ILANO'S BOOKS - SELLER PASCUAL'S BOOKS - BUYER

FOB shipping point, freight collect FOB shipping point, freight collect

6/16/2022 Accounts receivable 6,000.00 6/17/2022 Purchases 6,000.00

Sales 6,000.00 Accounts payable 6,000.00

6/25/2022 Cash 5,880.00 6/17/2022 Freight in 600.00

Sales discounts 120.00 Cash 600.00
Accounts receivable 6,000.00
6/24/2022 Accounts payable 6,000.00
Purchase discounts 120.00
Cash 5,880.00

FOB shipping point, prepaid FOB shipping point, prepaid

6/16/2022 Accounts receivable 6,000.00 6/17/2022 Purchases 6,000.00

Sales 6,000.00 Freight in 600.00
Accounts payable 6,600.00
6/16/2022 Accounts receivable 600.00
Cash 600.00 6/24/2022 Accounts payable 6,600.00
Purchase discounts 120.00
6/25/2022 Cash 6,480.00 Cash 6,480.00
Sales discounts 120.00
Accounts receivable 6,600.00

FOB destination, freight collect FOB destination, freight collect

6/16/2022 Accounts receivable 6,000.00 6/17/2022 Purchases 6,000.00

Sales 6,000.00 Accounts payable 6,000.00

6/25/2022 Cash 5,280.00 6/17/2022 Accounts payable 600.00

Freight out 600.00 Cash 600.00
Sales discounts 120.00
 Accounts receivable 6,000.00 6/24/2022 Accounts payable 5,400.00
Purchase discounts 120.00
Cash 5,280.00

FOB destination, freight prepaid FOB destination, freight prepaid

6/16/2022 Accounts receivable 6,000.00 6/17/2022 Purchases 6,000.00

Sales 6,000.00 Accounts payable 6,000.00

6/16/2022 Freight out 600.00 6/24/2022 Accounts payable 6,000.00

Cash 600.00 Purchase discounts 120.00
Cash 5,880.00
6/25/2022 Cash 5,880.00
Sales discounts 120.00
Accounts receivable 6,000.00
AGNES RAMOS COMPANY- SELLER EVA CAMMAYO SUPPLY COMPANY - BUYER

9/4/2022 Accounts receivable 162,000.00 9/4/2022 Purchases 162,000.00

Sales 162,000.00 Accounts payable 162,000.00

9/5/2022 Accounts receivable 710,000.00 9/5/2022 Purchases 710,000.00

Sales 710,000.00 Accounts payable 710,000.00

9/7/2022 Sales returns and allowances 12,000.00 9/6/2022 Freight in 8,000.00

Accounts receivable 12,000.00 Cash 8,000.00

9/9/2022 Cash 147,000.00 9/7/2022 Accounts payable 12,000.00

Sales discounts 3,000.00 Purchase returns and allowances 12,000.00
Accounts receivable 150,000.00
9/9/2022 Accounts payable 150,000.00
9/10/2022 Freight out 2,000.00 Purchase discounts 3,000.00
Cash 2,000.00 Cash 147,000.00

9/12/2022 Cash 695,800.00 9/12/2022 Accounts payable 710,000.00

Sales discounts 14,200.00 Purchase discounts 14,200.00
Accounts receivable 710,000.00 Cash 695,800.00

9/18/2022 Accounts receivable 150,000.00 9/18/2022 Purchases 150,000.00

Sales 150,000.00 Accounts payable 150,000.00

9/23/2022 Cash 147,000.00 9/21/2022 Freight in 3,000.00

Sales discounts 3,000.00 Cash 3,000.00
Accounts receivable 150,000.00
9/23/2022 Accounts payable 150,000.00
Purchase discounts 3,000.00
Cash 147,000.00