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Account Title Debit Credit Debit

Cash 63778.74
Petty Cash 4000
Accounts Receivable 26,320
Office Supplies 9,830
Input Tax 39,634.20
Prepaid 6500
Land 800000
Building 300000
AD- Building 43750
Trucks 1020000
AD-Trucks 273437.5
Office Equipment 129000
AD- Office Equipment 24500
Furniture and Fixtures 46500
AD- Furniture and Fixtures 13562.5

Accounts Payable 35000


Notes Payable 220000
SSS, Payable 5058.3
Withholding Tax Payable 11165.56
Output Tax 18596.02
Mortgage Payable 650000

Anton, capital 387614.65


Anton, drawing 5000
Bobby, capital 434894.9
Bobby, drawing 5000
Carlos, capital 279801.65
Carlos, drawing 5000

Service Revenue 154966.86


Salaries Expense 80650 5850
Repair and Maintenance 1750
Fuel and Lubricants 8000 1500
Utilities 585 4895
Miscellaneous Expense 800

Salaries Payable
SSS, Philhealth, Pag-ibig Contribution 6500
Interest Expense 6550
Interest Payable
Insurance Expense 1140
Depreciation Expense- Building 1250
Depreciation Expense- Trucks 10625
Depreciation Expense- Office Equipment 887.5
Depreciation Expense- Furni and fixture 387.5
Office Supplies Expense 5470
Utilities Payable
Income Tax Expense
Income Tax Payable

TOTAL 2552347.94 2552347.94 45055


45055
Credit Debit Credit

63778.74 63778.74
4000 4000
26320 26320
5470 4360 4360
39634.2 39634.2
1140 5360 5360
800000 800000
300000 300000
1250 45000 45000
1020000 1020000
10625 284062.5 284062.5
129000 129000
887.5 25387.5 25387.5
46500 46500
387.5 13950 13950

1500 36500 36500


220000 220000
6500 11558.3 11558.3
11165.56 11165.56
18596.02 18596.02
650000 650000

387614.65 387614.65
5000 5000
434894.9 434894.9
5000 5000
279801.65 279801.65
5000 5000

154966.86 154966.86
86500 86500
1750 1750
9500 9500
5480 5480
800 800

5850 5850 5850


6500 6500
6550 6550
6550 6550 6550
1140 1140
1250 1250
10625 10625
887.5 887.5
387.5 387.5
5470 5470
4895 4895 4895
5438.06
5438.06

45055 2590792.94 2590792.94 142278.06 154966.86 2453952.94 2441264.14


45055 2597402.94 2597402.94 12688.8 12688.8
2453952.94

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