Cherry Lopez

L.A. BOUTIQUE # 14 PAGE 238 SUBSIDIARY LEDGERS AQCCOUNTS PAYABLE 15-Aug 10000 19500 5-Aug 19-Aug 20500 20500 10-Aug 20-Aug 9500 45500 22-Aug 24-Aug 23000 63000 85500 22500

DIANA'S Creation ACCOUNTS PAYABLE DATE PARTICULARS DR CR 5-Aug PUR 2/10, 1/15, N/30 19500 15 PARTIAL 10000 20 FULL PAMENT 9500

EEI ACCOUNTS PAYABLE DATE PARTICULARS DR CR 10-Aug PUR EQUIPT.2/10,N/30 20000 FREIGHT 500 19-Aug FULL PAYMENT 20500

BULACAN JEWELRY ACCOUNTS PAYABLE DAT PARTICULARS DR CR 22-Aug PUR 3EOM 45000 FREIGHT 500 24-Aug 50% PD WITH FREIGHT 23000 #11 MAX SANTOS PAGE 237

SUBSIDIARY LEDGERS

Accounts receivable DR CR 10000 5000 10000 5000 4000 5000 24000 15000 9000

ROLLING BOOKSTORE ACCOUNTS RECEIVABLE DATE PARTICULARS DR CR 3-Jun sales, 2/5, 1/10,n/30 10000 10-Jun partial payment 5000 27-Jun full payment 5000

BRENDA ACCOUNTS RECEIVABLE DATE PARTICULARS DR CR 15-Jun sales 2/5 1/10, n/30 8500 freight prepaid 1500 25-Jun partial payment 5000

SHEPHERD ACCOUNTS RECEIVABLE DATE PARTICULARS DR CR 18-Jun sales 2/10,n/30 4000 #15 PARISIAN FURNITURE PLACE JOURNAL ENTRIES date PARTICULARS 5-Sep PURCHASES Accts Pay

DR

CR

120000 120000

ACCOUNTS RECEIV 62000 2350 32500 59650 32500

8-Sep Freihgt in Cash

5500 5500

10-Sep Acco9unts Pay Cash

60000

14-Sep Accounts Rec Sales

62000

15-Sep Accts Pay Purchase disc. Cash

60000

60000

62000

2400 57600

16-Sep Delivery Exp Cash

1500

17-Sep SRA Accts Rec.

2350

24-Sep Cash Sales disc Accts Rec.

58457 1193

Freight in 25-Sep Furniture/fixtures Cash Accts Pay.

5000 90500

cash A/R

1500

2350

59650

45250 50250 25000 32500

SALES del exp

57500 500

cash A/P

500 50250

CASH PD

49245 1005

BAL 19500 9500 0

BAL 20000 20500 0

BALANCE 45000 45500 22500

TS RECEIVABLE BALANCE 10000 5000 0

BALANCE 8500 10000 5000

BALANCE 4000

ACCTS PAYABLE 60000 120000 60000 50250 120000 170250 50250 50250

0

ANGS FURNITURE A/P Date PARTICULARS 5-Sep Purchases 2/10n/30 10-Sep partial payment 15-Sep Full Payment

DANILO'S APPA APARTELLE date PARTICULARS 14-Sep SALES 2/10,N/30 17-Sep Returns 24-Sep full payment

HILLS FURNISHING A/P DATE PARTICULARS 25-Sep purchase of ofc. f/f freight 31SEP FULL PAYMENT

RAMOS 29-Sep ar bal

dr 32500

DR

CR BALANCE 120000 120000 60000 60000 60000 0

A/R DR

CR 62000

DR

BALANCE 62000 2350 59650 59650 0

CR

BAL 45250 5000

50250

cr

balance 32500

45250 50250 0

PRETTY CARPETS CASH MERCHANDISE CAPITAL PURCHASES FREIGHT-IN CASH A/R

DR CR 550000 100000 650000 135000 2500 137500

CHERRY- WEAREVER

1-Jan MDSE CASH LOPEZ CAPITAL 2-Jan RENT DEPOSIT CASH 3-Jan PURCH FREIGHT IN ACCTS PAYABLE 4-Jan PURCH A/P

ACCTS RECEIVABLE 8960

200000 500000 700000 25000 25000 118400 2240 120640 38032 38032

5-Jan FREIGHT IN CASH

1440

6-Jan A/R SALES

8960

7-Jan A/P PRA

1800

1440

8960

1800

SARI STORE DATE PARTICULARS 6-Jan SALES 2/10, N/30

DR 8960

ACCOUNTS PAYABLE 1800 120640 38032

CR

BALANCE 8960

Date

HONG KONG WEAR PARTICULARS 3-Jan PUR 2/10,N/30 FREIHGT

FOLKWEAR 4-Jan PURCH 2/10,1/15,N/30 7-Jan RETURNS

DR

CR 118400 2240

38032 1800

BAL 120640

38032 36232