JournalDateACCOUNT TITLERefDebitDateACCOUNT TITLERefCredit2-JanAccounts receivable120240,000.002-JanSales410240,000.003-Janpurchases51090,000.003-JanAccounts payable22090,000.004-Jancash110205,800.004-JanAccounts Receivable120210,000.00Sales Discount4304,200.00

5-JanCash110430,000.005-Jansales410430,000.007-JanAccounts Payable220130,000.007-JanCash126,100.00Purchase Discounts3,900.00

8-JanAccount receivable310,000.008-JanSales310,000.00

9-JanAccounts Payable10,000.009-JanPurchase Returns and Allowances10,000.00

10-JanCash235,200.0010-JanAccounts Receivable240,000.00Sales Discounts4,800.00

11-JanPurchases120,000.0011-JanAccounts Payable120,000.00

11-JanAccounts Payable80,000.0011-JanCash77,600.00Purchase Discounts2,400.00

12-JanPurchases70,000.0012-JanCash70,000.00

13-JanAccounts Receivable130,000.0013-Jansales130,000.00

14-JanInterest Expense10,000.00Cash10,000.00

15-JanSalaries Expense80,000.00SSS/PHIC Payable5,000.00Withholding Tax payable1,500.00cash73,500.00

17-JanPurchases190,000.00Accounts Payable190,000.00

18-JanAccounts Receivable460,000.00Sales460,000.00

19-JanAdvances of Officers100,000.00Cash100,000.00

20-JanTreasury Stock19,000.00Cash19,000.00

21-JanOffice Supplies40,000.00Cash40,000.00

22-JanTransportation in20,000.00Cash20,000.00

22-JanCash127,400.00Accounts Receivable130,000.00Sales Discount2,600.00

23-JanAccounts Receivable110,000.00Sales110,000.00

24-JanSales returns and allowances30,000.00Accounts Receivable30,000.00

25-JanCash280,000.00Accounts Receivable280,000.00

25-JanPurchases340,000.00Accounts Pyable340,000.00

26-JanAccounts Payable90,000.00Cash90,000.00

27-JanCash170,000.00Notes Payable170,000.00

28-JanPurchases270,000.00Accounts Payable270,000.00

29-JanAccounts Receivable 170,000.00Sales170,000.00

30-JanPurchases360,000.00Accounts Payable360,000.00

30-JanCash 1,310,000.00Sales1,310,000.00

31-JanCash15,750.00Treasury Stock14,250.00Share Premium- treasury Stock1,500.00

31-JanRent Expense15,000.00Withholding Tax payable750.00Cash14,250.00

Cash Receipts JournalDEBITSCREDITSSUNDRIESDateOR. NO.ParticularsCASHSALES DISCOUNTSPRACCOUNTS RECEIVABLEACCOUNT TITLESPRDRCR4-Jan3005Collection of Cielo Bonita's credit205,800.004,200.00210,000.00

Sales JournalDATEINV. NO.PARTICULARSTERMSDEBITSCREDITSCASHPRACCOUNTS RECEIVABLESALES12/28/2012210,000.00jan 2, 2013316Sold Merchandise on credit to April Anne2/10, n/30240,000.00240,000.005-Jan317Sold Merchandise invoice no. 317430,000.00430,000.00

Cash Disbursement JournalCREDITSDEBITSSUNDRIESDATECV NO.PARTICULARSCASHPURCH DISCPRACCOUNTS PAYABLESALARIESOFFICE SUPPLIESTRANSPORTATION INADVANCE OF OFFICERSACCOUNT TITLESPRDRCR

Purchase JournalCREDITSDEBITSSUNDRIESDATERR NO.PARTICULARSTERMSACCOUNTS PAYABLEPURCHASESACCOUNT TITLESPRDRCRDecember 29, 20121001Purch. Of Merchandise on account from Tony Company3/10,n/10130,000.00130,000.00

General JournalDATEJV NO.PARTICULARSPRDEBITSCREDITS