K. T.

Diaz Diaz Designers IN PHILIPINE PESO

A S S E T S
DR INCREASE CR DECREASE

CASH ACCOUNTS RECEIVABLE SUPPLIES

Debit Credit Debit Credit Debit
430 17,200.00 430 22,400.00 e 7,200.00
a 120,000.00 d 7,500.00
b 54,000.00 f 50,000.00
c 11,000.00
d 7,500.00
g 17,000.00
h1 12,000.00
h2 6,600.00
i 800.00
j 24,000.00

173,500.00 96,600.00 72,400.00 7,500.00 7,200.00

EB 76,900.00 EB 64,900.00

173,500.00 173,500.00 72,400.00 72,400.00 7,200.00

LAND
Debit Credit Debit Credit Debit
430 241,000.00

241,000.00 0.00

EB 241,000.00

241,000.00 241,000.00
Debit Credit

Debit Credit

Debit Credit
 = LIABILITIES +
DR DECREASE CR INCREASE DR

ACC OUNTS PAYABLE K.T. DIAZ, CAPITAL

Credit DEBIT CREDIT DEBIT
430 54,000.00 430
i 800.00 b 54,000.00 a
e 7,200.00 g

800.00 54,000.00 61,200.00 0.00

EB 6,400.00 EB 7,200.00 EB 363,600.00

7,200.00 61,200.00 61,200.00 363,600.00

UTILITIES EXPENSE
Credit DEBIT
h1 12,000.00

12,000.00

EB

12,000.00
 OWNER'S EQUITY
DECREASE CR INCREASE

K.T. DIAZ, WITHDRAW SERVICE INCOME

CREDIT DEBIT CREDIT DEBIT CREDIT
226,600.00 j 24,000.00 c 11000
120,000.00 f 50,000
17,000.00

363,600.00 24,000.00 0.00 0.00 61,000

EB 24,000.00 EB 61,000

363,600.00 24,000.00 24,000.00 61,000 61,000

SG&A EXPENSE
CREDIT DEBIT CREDIT
h2 6,600.00

0.00 6,600.00 0.00

12,000.00 EB 6,600.00

12,000.00 6,600.00 6,600.00

K.T. DIAZ DIAZ DESIGNERS IN PHILIPPINE PESO

A S S E T S LIABILITIES+OW
CASH 76,900.00 ACCOUNTS PAYABLE
ACCOUNTS RECEIVABLE 64,900.00 K.T. DIAZ, CAPITAL
SUPPLIES 6,400.00 K.T. DIAZ, WITHDRAW
LAND 241,000.00 SERVICE INCOME
UTILITIES EXPENSE
SG&A EXPENSE

TOTAL ASSETS 389,200.00 TOTAL LIABILITIES & CAPITAL

B I L I T I E S + O W N E R' S E Q U I T Y
7,200.00
363,600.00
WITHDRAW (24,000.00)
61,000
(12,000.00)
(6,600.00)

ABILITIES & CAPITAL 389,200.00