balance
Interest on Payment VR25 3,833.33 3,833.33
Closing Entry GJ26 3,833.33 -
 Trial Balance Adjustments
No. Account Title
Debit Credit Debit
100 Cash 888,430.25 g
101 Petty Cash 16,000.00
110 Notes Receivable 33,600.00
111 Interest Receivable a
112 Accounts Receivable 188,160.00
113 Allowance for Uncollectible Accounts 2,688.00
120 Merchandise Inventory 871,200.00
130 Supplies 31,690.00
140 Prepaid Insurance 12,750.00
141 Prepaid Rent 150,000.00
150 Furniture and Fixtures 676,000.00
151 Accumulated Depreciation-Furniture and Fixtures 74,250.00
152 Equipment 735,000.00
153 Accumulated Depreciation-Equipment 134,500.00
154 Service Vehicle 410,000.00
155 Accumulated Depreciation-Service Vehicle 33,000.00
160 Rent Deposit 150,000.00
161 Utilities Deposit 18,500.00
200 Notes Payable
201 Interest Payable
202 Accounts Payable 482,048.00
210 Salaries Payable
211 SSS and EC Contributions Payable 15,650.00
212 Philhealth Contributions Payable 5,857.50
213 Pag-IBIG Contributions Payable 1,800.00
214 Withholding Taxes Payable 14,170.98
220 Rent Payable
221 Utilities Payable
230 Value-Added Tax Payable 136,436.40
240 Vouchers Payable
300 Therese Ballada, Capital 2,555,395.05
301 Therese Ballada, Withdrawals 205,000.00
400 Sales 1,896,200.00
401 Sales Discounts 5,640.00
402 Sales Returns and Allowances 4,000.00
410 Interest Income 1,600.00
500 Purchases 684,400.00
501 Transportation-In 4,000.00
502 Purchase Discounts 10,400.00
503 Purchase Returns and Allowances 10,000.00
600 Advertising Expense 8,000.00
601 Supplies Expense c
602 Insurance Expense d

Balances Carried Forward 5,092,370.25 5,373,995.93

 Balances Carried Forward 5,092,370.25 5,373,995.93

603 Rent Expense e

604 Utilities Expense 22,300.00
605 Repairs and Maintainance Expense 7,400.00
610 Salaries Expense 233,000.00
611 SSS and EC Contributions Expense 10,563.60
612 Philhealth Contributions Expense 2,928.75
613 Pag-IBIG Contributions Expense 900.00
620 Uncollectible Accounts Expense b
630 Depreciation Expense-Furnitures and Fixtures f
631 Depreciation Expense-Equipment f
632 Depreciation Expense-Service Vehicle f
640 Miscellaneous Expense 700.00
650 Interest Expense 3,833.33

Profit
5,373,995.93 5,373,995.93
Adjustments and Reclassifications Adjusted Trial Balance Income Statement
Debit Cedit Debit Credit Debit
22,400.00 910,830.25
16,000.00
33,600.00
134.40 134.40
g 22,400.00 165,760.00
b 4,771.20 7,459.20
871,200.00 871,200.00
c 22,190.00 9,500.00
d 2,750.00 10,000.00
e 50,000.00 100,000.00
676,000.00
f 7,605.00 81,855.00
735,000.00
f 12,250.00 146,750.00
410,000.00
f 5,500.00 38,500.00
150,000.00
18,500.00

482,048.00

15,650.00
5,857.50
1,800.00
14,170.98

136,436.40

2,555,395.05
205,000.00
1,896,200.00
5,640.00 5,640.00
4,000.00 4,000.00
a 134.40 1,734.40
684,400.00 684,400.00
4,000.00 4,000.00
10,400.00
10,000.00
8,000.00 8,000.00
22,190.00 22,190.00 22,190.00
2,750.00 2,750.00 2,750.00

