CURRENT ASSETS CASH ON HAND DEBIT DATE PARTICULARS F 110 BALANCE

DATE

PARTICULARS F

CREDIT

CURRENT ASSETS LAND DEBIT DATE PARTICULARS F 121 BALANCE

DATE

PARTICULARS F

CREDIT

DATE

PARTICULARS

F 110 112 113 114 115 116 117 118 119 121 122 123 124 114.1 122.1 123.1 124.1 211 212 214 215 #N/A 217 #N/A 311

DEBIT 17,887.50 1,000.00 1,000.00 20,671.90 12.00 74,672.50 5,337.00 1,015.00 600.00 50,000.00 150,000.00 75,500.00 16,008.80

1/1/2008 Cash on Hand Petty Cash Fund Notes Receivable Accounts Receivable Interest Receivable Merchandise Inventory Supplies Inventory Prepaid Insurance Excess Input Tax Land Building Delivery Equipment Furniture & Equipment Allowance of Bad Debts Accumulated Depreciation - Building Accumulated Depreciation - Delivery Equipment Accumulated Depreciation - Furniture & Equipment Vouchers Payable Utilities Payable SS, MCR, EC and HDMF Contributions Payable Withholding Taxes Payable Current Portion of Notes Payable Loans Payable Notes Payable Michelle Marquez, Capital

CREDIT

1,033.60 6,000.00 3,888.89 1,467.44 34,068.30 1,279.60 3,529.50 1,100.00 24,000.00 8,333.33 96,000.00 233,004.04

Customer: LUCAS & CO. Address: Golden City Cavite Terms: 2/10, n/30 Date Explanation 1/8/2008 Inv. 205 F Debit Credit 8,250.00 Balances (8,250.00)

Customer: JOEY & SONS Address: Green Meadows, Binan Terms: 2/10, n/30 FOB Destination Date Explanation 1/15/2008 Inv. 206 1/25/2008 OR No. 1/26/2008 Credit Memo F Debit 5,000.00 500.00 Credit 10,560.00 Balances (10,560.00) (5,560.00) (5,060.00)

Customer: MS. MIRA TAM Address: MCU Terms: Date Explanation 1/19/2008 Inv. 55 F Debit Credit 2,200.00 Balances (2,200.00)

Customer: MS. HELEN MENDEZ Address: MCU Terms: Date Explanation 1/20/2008 Inv. 56 F Debit Credit 13,200.00 Balances (13,200.00)

Customer: PAG-ASA BROADCASTING Address: Terms: Date Explanation 1/22/2008 Inv. 207 1/28/2008 OR 132 F Debit 17,248.00 Credit 17,600.00 Balances (17,600.00) (352.00)

Customer: LYCEUM APPLIANCE CENTER Address: Terms: 2/10, n/30 FOB Dest. Date Explanation 1/25/2013 Inv. 208 F Debit Credit 9,900.00 Balances (9,900.00)

Name ALOHA MARKETING Address: A 105A Filmore St., Makati, MM Date Explanation 1/9/2008 Inv. No. 10235 2/15, n/30 F Debit 8,800.00 Credit 4,400.00 Balances 4,400.00

Name ABENSON, INC. Address: 680 Buendia Avenue, Makati Date Explanation 1/6/2008 n/30 FOB Des. F Debit Credit 25,300.00 Balances (25,300.00)

Name ESCOLTA APPLIANCE CENTER Address: La Perla Bldg. Escolta, Manila Date Explanation 1/22/2008 2% e.o.m. n/30 F Debit Credit 4,840.00 Balances (4,840.00)

PARTICULARS Cash on Hand Cash in Bank Petty Cash Fund Notes Receivable Accounts Receivable Allowance of Bad Debts Interest Receivable Merchandise Inventory Supplies Inventory Prepaid Insurance Excess Input Tax Land Building Accumulated Depreciation - Building Delivery Equipment Accumulated Depreciation - Delivery Equipment Furniture & Equipment Accumulated Depreciation - Furniture & Equipment Vouchers Payable Utilities Payable Interest Payable SS, MCR, EC and HDMF Contributions Payable Withholding Taxes Payable Taxes Payable Loans Payable VAT Payable Input Tax Output Tax Notes Payable Michelle Marquez, Capital Michelle Marquez, Personal Marcy Banzon, Capital Marcy Banzon, Personal Sales Sales Returns and Allowances Sales Discount Purchases Purchase Returns and Allowances Purchase Discounts Freight In Selling Expenses Advertising Delivery Depreciation - Building Depreciation - Furniture & Equipment Depreciation - Delivery Equipment Gas & Oil Repairs and Maintenance Supplies SS, Mediacare, EC and HDMF Salaries Utilities

CODE 110 111 112 113 114 114.1 115 116 117 118 119 121 122 122.1 123 123.1 124 124.1 211 212 213 214 215 216 217 218 219 220 230 311 312 313 314 411 412 413 511 512 513 514 611 611.1 611.2 611.3 611.4 611.5 611.6 611.7 611.8 611.9 611.10 611.11

Miscellaneous General Expenses Bad Debts Depreciation - Building Depreciation - Furniture & Equipment Insurance Repairs & Maintenance Salaries SS, Mediacare, EC and HDMF Supplies Taxes and Licenses Utilities Miscellaneous Interest Income Bank Service Charge Interest Expense Revenue & Expense Summary

611.12 711 711.1 711.2 711.3 711.4 711.5 711.6 711.7 711.8 711.9 711.10 711.11 811 911 912 1000