AR-MARTHA

Date Particulars Ref. Debit Credit Balance

9/30/2016 Amount of sales 23,000.00 23,000.00

TOTAL 23,000.00

AP- NATION BANK

Date Particulars Ref. Debit Credit Balance
9/1/2016 Amount of loan 50,000.00

TOTAL 50,000.00
 AR-JANENAY
Date Particulars Ref. Debit Credit Balance
9/7/2016 Amount of sales 45,000.00
Amount of payment Jane Nay 45,000.00

TOTAL 0

AP- MACHINA CORP

Date Particulars Ref. Debit Credit Balance
9/1/2016 Amount of purchases five units of copies 40,000.00

TOTAL 40,000.00
 CASH 101
Date Description/Particulars Ref. Debit Credit Balance
9/1/2016 Loan from Nation Bank after three months 50,000.00 50,000.00
9/1/2016 Insurance covering one-year period 24,000.00 26,000.00
9/2/2016 Purchase of Facsimile 20,000.00 6,000.00
09/10/16 Purchase of office supplies 5,600.00 400.00
09/14/16 Payment of Jane Nay from 09/07 transaction 45,000.00 45,400.00
09/15/16 Payment of salary 10,000.00 35,400.00
09/20/16 Sales from Juan 5,000.00 40,400.00

TOTAL 40,400.00

SALES EXPENSE 502

Date Description/Particulars Ref. Debit Credit Balance
09/10/16 Purchase of office supplies 5,600.00 5,600.00

TOTAL 5,600.00

INSURANCE EXPENSE-SEPTEMBER 501

Date Description/Particulars Ref. Debit Credit Balance
09/01/16 Insurance covering one-year period 2,000.00

TOTAL 2,000.00

SALARIES EXPENSE 504

Date Description/Particulars Ref. Debit Credit Balance
09/15/16 Payment of salary 10,000.00

TOTAL 100,000.00
 SALES
Date Description/Particulars Ref. Debit
09/07/16 Sales made by Jane Nay on account
09/20/16 Sales from Juan
09/30/16 Sales made by Martha on account

TOTAL

PREPAID INSURANCE
Date Description/Particulars Ref. Debit
09/01/16 Insurance covering one-year period 22,000.00

TOTAL

PURCHASES
Date Description/Particulars Ref. Debit
09/01/16 Purchase from Machima Corp on account 40,000.00
09/02/16 Purchase of facsimile 20,000.00

TOTAL

SUPPLIES EXPENSE
Date Description/Particulars Ref. Debit Credit
09/10/16 Purchase of office supplies 5,600.00

TOTAL
 405
Credit Balance
45,000.00 45,000.00
5,000.00 50,000.00
23,000.00 73,000.00

73,000.00

105
Credit Balance
22,000.00

22,000.00

503
Credit Balance
40,000.00
60,000.00

60,000.00

505
Balance

5,600.00
 CANTO MERCHANDISING
TRIAL BALANCE
For the ending,September 30,2016

ACCOUNT TITLE Debit Credit

Cash 40,400.00
AR-Martha 23,000.00
Prepaid Insurance 22,000.00
AP-Nation Bank 50,000.00
AP-Machina corp 40,000.00

Sales 73,000.00
Insurance Expense 2,000.00
Purchases 60,000.00
Salaries Expense 10,000.00
Supplies Expense 5,600.00

TOTAL 163,000.00 163,000.00