47,474.40 127,600.60 5,042,504.65 5,404,256.53 1,602,180.00

 47,474.40 127,600.60 5,042,504.65 5,404,256.53 1,602,180.00

50,000.00 50,000.00 50,000.00

22,300.00 22,300.00
7,400.00 7,400.00
233,000.00 233,000.00
10,563.60 10,563.60
2,928.75 2,928.75
900.00 900.00
4,771.20 4,771.20 4,771.20
7,605.00 7,605.00 7,605.00
12,250.00 12,250.00 12,250.00
5,500.00 5,500.00 5,500.00
700.00 700.00
3,833.33 3,833.33

1,963,931.88
654,762.52
127,600.60 127,600.60 5,404,256.53 5,404,256.53 2,618,694.40
Income Statement Balance Sheet
Credit Debit Credit
910,830.25
16,000.00
33,600.00
134.40
165,760.00
7,459.20
700,360.00 700,360.00
9,500.00
10,000.00
100,000.00
676,000.00
81,855.00
735,000.00
146,750.00
410,000.00
38,500.00
150,000.00
18,500.00

482,048.00

15,650.00
5,857.50
1,800.00
14,170.98

136,436.40

2,555,395.05
205,000.00
1,896,200.00

1,734.40

10,400.00
10,000.00

2,618,694.40 4,140,684.65 3,485,922.13

2,618,694.40 4,140,684.65 3,485,922.13

2,618,694.40 4,140,684.65 3,485,922.13

654,762.52
2,618,694.40 4,140,684.65 4,140,684.65
Net Sales
Gross Sales 1,896,200.00
Less: Sales Returns And Allowances 4,000.00
Sales Discounts 5,640.00 9,640.00
Net Sales 1,886,560.00
Cost of Sales
Merchandise Inventory, 10/01/2018 871,200.00
Purchases 684,400.00
Less: Purchase Returns and Allowances 10,000.00
Purchase Discounts 10,400.00 20,400.00
Net Purchases 664,000.00
Transportation In 4,000.00
Net Cost of Purchases 668,000.00
Goods Available for Sale 1,539,200.00
Less: Merchandise Inventory, 10/31/2018 700,360.00
Cost of Sales 838,840.00
Gross Profit 1,047,720.00
Operating Expense
Selling Expense
Advertising Expense 8,000.00
Total Selling Expense 8,000.00
Administrative Expense
Supplies Expense 22,190.00
Insurance Expense 2,750.00
Rent Expense 50,000.00
Utilities Expense 22,300.00
Repairs and Maintainance Expense 7,400.00
Salaries Expense 233,000.00
SSS and EC Contributions Expense 10,563.60
Philhealth Contributions Expense 2,928.75
Pag-IBIG Contributions Expense 900.00
Uncollectible Accounts Expense 4,771.20
Depreciation Expense-Furnitures and Fixtures 7,605.00
Depreciation Expense-Equipment 12,250.00
 Depreciation Expense-Service Vehicle 5,500.00
Miscellaneous Expense 700.00
Total Administrative Expense 382,858.55
Total Operating Expense 390,858.55
Operating Profit 656,861.45
Finance Cost (3,833.33)
Finance Income 1,734.40
Profit 654,762.52
Therese Ballada, Owner's Equity, 10/01/2018 2,555,395.05
Add: Profit 654,762.52
Total 3,210,157.57
Less: Withdrawals 205,000.00
Therese Ballada, Owner's Equity, 10/31/2018 3,005,157.57
ASSETS
Current Assets
Cash 910,830.25
Petty Cash 16,000.00
Notes Receivable 33,600.00
Interest Receivable 134.40
Accounts Receivable 165,760.00
Merchandise Inventory 700,360.00
Supplies 9,500.00
Prepaid Insurance 10,000.00
Prepaid Rent 100,000.00
Less: Allowance for Uncollectible Accounts (7,459.20)
Total Current Assets
Non-Current Assets
Furniture and Fixtures 676,000.00
Less: Accumulated Depreciation-Furniture and Fi (81,855.00) 594,145.00
Equipment 735,000.00
Less: Accumulated Depreciation-Equipment (146,750.00) 588,250.00
Service Vehicle 410,000.00
Less: Accumulated Depreciation-Service Vehicle (38,500.00) 371,500.00 1,553,895.00
Rent Deposit 150,000.00
Utilities Deposit 18,500.00
Total Non-Current Assets
Total Assets

