JOURNAL ENTRIES

A CASH 200,000.00
CAPITAL

B RENT EXPENSE 25,000.00

CASH

C AUTOMOBILE 115,000.00
CASH
NOTES PAYABLE

D OFFICE EQUIPMENT 55,000.00

ACCOUNT PAYABLE

E OFFICE SUPPLIES 7,500.00

CASH

F PREPAID INSURANCE 10,500.00

CASH

G CASH 31,000.00
SERVICE INCOME

H MISCELLANEOUS EXPENSE
CASH

I ACCOUNTS PAYABLE 29,500.00

CASH

J NOTES PAYABLE 4,000.00

CASH
K BLUEPRINT SERVICE EXPENSE
ACCOUNTS PAYABLE

L ACCOUNTS RECEIVABLE
SERVICE INCOME

M SALARIES EXPENSE 12,000.00

CASH

N REPAIRS EXPENSE 1,500.00

CASH
 T ACCOUNTS

CASH
200,000.00 200,000.00 25,000.00
31,000.00 25,000.00
7,500.00
25,000.00 10,500.00
750.00
29,500.00
25,000.00 4,000.00
90,000.00 12,000.00
1,500.00
231,000.00 115,750.00
55,000.00 115,250.00

7,500.00

RENT EXPENSE
10,500.00 25,000.00

31,000.00

750.00
750.00 NOTES PAYABLE
4,000.00 90,000.00
86,000.00
29,500.00

4,000.00
 ACCOUNTS PAYABLE
5,250.00 29,500.00 55,000.00
5,250.00 5,250.00
29,500.00 60,250.00
41,500.00 30,750.00
41,500.00

12,000.00 PREPAID INSURANCE

10,500.00

1,500.00

MISCELLANEOUS EXPENSE
750.00

ACCOUNTS RECEIVABLE
41,500.00 -
 TRIAL BALANCE

CAPITAL TAMBAYAN PHOTOCO

200,000.00 TRIAL BALAN
FOR THE MONTH ENDED

ACCOUNTS NAME

CASH
PREPAID INSURANCE
ACCOUNTS RECEIVABLE
OFFICE SUPPLIES
OFFICE EQUIPMENT
AUTOMOBILE
ACCOUNTS PAYABLE
NOTES PAYABLE
CAPITAL
SERVICE INCOME
AUTOMOBILE RENT EXPENSE
115,000.00 SALARIES EXPENSE
MISCELLANEOUS EXPENSE
REPAIRS EXPENSE
BLUEPRINT EXPENSE

OFFICE EQUIPMENT
55,000.00
 OFFICE SUPPLIES
7,500.00

SERVICE INCOME
31,000.00
41,500.00
72,500.00

BLUEPRINT EXPENSE
5,250.00

SALARIES EXPENSE
12,000.00

REPAIRS EXPENSE
1,500.00
MBAYAN PHOTOCOPY SERVICES
TRIAL BALANCE
THE MONTH ENDED MARCH 2023

DEBIT CREDIT

Php 115,250.00
10,500.00
41,500.00
7,500.00
55,000.00
115,000.00
Php 30,750.00
86,000.00
200,000.00
72,500.00
25,000.00
12,000.00
750.00
1,500.00
5,250.00
Php 389,250.00 Php 389,250.00