Journalizing

May 1 Cash Php157,000.00

Mulles-Capital Php157,000.00
2 Office Equipment 15,150
Cash 15,150.00
3 Cash 57,500.00
Mulles-Capital 57,500.00
4 Computer Software 54,000.00
Cash 39,000.00
Accounts Payable 15,000.00
5 Rent Expense 5,300.00
Cash 5,300.00
6 Cash 5,160.00
Accounts Receivable 5,160.00
7 Signage 9,000.00
Cash 5,000.00
Accounts Payable 4,000.00
8 Accounts Payable 3,230.00
Advertising Expense 3,230.00
9 Supplies 1,240.00
Accounts Payable 1,240.00
10 Utilities Expense 1,240.00
Cash 1,240.00
11 Accounts Payable 3,230.00
Cash 3,230.00
12 Cash 10,900.00
Accounts Recievable 10,900.00
13 Salaries Expense 8,400.00
Cash 8,400.00
14 Mulles-Withdrawals 4,500.00
Cash 4,500.00

Trial Balance
Debit Credit
Cash 148,740.00
Accounts Recievable 16,060.00
Supplies 1,240.00
Office Equipment 15,150.00
Computer Software 54,000.00
Signage 9,000.00
Accounts Payable 13,780.00
Mulles-Capital 214,500.00
Mulles-Withdrawals 4,500.00
Salaries Expense 8,400.00
Advertising Expense 3,230.00
Rent Expense 5,300.00
Utilities Expense 1,240.00
247,570.00 247,570.00
T Accounts
Cash Accounts Receivable
1-May 157,000.00 15,150.00 2-May 5,160.00 7-May 9-May
3-May 57,500.00 39,000 4-May 10,900.00 12-May
6-May 5,160.00 5,300.00 5-May
12-May 10,900.00 5,000.00 7-May
1,240.00 10-May
3,230.00 11-May
8,400.00 13-May 16,060.00
4,500.00 14-May
230,560.00 81,820.00
148,740.00

Office Equipment Computer Software

2-May 15,150.00 4-May 54,000.00 7-May

15,150.00 54,000.00

Accounts Payable Mulles-Capital

8-May 3,230.00 15,000.00 4-May 157,000.00 1-May 14-May
11-May 3,230.00 4,000.00 7-May 57,500.00 3-May
1,240.00 9-May

6,460.00 20,240.00
13,780.00 214,500.00

Salaries Expense Advertising Expense

13-May 8,400.00 3,230.00 8-May 5-May

8,400.00 3,230.00
 Supplies
1,240.00

1,240.00

Signage
9,000.00

9,000.00

Mulles-withdrawals
4,500.00

4,500.00

Rent Expense Utilities Epense

5,300.00 10-May 1,240.00

5,300.00 1,240.00