LIABILITIES
Accounts Payable 482,048.00
SSS and EC Contributions Payable 15,650.00
Philhealth Contributions Payable 5,857.50
Pag-IBIG Contributions Payable 1,800.00
Withholding Taxes Payable 14,170.98
Value-Added Tax Payable 136,436.40
Total Liabilities
OWNER'S EQUITY
Therese Ballada, Capital, 10/31/2018
Total Liabilities and Owner's Equity
1,938,725.45

1,722,395.00
3,661,120.45

655,962.88
3,005,157.57
3,661,120.45
Cash Flows From Operating Activities
Cash received from clients 2,220,467.20
Payment to suppliers (723,072.00)
Payment for transportation in (4,480.00)
Payment for repairs and maintenance (8,288.00)
Payment for SSS and EC Contributions Paya (15,650.00)
Payment for Withholding taxes (14,170.98)
Payment for Philhealth Contributions Payable (5,857.50)
Payment for employee's salaries (209,913.87)
Payment for supplies (13,820.80)
Payment for Pag-IBIG Contributions Payable (1,800.00)
Payment for utilities (24,976.00)
Payment for advertising (8,960.00)
Payment for petty cash (6,216.00)
Payment for Value-added tax payable (63,003.00)
Net cash provided by operating activities 1,120,259.05

Cash Flows From Investing Activities

Collection on notes receivable 244,000.00
Net cash provided by investing activities 244,000.00

Cash Flows From Financing Activities

Payments to settle notes payable (520,000.00)
Payments to owner in the form of withdrawals (205,000.00)
(725,000.00)
Net Increase in Cash 639,259.05
Cash balance at the beginning of the period 271,571.20
Cash balance at the end of the period 910,830.25
No. Account Title Debit Credit
100 Cash 910,830.25
101 Petty Cash 16,000.00
110 Notes Receivable 33,600.00
111 Interest Receivable 134.40
112 Accounts Receivable 165,760.00
113 Allowance for Uncollectible Accounts 7,459.20
120 Merchandise Inventory 700,360.00
130 Supplies 9,500.00
140 Prepaid Insurance 10,000.00
141 Prepaid Rent 100,000.00
150 Furniture and Fixtures 676,000.00
151 Accumulated Depreciation-Furniture and Fixtures 81,855.00
152 Equipment 735,000.00
153 Accumulated Depreciation-Equipment 146,750.00
154 Service Vehicle 410,000.00
155 Accumulated Depreciation-Service Vehicle 38,500.00
160 Rent Deposit 150,000.00
161 Utilities Deposit 18,500.00
240 Vouchers Payable 655,962.88
300 Therese Ballada, Capital 3,005,157.57
3,935,684.65 3,935,684.65
 Unpaid Vouchers By Due Date
Balances as at October 31, 2018
Due Date Voucher No. Payee Amount
11/4/2018 208 Manalo Shirt Company 22,848.00
11/8/2018 220 Burgos Shirts 112,000.00
11/10/2018 221 Blanche Manufacturing 206,080.00
11/10/2018 228 Social Security System 15,650.00
11/10/2018 229 Philhealth 5,857.50
11/10/2018 230 Pag-IBIG Fund 1,800.00
11/10/2018 231 Bureau of Internal Revenues-Withholding Taxes 14,170.98
11/16/2018 214 Medina Office 29,120.00
11/19/2018 216 Camiseria Palaganas 112,000.00
11/20/2018 233 Bureau of Internal Revenues-VAT 136,436.40
655,962.88

Account Classification
Accounts Payable
Accounts Payable
Accounts Payable
SSS and EC Contributions Payable
Philhealth Contributions Payable
Pag-IBIG Contributions Payable
Withholding Taxes Payable
Accounts Payable
Accounts Payable
Value-Added Tax Payble
Unpaid Vouchers By Account Classification
Balances as at October 31, 2018
Accounts Payable
SSS and EC Contributions Payable
Philhealth Contributions Payable
Pag-IBIG Contributions Payable
Withholding Taxes Payable
Value-Added Tax Payble
ers By Account Classification
as at October 31, 2018

