Date Items Debit Credit

1/5/2016 Inventory 40000 Pub. H. B Del

Accounts Payable 40000
1/7/2016 Accounts Payable 29000 Pub. H. B CDV
Cash 29000
2/13/2016 Inventory 70000 Pub. H. B Del
Accounts Payable 70000
2/14/2016 Cash 200000 Cash SI OR
Sales 2000000
2/20/2016 Accounts Payable 65000 Pub. H. B CDV
Cash 65000
3/2/2016 Accounts Receivable 100000 CrSI
Sales 100000
3/3/2016 Cash 50000 Cash SI
Sales 50000
Cash 75000 OR
Accounts Receivable 75000
3/19/2016 Cash 50000 OR
Sales 50000
Cash 50000 OR
Sales 50000
4/7/2016
ASSETS Cash Expense Purchases
Accounts Receivable Freight-in
Allowance of DA Freight-out
Inventory Purchase Returns and Allowances
Prepaid Insurance Purchase Discount
Supplies Utilities Expense
Land Salaries Expense
Machine Bad Debt Expense
AD-Machine InsuranceExpense
Prepaid Rent Depreciation Expense
Liabilities Accounts Payable Supplies Expense
Mortgage Payable Rent Expense
Interest Payable Cost of Goods Sold
Salaries Payable Income Summary
OE Alcantara, Cap.
Alcantara, Drawing
Meneses, Capital
Meneses, Drawing
Vergara, Capital
Vergara, Drawing
Income Sales
Salea Returns and Allowances
Sales Discount
CASH
Date Item Debit Date Item Credit

ACCOUNTS RECEIVABLE
Date Item Debit Date Item Credit

ALLOWANCE FOR DOUBTFUL ACCOUNTS

Date Item Debit Date Item Credit

INVENTORY
Date Item Debit Date Item Credit

PREPAID INSURANCE
Date Item Debit Date Item Credit

SUPPLIES
Date Item Debit Date Item Credit

LAND
Date Item Debit Date Item Credit

MACHINE
Date Item Debit Date Item Credit

ACCUMULATED DEPRECIATION-MACHINE
Date Item Debit Date Item Credit

PREPAID RENT
Date Item Debit Date Item Credit

ACCOUNTS PAYABLE
Date Item Debit Date Item Credit

MORTGAGE PAYABLE
Date Item Debit Date Item Credit
INTEREST PAYABLE
Date Item Debit Date Item Credit

SALARIES PAYABLE
Date Item Debit Date Item Credit

AMV, CAPITAL
Date Item Debit Date Item Credit

AMV, DRAWING
Date Item Debit Date Item Credit

SALES
Date Item Debit Date Item Credit

SALES
Date Item Debit Date Item Credit

SALES RETURNS AND ALLOWANCES

Date Item Debit Date Item Credit

SALES DISCOUNTS
Date Item Debit Date Item Credit

PURCHASES
Date Item Debit Date Item Credit

FREIGHT-IN
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit
PURCHASE RETURNS AND ALLOWANCES
Date Item Debit Date Item Credit

PURCHASE DISCOUNTS
Date Item Debit Date Item Credit

UTILITIES EXPENSE
Date Item Debit Date Item Credit

SALARIES EXPENSE
Date Item Debit Date Item Credit

BAD DEBT EXPENSE

Date Item Debit Date Item Credit

INSURANCE EXPENSE
Date Item Debit Date Item Credit

DEPRECIATION EXPENSE
Date Item Debit Date Item Credit

SUPPLIES EXPENSE
Date Item Debit Date Item Credit

RENT EXPENSE
Date Item Debit Date Item Credit

COST OF GOODS SOLD

Date Item Debit Date Item Credit

INCOME SUMMARY
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit
FREIGHT-OUT
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit

FREIGHT-OUT
Date Item Debit Date Item Credit
 SCI SFP
CASH 250000 250000
AR 100000 100000
INVENTORY 50000 10000 50000 10000
PREPAID INSURANCE 24000 24000
SUPPLIES 5000 5000 1000
LAND 300000 300000

AP 62000 62000
MORTGAGE PAYABLE 25000 25000

A, CAPITAL 642000 642000

ADA 4000
DA EX. 4000
SUPPLIES EXP. 1000
729000 729000 15000 0 729000 744000
-15000 -15000