ALIANAH'S RICE DEALERSHIP BUSINESS

Trial Balance
March 31,2022
Account Number Dr Cr
102 Cash 80,760
120 Store Supplies 1,350
134 Accounts Payable 63,650
123 Disocor, Capital 63,650
131 Net Sales 18,090
115 Purchases 63,280
Total 145,390 145,390
 DISOCOR RICE DEALERSHIP BUSINESS
Work Sheet
For the Month Ended March 31,2022
Account Trial Balance Adustments Adjusted Trial Balance
Title (Unadusted)
Dr Cr Dr Cr Dr
Cash
Accounts Receivable
Prepaid Rent
Store Supplies
Store Furniture
Accounts Payable
Disocor's, Capital
Sales
Purchases
Purchase Returns and Allowances
Utilities Expense
Taxes and Licenses Expense
Miscellaneous Expense
Merchandise Inventory
Salaries Expense
Salaries Payable
Store Supplies Expense
Rent Expense
Unearned Sales
Depreciation Expense store Furniture
Accumulated Depreciation Store Furniture
Doubtful Accounts Expense
Allowance for Doubtful Accounts

Net Loss
IP BUSINESS

rch 31,2022
Adjusted Trial Balance Income Statement Statement of Financial
Position
Cr Dr Cr Dr Cr
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Income Statement
May 31,2022
Note
Net Sales 65,660
Cost of Goods Sold 1 63,650
Gross Profit 18,090
Operating Expense:
Distribution expense 2 1,350
Net Income (Loss) 0

Notes 1: Cost of Goods Sold

Merchandise Inventory, beginning
Add: Net Purchases
Total Purchases 65,660
Cost of goods available for sale 62,700
Less: Merchandise Inventory, end 950
Cost of Goods Sold 63,650

Notes 2: Distribution Expenses

Store supplies Expense 1,350
Total Distribution Expenses 1,350
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Income Statement
May 8,2022
Note
Net Sales 65,660
Cost of Goods Sold 1 63,650
Gross Profit 8,040
Operating Expense:
Distribution expense 2 50
Net Income (Loss) 7,990

Notes 1: Cost of Goods Sold

Merchandise Inventory, beginning
Add: Net Purchases
Purchases 65,660
Cost of goods available for sale 63,650
Less: Merchandise Inventory, end 980
Cost of Goods Sold 62,670

Notes 2: Distribution Expenses

Store supplies Expense 50
Total Distribution Expenses 50
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Income Statement
May 31,2022

Net Sales 65,660

Cost of Goods Sold 1 63,650
Gross Profit 18,090
Operating Expense:
Distribution expense 2 1,350
Net Income (Loss) 0

Notes 1: Cost of Goods Sold

Merchandise Inventory, beginning
Add: Net Purchases
Total Purchases 65,660
Cost of goods available for sale 62,700
Less: Merchandise Inventory, end 950
Cost of Goods Sold 63,650

Notes 2: Distribution Expenses

Store supplies Expense 1,350
Total Distribution Expenses 1,350
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Income Statement
May 31,2022
Note
Net Sales ₱ 65,660.00
Cost of Goods Sold 1 ₱ 63,650.00
Gross Profit ₱ 18,090.00
Operating Expense:
Distribution expense 2 ₱ 1,350.00
Net Income (Loss) 0

Notes 1: Cost of Goods Sold

Merchandise Inventory, beginning
Add: Net Purchases
Total Purchases ₱ 65,660.00
Cost of goods available for sale ₱ 62,700.00
Less: Merchandise Inventory, end ₱ 950.00
Cost of Goods Sold ₱ 63,650.00

Notes 2: Distribution Expenses

Store supplies Expense ₱ 1,350.00
Total Distribution Expenses ₱ 1,350.00
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement of Cash Flows
For the month ended May 31, 2022

Cash Flows from Operating Activities

Cash received from customers
Less cash paid for:
Purchase of supplies
Miscellaneous expenses
Net Cash used from operating activities

Cash Flow from Financing Activities

Investment by owner
Net Cash used from Financing Activities
Net Increase in cash
Add: Beginning Balance
Ending Cash Balance
DEALERSHIP BUSINESS

nded May 31, 2022

65,660

63,650
1,350
₱ 65,000.00

66,000
65,000
1,000
0
₱ 1,000.00
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Changes In equity
For the Month ended March 31,2022
Disocor, Capital March 1, 2022 63,650
Net Loss 0
Aliahnah, Capital March 30, 2022 63,650
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Changes In equity
For the Month ended March 31,2022
Disocor, Capital March 1, 2022 65,050
Net Loss 1,350
Aliahnah, Capital March 30, 2022 63,700

