June 1 official receipt June 22 cash voucher

3 purchase invoice, cash voucher 23 official receipt

5 purchase invoice, cash voucher 25 cash voucher
10 purchase invoice
12 service invoice/official receipt
15 cash voucher
20 service invoice

Cash Accounts Payable

6 6/1 300,000 6/3 150,000 6/15 5,500 6/3 150,000
6 /12 25,000 6/5 3.750 6/10 27,500
6 6/23 7,000 6/15 5,500
6/22 15,000
156,750 6/25 1,000 172,000

Accounts Receivable Maximo, Capital

66/20 17,000 6/23 7,000 6/1 300,000

10,000

Supplies Maximo, Drawings

6/5 3,750 6/25 1,000

Office Equipment Delivery Fees Earned

6/10 27,500 6/12 25,000
6/20 17,000

42,000

Delivery Van Rent Expense

6/3 300,000 6/22 15,000

Max Delivery Service

Trial Balance
June 30, 2019

Cash 156,750
Accounts Receivable 10,000
Office Suppliers 3,750
Equipment 27,500
Delivery Van 300.000
Accounts Payable 172,000
Maximo, Capital 300,000
Maximo , Drawings 1,000
Delivery Fees Earned 42,000
Rent 15,000

Totals 514,000 514,000

Ex 8_Sancho Dy

8.
Oct 1 Cash 1 50,000
Computer System 11 20,000
Office Equipment 12 80,000
Dy, Capital 30 150,000

3 Computer Supplies 3 8,420

Accounts Payable 20 8,420

6 Accounts Receivable 2 4,800

Professional Fees 40 4,800

8 Accounts Payable 20 8,420

Cash 1 8,420

12 Accounts Receivable 2 14,000

Professional Fees 40 14,000

15 Cash 1 2,400
Accounts Receivable 2 2,400

17 Repairs Expense 53 1,500

Cash 1 1,500

20 Advertising 50 1,750
Cash 1 1,750

22 Cash 1 2,400
Accounts Receivable 2 2,400

28 Cash 1 7,600
Accounts Receivable 2 7,600
Professional Fees 40 15,200

29 Rent 52 15,000
Cash 1 15,000

Utilities 55 2,200
Utilities Payable 21 2,200

30 Dy, Drawings 31 3,000

Computer Supplies 3 3,000

Supplies Expense 54 3,400

Computer Supplies 3 3,400

31 Salaries 53 5,000
Cash 1 5,000

Cash Acct No 101

Dat Explanation F Debit Credit Balance
e
Oct Debit Credit
1 Investment GJ 1 50,000 50,000
8 Payment for supplies GJ 1 8,420
15 Collection of customer acct GJ 2 2,400
17 Payment for repairs GJ 2 1,500
20 Payment for advertising GJ 2 1,750
22 Collection of customer acct GJ 2 2,400
28 Down payment GJ 2 7,600
29 Payment for rent GJ 2 15,000
31 Payment for salaries GJ 2 5,000 30,730

Accounts Receivable Acct No 102

Date Explanation F Debit Credit Balance
Oct Debit Credit
6 Service on account GJ 1 4,800 4,800
12 GJ 2 14.000
15 Service on account GJ 2 2,400
22 Collection of customer acct GJ 2 2,400
28 Service with a down payment GJ 2 7,600 21,600

Computer Supplies Acct No 103

Date Explanation F Debit Credit Balance
Oct Debit Credit
3 Purchased on credit 8,420 8,420
30 Timothy drawings 3,000 5,420
30 Used up 3,400 2,020

Computer System Acct No 201

Date Explanation F Debit Credit Balance
Oct Debit Credit
1 Initial investment 20,000 20,000

Office Equipment Acct No 202

Date Explanation F Debit Credit Balance
Oct Debit Credit
1 Initial investment GJ 1 80,000 80,000

Accounts Payable Acct No 301

Date Explanation F Debit Credit Balance
Oct Debit Credit
3 Supplies on account GJ 1 8,420 8,420
8 Paid in full GJ 1 8,420 0

Utilities Payable Acct No 302

Date Explanation F Debit Credit Balance
Oct Debit Credit
29 GJ 2 2,200 2,200
 Dy, Capital Acct No 501
Date Explanation F Debit Credit Balance
Oct Debit Credit
1 Initial investments GJ 1 150,000 150,000

Ty, Drawings Acct No 502

Date Explanation F Debit Credit Balance
Oct Debit Credit
30 GJ 2 3,000 3,000

Professional Fees Acct No 601

Date Explanation F Debit Credit Balance
Oct Debit Credit
6 GJ 1 4.800 4.800
12 GJ 2 14,000 18,800
28 GJ 2 15,200 34,000

Advertising Acct No 701

Date Explanation F Debit Credit Balance
Oct Debit Credit
20 GJ 2 1,750 1,750

Rent Expense Acct No 702

Date Explanation F Debit Credit Balance
Oct Debit Credit
29 GJ 2 15,000 15,000

Repairs Expense Acct No 703

Date Explanation F Debit Credit Balance
Oct Debit Credit
17 GJ 2 1,500 1,500

Salaries Expense Acct No 704

Date Explanation F Debit Credit Balance
Oct Debit Credit
31 GJ 2 5,000 5,000

Supplies Expense Acct No 705

Date Explanation F Debit Credit Balance
Oct Debit Credit
30 GJ 2 3,400 3,4 00

Utilities Acct No 706

Date Explanation F Debit Credit Balance
Oct Debit Credit
29 GJ 2 2,200 2,200
 BUSINESS SOLUTIONS COMPANY
TRIAL BALANCE
OCTOBER 31, 2018
Cash 30,730
Accounts Receivable 21,600
Computer Supplies 2,020
Computer System 20,000
Office Equipment 80,000
Utilities Payable P 2,200
Ty, Capital 150,000
Ty, Drawings 3,000
Professional Fees 34,000
Salaries 5,000
Supplies 3,400
Utilities 2,200
Advertising 1,750
Rent 15,000
Repairs 1,500
Totals P186,200 P186,200

