Date Account titles P.

R Debit Credit
2024
April 2 Cash ₱750,000
Lerly Capital ₱750,000

3 Sewing machine ₱83,000

Notes Payable ₱83,000

5 Rent Expense ₱12,000

Cash ₱12,000

8 Cash ₱3,450
Unearned Revenue ₱3,450

10 Supplies ₱30,000
Account Payable ₱30,000

13 Office Equipment ₱32,000

Cash ₱32,000

17 Cash ₱45,000
Service Revenue or Sales ₱45,000

19 Account Payable ₱15,000

Cash ₱15,000

22 Account Receivable ₱25,000

Revenue ₱25,000

24 Owners Drawing ₱5,000

Cash ₱5,000

25 Unearned Revenue ₱3,450

Sales Revenue ₱3,450

27 Utilities Expense ₱2,750

Utilities Payable ₱2,750

28 Utilities Expense ₱1,500

Utilities Payable ₱1,500

29 Cash ₱10,000
Account Receivable ₱10,000

30 Account Payable ₱2,750

Cash ₱2,750

Total ₱1,020,900 ₱1,020,900