DATE DESCRIPTION P/R DEBIT CREDIT

2023
Aug. 1 Cash 101 300,000
Equpment 131 30,000
Faith D. Nakpil, Capital 301 330,000

2 Furniture 132 200,000

Cash 101 40,000
Accounts Payable 201 160,000

3 Books & Toys 121 25,000

Accounts Payable 201 25,000

4 Office supplies 122 5000

Accounts Payable 201 5,000

6 Cash 101 50,000

Day Care fees 401 50,000

8 Accounts Payable 201 2,000

Books & Toys 121 2,000

10 Accounts Payable 201 50,000

Cash 101 50,000

11 Repair Expense 501 8,000

Cash 8,000

13 Cash 101 15,000

Accounts receivable 111 35,000
Day care fees 401 50,000

15 Salaries expense 503 18,000

Cash 101 18,000

16 Accounts receivable 111 100,000

Day Care fees 401 100,000

18 Accounts Payable 201 23,000

Cash 101 23,000

19 Faith D. Nakpil, Drawing 302 10,000

Cash 101 10,000

20 Accounts Payable 201 160,000

 Cash 101 160,000

23 Cash 101 35,000

Accounts receivable 111 35,000

25 Faith D. Nakpil, Drawing 302 1,000

Office supplies 122 1,000

27 Equipment 131 120,000

Cash 101 48,000
Accounts Payable 201 72,000

29 Rent expense 501 30,000

Cash 101 30,000

30 Salaries expesne 503 18,000

Cash 101 18,000

31 Utilities expense 504 27,000

Cash 101 27,000
CREDIT PAGE
1

330,000

40,000
160,000

25,000

5,000

50,000

2,000

50,000

8,000

50,000

18,000

100,000

23,000

10,000
160,000

35,000

1,000

48,000
72,000

30,000

18,000

27,000
ACCOUNT: CASH

Date Description F Debit

Aug 1 GJ1 300,000

2 GJ1
6 GJ1 50,000
10 GJ1
11 GJ1
13 GJ1 15,000
15 GJ1
18 GJ2
19 GJ2
20 GJ2
23 GJ2 35,000
27 GJ2
29 GJ2
30 GJ2
31 GJ2

ACCOUNT: ACCOUNTS RECEIVABLE

Date Description F Debit

Aug 13 GJ1 35,000

16 GJ2 100,000
23 GJ2

ACCOUNT: BOOKS AND TOYS

Date Description F Debit

Aug 3 GJ1 25,000

8 GJ1

ACCOUNT: OFFICE SUPPLIES

Date Description F Debit

Aug 4 GJ1 5,000

25 GJ2

ACCOUNT: EQUIPMENT

Date Description F Debit

 Date Description F Debit

Aug 1 GJ1 30,000

27 GJ2 120,000

ACCOUNT: FURNITURE

Date Description F Debit

Aug 2 GJ1 200,000

ACCOUNT: ACCOUNTS PAYABLE

Date Description F Debit

Aug 2 GJ1
3 GJ1
4 GJ1
8 GJ1 2,000
10 GJ1 50,000
18 GJ2 23,000
20 GJ2 160,000
27 GJ2

ACCOUNT: FAITH D. NAKPIL, CAPITAL

Date Description F Debit

Aug 1 GJ1

ACCOUNT: FAITH D. NAKPIL, DRAWING

Date Description F Debit

Aug 19 GJ2 10,000

25 GJ2 1,000

ACCOUNT: DAY CARE FEES

Date Description F Debit

Aug 6 GJ1
13 GJ1
16 GJ2

ACCOUNT: RENT EXPENSE

ACCOUNT: RENT EXPENSE

Date Description F Debit

Aug 29 GJ2 30,000

ACCOUNT: REPAIR EXPENSE

Date Description F Debit

Aug 11 GJ1 8,000

ACCOUNT: SALARIES EXPENSE

Date Description F Debit

Aug 15 GJ1 18,000

30 GJ2 18,000

ACCOUNT: UTILITIES EXPENSE

Date Description F Debit

Aug 11 GJ2 27,000

 ACCOUNT NO.: 101

Balance
Credit
Debit Credit
300,000
40,000 260,000
310,000
50,000 260,000
8,000 252,000
267,000
18,000 249,000
23,000 226,000
10,000 216,000
160,000 56,000
91,000
48,000 43,000
30,000 13,000
18,000 -5,000
27,000 -32,000

ACCOUNT NO.: 111

Balance
Credit
Debit Credit
35,000
135,000
35,000 100,000

ACCOUNT NO.: 121

Balance
Credit
Debit Credit
25,000
2,000 23,000

ACCOUNT NO.: 122

Balance
Credit
Debit Credit
5,000
1,000 4,000

ACCOUNT NO.: 131

Balance
Credit
Credit
Debit Credit
30,000
150,000

ACCOUNT NO.: 132

Balance
Credit
Debit Credit
200,000

ACCOUNT NO.: 201

Balance
Credit
Debit Credit
160,000 160,000
25,000 185,000
5,000 190,000
188,000
138,000
115,000
45,000
72,000 27,000

ACCOUNT NO.: 301

Balance
Credit
Debit Credit
330,000 330,000

ACCOUNT NO.: 301

Balance
Credit
Debit Credit
10,000
11,000

ACCOUNT NO.: 401

Balance
Credit
Debit Credit
50,000 50,000
50,000 100,000
100,000 200,000

ACCOUNT NO.: 501

 ACCOUNT NO.: 501

Balance
Credit
Debit Credit
30,000

ACCOUNT NO.: 502

Balance
Credit
Debit Credit
8,000

ACCOUNT NO.: 503

Balance
Credit
Debit Credit
18,000
18,000

ACCOUNT NO.: 504

Balance
Credit
Debit Credit
27,000
 FDN DAY CARE CENTER
TRIAL BALANCE AS OF AUG 31, 2023
Account name Debit Credit
Cash 32,000
Accounts Receivable 100,000
Books & Toys 23,000
Office Supplies 4,000
Equipment 150,000
Furniture 200,000
Accounts Payable 27,000
Faith D. Nakpil, Capital 330,000
Faith D. Nakpil, Drawing 11,000
Day Care Fees 200,000
Rent expense 30,000
Repair Expense 8,000
Salaries Expense 36,000
Utilities expense 27,000
Total: 589,000 589,000