9. SUBSIDIARY LEDGER FOR SUPPLIERS:

Prob 3-Budget Driving Institute

2023
May 1 Rent Payable 7,500
Cash 7,500
3 Repair Expense 3,500
Accounts Payable 3,500
4 Cars 500,000
Rosales, Capital 500,000
5 Taxes 2,500
Insurance 1,500
Cash 4,000

7 Cash 8,100
Boundary Fees 3,600
Driving Fees Revenue 4,500
8 Gas & Oil 4,500
 Cash 4,500
9 Equipment 12,500
Accounts Payable 12,500
12 Cash 5,500
Accounts Receivable 5,500
16 Salaries Expense 4,500
Cash 4,500
19 Cash 6,500
Accounts Receivable 1,000
Driving Fees Revenue 7,500
20 Accounts Payable 3,500
Cash 3,500
25 Cash 12,000
Boundary Fees 12,000
28 Repairs Expense 2,500
Gas & Oil 4,500
Cash 7,000
31 Salaries Expense 4,500
Rent Expense 7,500
Cash 12,000

Cash No. 1
Date Explanation F Debit Date Explanation F Credit
OB 70,500 May 1 2 7,500
May 7 2 8,100 5 2 4,000
12 2 5,500 8 2 4,500
20 2 6,500 18 2 4,500
25 Balance 59,600 2 12,000 21 2 3,500
102,600 28 2 7,000
-43,000 31 2 12,000
59,600 43,000

Accounts Receivable No. 2

Date Explanation F Debit Date Explanation F Credit
5/1 OB 5,500 May 12 2 5,500
5/20 Balance 1,000 2 1,000
6,500
-5,500
Equipment No. 3
Date Explanation F Debit Date Explanation F Credit
 5/1 OB 1 12,000
5/9 Balance 24.500 2 12,500
Furniture & Fixtures No. 10
Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 15,000
Cars No. 11
Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 300,000
5/4 Balance 800,000 2 500,000
Accounts Payable No. 20
Date Explanation F Debit Date Explanation F Credit
5/21 2 3,500 5/3 2 3,500
5/9 Balance 12,500 2 12,500
Rent Payable No. 21
Date Explanation F Debit Date Explanation F Credit
5/1 2 7,500 5/1 OB 1 7,500

Notes Payable No. 22

Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 150,000
Rosales, Capital No. 30
Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 265.000
5/4 Balance 765,000 2 500,000
Rosales, Drawings No. 30
Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 1,500
Driving Fees Revenue No. 40
Date Explanation F Debit Date Explanation F Credit
5/1 OB 2 15,000
5/7 2 4,500
20 Balance 27.000 7,500

Boundary Fees Revenue No. 41

Date Explanation F Debit Date Explanation F Credit
5/7 2 3,600
25 2 12,000
Balance 15,600

Advertising Expense No. 50

Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 10,000

Gas & Oil Expense No. 51

Date Explanation F Debit Date Explanation F Credit
 5/1 OB 2,000
5/8 2 4.500
28 Balance 11,000 2 4,500
Rent Expense No. 52
Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 7500
5/31 2 7,500

Salaries Expense No. 51

Date Explanation F Debit Date Explanation F Credit
5/1 OB 9,000
5/18 2 4,500
31 Balance 18,000 2 4,500

Utility Expense No. 52

Date Explanation F Debit Date Explanation F Credit
5/1 OB 1 4,500

Repair Expense No. 53

Date Explanation F Debit Date Explanation F Credit
5/3 2 3,500
28 Balance 6,000 2 2,500

Insurance Expense No. 54

Date Explanation F Debit Date Explanation F Credit
5/5 1,500
Taxes Expense No. 55
Date Explanation F Debit Date Explanation F Credit
5/5 2,500

Budget Driving Institute

Trial Balance
For two months ended May. 31, 2023
Debit Credit
Cash P 59,600
Accounts Receivable 1,000
Office Equipment 24.500
Furniture & Fixtures 15.000
Cars 800,000
Notes Payable P150,000
Accounts Payable 12,500
Rosales,Capital 765,000
Rosales, Drawing 1.500
Driving Fees Revenue 27,000
Boundary Fees 15,600
Advertising Expense 10,000
Repair 6.000
Insurance 1,500
Taxes and Licenses 2,500
Salaries Expense 18,000
Gas and Oil 11,000
Rent Expense 15,000
 Utility Expense 4,500 _________
Totals P 970,100 P 970.100

Ex 13_Bayanihan
Bayanihan Modeling Agency
Trail Balance
July 31, 2023
Cash 47,500
Accounts Receivable 30,400
Supplies 5,084
Prepaid Insurance 3,000
Equipment 58,786
Accumulated Depreciation – Equipment 15,000
Notes Payable 9,000
Accounts Payable 5,650
Moreno, Capital 72,500
Moreno, Drawing 2,500
Talent Fees Income 145,280
Advertising 12,100
Rent 6,000
Salaries 49,500
Depreciation 5,000
Utilities 6,420
Insurance 7,000
Transportation 13,400
Interest Expense 740 _______
P247,430 P247,430