ALIAHNAH'S RICE DEALERSHIP BUSINESS

Statement Of Changes In equity
For the Month ended May 8,2022
Disocor, Capital March 31, 2022 63,700
Net Loss 50
Aliahnah, Capital, May 8,2 022 63,650
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Changes In equity
For the Month ended May 8,2022
Disocor, Capital March 31, 2022 63,650
Net Loss 0
Aliahnah, Capital, May 8,2 022 63,650
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Changes In equity
For the Month ended May 8,2022
Disocor, Capital March 31, 2022 63,700
Net Loss 50
Aliahnah, Capital, May 8,2 022 63,650
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Changes In equity
For the Month ended May 31,2022
Disocor, Capital March 1, 2022 63,650
Net Loss 0
Aliahnah, Capital May 31, 2022 63,650
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
LEDGER
March 31,2022
Cash
Date Items Ref. Dr Date Items Ref. Cr
Mar-31 CR1 60,760 Mar-31 CD1 0
Mar-31 Balance 60,760

Supplies
Date Items Ref. Dr Date Items Ref. Cr
Mar-31 CD1 268 CD1 2602
Mar-31 Balance 268

Aliahanah, Capital
Date Items Ref. Dr Date Items Ref. Cr
Mar-31 CR1 63,700
Mar-31 Balance 63,700

Sales
Date Items Ref. Dr Date Items Ref. Cr
Mar-31 CR1 705
Mar-31 Balance 705

Purchases
Date Items Ref. Dr Date Items Ref. Cr
2022
Mar-31 CD1 1,305
Mar-31 Balance 1,305

Miscellaneous Expense
Date Items Ref. Dr Date Items Ref. Cr
Mar-31 CD1 86
Mar-31 Balance 86

Cash
Date Items Ref. Dr Date Items Ref. Cr
2022
Apr-01 2,456 Apr-30 CD1 678
30 CR1 Cash Cr
Apr-30 Balance #VALUE!

Accounts Receivable
Date Items Ref. Dr Date Items Ref. Cr
2022
Apr-30 S1 300 Apr-21 Full collect CR1 150
28 Full collect CR1 150
Apr-30 Balance 0

Merchandise Inventory
Date Items Ref. Dr Date Items Ref. Cr
Apr-01 G1 1,080

Supplies
Date Items Ref. Dr Date Items Ref. Cr
Apr-01 G1 268

Aliahnah, Capital
Date Items Ref. Dr Date Items Ref. Cr
2022
30-Apr CR1 0
30-Apr Balance 0

Sales
Date Items Ref. Dr Date Items Ref. Cr
2022
30-Apr S1 300
30-Apr CR1 1,060
30-Apr Balance 1,360
Purchases
Date Items Ref. Dr Date Items Ref. Cr
2022
Apr-30 CD1 678

Freight-in
Date Items Ref. Dr Date Items Ref. Cr
2022
Apr-30 CD1 75

Miscellaneous Expense
Date Items Ref. Dr Date Items Ref. Cr
2022
Apr-30 CD1 20

Accounts Receivable - Jahna

Date Items Ref. Dr Cr Balance
2022
Apr-11 150 150
 28 150 0

Accounts Receivable - Isabella

Date Items Ref. Dr Cr Balance
2022
Apr-11 Tote bag S1 150 150
21 Full Collec CR1 150 0
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Financial Position
As Of May 31,2022
Current Assets
Cash ₱ 81,060.00
Merchandise Inventory ₱ 980.00
Supplies ₱ 1,350.00
Total Current Assets ₱ 83,390.00

Statement Of Owner's Equity

As Of May 31,2022
Aliahnah,Capital,Beg. March 1, 2022 ₱ 63,650.00
Net Income ₱ 18,090.00
Aliahnah,Capital, End. May 31, 2022 ₱ 63,650.00

Statement Of Changes In equity

For the Month ended May 31,2022
Disocor, Capital March 1, 2022 ₱ 63,650.00
Net Loss 0
Aliahnah, Capital May 31, 2022 ₱ 63,650.00
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Financial Position
March 31,2022
ASSETS
Current Assets Notes
Cash 60,760
Merchandise Inventory 1,960
Supplies 980
Total current assets 63,700
Equipment 1,350
Total Assets 65,050

Liabilities and owner's Equity

March 31,2022
Owner's equity
Aliahnah, Capital 63,650
Total Liabilities and Owner's Equity 65,050
 ALIAHNAH'S RICE DEALERSHIP BUSINESS
Statement Of Financial Position
May 7,2022
ASSETS
Current Assets Notes
Cash 60,760
Merchandise Inventory 1,960
Supplies 980
Total current assets 63,700
Equipment 50
Total Assets 63,750

ALIAHNAH'S RICE DEALERSHIP BUSINESS

Liabilities and owner's Equity
May 7,2022
Owner's equity
Aliahnah, Capital 63,700
Total Liabilities and Owner's Equity 63,750