362,435.50
1,800.00
14,170.98
29,120.00
112,000.00
136,436.40
655,962.88
Bank Statement Balance 899,766.25
Add: Deposit in Transit 45,000.00
Less: Outstanding Checks
Check No. 81213 (16,800.00)
Check No. 81214 (8,176.00)
Check No. 81215 (8,960.00)
Adjusted cash-in-bank balance 910,830.25

Book Balance 888,430.25

Add: Accounts receivable collected by the b 22,400.00
Adjusted cash-in-book balance 910,830.25
 Date Check No. Particulars Deposit Withdrawals Balance
Balance Brought Forward 271,571.20
10/1/2018 Del Mundo Shirts Station 87,808.00 359,379.20
10/2/2018 81191 Tria Forwarders 1,120.00 358,259.20
10/3/2018 81192 Camiseria Palaganas 26,880.00 331,379.20
10/4/2018 81193 Salavador Services 2,688.00 328,691.20
10/5/2018 Selisana Garments 43,904.00 372,595.20
10/8/2018 Cash Sales 418,432.00 791,027.20
10/8/2018 Modesto Bargain House 26,342.40 817,369.60
10/8/2018 Calamba Commercial 11,200.00 828,569.60
10/9/2018 81194 Bisana Marketing 219,520.00 609,049.60

Balance Brought Forward 609,049.60

10/10/2018 81195 Social Security System 15,650.00 593,399.60
10/10/2018 81196 Bureau of Internal Revenue 14,170.98 579,228.62
10/11/2018 81197 Philippine Health Insurance Corp. 5,857.50 573,371.12
10/12/2018 Marasigan Enterprises 78,400.00 651,771.12
10/13/2018 81198 Mones Trading 110,880.00 540,891.12
10/15/2018 Cash Sales 344,960.00 885,851.12
10/15/2018 81199 Payroll 104,956.935 780,894.19
10/15/2018 81200 Geron Merchandising 6,720.00 774,174.19
10/15/2018 81201 Burgos Shirts 44,800.00 729,374.19

Balance Brought Forward 729,374.19

10/15/2018 81202 Pag-IBIG Fund 1,800.00 727,574.19
10/17/2018 81203 Blanche Manufacturing 164,640.00 562,934.19
10/18/2018 81204 Andam Repairs 5,600.00 557,334.19
10/19/2018 Cardenas Marketing 17,920.00 575,254.19
10/22/2018 Cash Sales 328,720.00 903,974.19
10/22/2018 81205 Galang Freight Services 3,360.00 900,614.19
10/22/2018 Modesto Bargain House 52,684.80 953,298.99
10/23/2018 81206 Dona Deogracia Bank 520,000.00 433,298.99
10/23/2018 81207 Gamba Supplies 7,100.80 426,198.19

Balance Brought Forward 426,198.19

10/24/2018 Matuguinas Sales 244,000.00 670,198.19
10/24/2018 81208 Victorino Wears 24,640.00 645,558.19
10/25/2018 81209 Bureau of Internal Revenue 63,003.00 582,555.19
10/26/2018 Selisana Garments 98,784.00 681,339.19
0/26/2018 81210 Bisana Marketing 131,712.00 549,627.19
10/29/2018 81211 Therese Ballada 160,000.00 389,627.19
10/29/2018 81212 Winston Apalisoc 6,216.00 383,411.19
10/30/2018 Cardenas Marketing 56,000.00 439,411.19
10/30/2018 81213 Meralco 16,800.00 422,611.19

Balance Brought Forward 422,611.19

10/30/2018 81214 Mabuhay Philippine TelCo. 8,176.00 414,435.19
10/30/2018 81215 People's Journal 8,960.00 405,475.19
10/31/2018 81216 Payroll 104,956.935 300,518.25
10/31/2018 Cash Sales 567,952.00 868,470.25
10/31/2018 81217 Therese Ballada 45,000.00 823,470.25
10/31/2018 Marasigan Enterprises 64,960.00 888,430.25
10/31/2018 Del Mundo Shirts Station 22,400.00 910,830.25