Elles Studio Rental

APPLE BERRY INCORPORATED
2035B BUILDING C, STA. ELENA MARIKINA CITY, PHILIPPINES, 1800

VAT Reg. TIN 180-091-750-682
Telephone No. (044) 794-0563 | Email Address: appleberrycandp@gmail.com
TRANSACTIONS
Sept.1 Belle, Elle, Rhelyn, Rizza, Daryll, Iris decided to put up a bread & pastries business
Table of Investments
Name of Investors No. of Shares Par Value Capitalization
Belle 10000 5 500000
Elle 10000 5 500000
Rhelyn 10000 5 500000
Rizza 10000 5 500000
Daryll 10000 5 500000
Iris 10000 5 500000
Total ₱ 3,000,000.00
They filed the article and by laws and they decided to name it as a Apple Berry.
2 Paid for registration of the business, P5,500 with check no. 080050.
2 Purchased equipment P96,345 account from Sassy Home Depot with invoice no. 00014 and Furnitu
3 Purchased cleaning materials worth P1,988 from Sassy Home Depot with invoice no. 0152 issued ch
******* 4 Purchase of office supplies from Stamp-ed School and Office Supplies P2,048 with invoice no. 00769
5 Purchased Raw Materials from Whisky Pack amounting to P107,739.50 with invoice no. 00345 and f
7 Recorded Cash Sales, P57,675 with invoice no. 095, to JB Food Park.
12 Issued check no. 080055 for payment to Sassy Companywith check no. 080056 on Sept. 2 transacti
14 Water & Electricity bill arrived amounting to P4,876.13 & P1,938.45 rescpectively.
15 Paid salaries worth P71,710 by issuing check no. 08056.
17 Sales on account from Reid Company-Macky's Restaurant, P86900 with invoice no. 096.
19 Received downpayment of 50% from Claro Events & Catering P30,775 with invoice no. 097 and offic
29 Received payment for sales on account from Claro Events & Catering on Sep. 19 transaction with O
31 Paid rent for the month of September, 8000 issued check no. 080057 to Joseph Santos.
31 Issued check no. 080058 for SSS, PhilHealth, and Pag-Ibig P9,720.
Adjusting Transactions:
1 Paid utilities expense, P6,814.58.
2 Accrued salaries, P51,103.25
3 Unpaid withholding tax from employees amounting P21,750.75.
ATED
ES, 1800
ndp@gmail.com
IONS
no. 00014 and Furnitures P26,288 on account from Cal-Q Furnitures & Fixtures with invoice no. 00523.
ice no. 0152 issued check no. 080051.
with invoice no. 00769.
voice no. 00345 and from Rise & Shine P62,500 with invoice no. 00816 and issued check no. 080053 and 0880054.
6 on Sept. 2 transaction.
voice no. 097 and official receipt of 0025.
19 transaction with OR no. 00206.

53 and 0880054.
STAMP-ED SCHOOL AND OFFICE SUPPLIES
GAMMANIEL NELSON CABELLO - SOLE PROP.
23 RAINBOW ST, CONCEPCION DOS, MARIKINA CITY, PHILIPPINES, 1802
VAT Reg. TIN 190-671-650-762
Telephone No. 8702-5336 | Email Address: stamp-edsaos@gmail.com
INVOICE NO.
SALES INVOICE
BILL TO
Sold To: Great Images Studio Rental and Photography Business Style: Date:
TIN: 180-091-750-682 City, ZIP: 1800 Terms:
Address: 67 Ram Bldg., Sta. Elena, Marikina City Phone: 8794-0563 OSCA/PWD ID No.:
SC/PWD Sig.
QTY UNIT ARTICLES UNIT PRICE
1 BOX Ballpen 70.0

50 PACK Photo Paper 45.0
3 BOX Paper clip 20.0
10 BOX Filing folder 50.0
2 PC/S Stapler 70.0
5 BOX Staple wire 15.0
1 PC/S Calculator 500.
1 BOX Pencil 48.0
50 PC/S Folder 3.0
1 BOX Marker 120.
5 PC/S Glue 15.0
10 PC/S Compact Disk 3.5
5 PC/S Photo Book A4 95.0
5 PC/S Photo Book A5 60.0
TOTAL SALES (VAT Inclusive)

Less: VAT
VATable Sales Amount: NET OF VAT
4,283.93
VAT-Exempt Sales Less: SC/PWD Discount
Zero Rated Sales AMOUNT DUE:
VAT Amount 514.07 add: VAT
TOTAL AMOUNT DU
DANIELLE
300 Bklts. (50x2) 25001-40000
BIR Authority to Print No. OCN1AU0001715632
Date Issued: 09/01/2019 Valid Until: 09/01/2024
JCE PRINTING PRESS- Jesus C. Enrique-Prop
1 Chilas Apt. Ilog Pugad, San Juan, Taytay, Rizal,
Non VAT Reg TIN 169-344-879-566
OL AND OFFICE SUPPLIES
ELSON CABELLO - SOLE PROP.
PCION DOS, MARIKINA CITY, PHILIPPINES, 1802
Reg. TIN 190-671-650-762
6 | Email Address: stamp-edsaos@gmail.com
INVOICE NO. 5
01/04/2019
n/30
OSCA/PWD ID No.:
UNIT PRICE AMOUNT
70.00 70.00
45.00 2,250.00
20.00 60.00
50.00 500.00
70.00 140.00
15.00 75.00
500.00 500.00
48.00 48.00
3.00 150.00
120.00 120.00
15.00 75.00
3.50 35.00
95.00 475.00
60.00 300.00
TOTAL SALES (VAT Inclusive) 4,798.00

Less: VAT 514.07
Amount: NET OF VAT 4,283.93
Less: SC/PWD Discount
AMOUNT DUE: 4,283.93
add: VAT 514.07
TOTAL AMOUNT DUE ₱ 4,798.00
DANIELLE BETITA
STAMP-ED SCHOOL AND
In settlement of the following GAMMANIEL NELS
Invoice No. Amount 23 RAINBOW ST, CONCEPCION DOS, MAR
5 VAT Reg. TIN 190-671
Telephone No. 8702-5336 | Email Addre
Total Sales (VAT Inclusive) ₱ 4,798.00
Less: VAT 514.07
Total 4,283.93 OFFICIAL RECEIPT
Total Due 4,283.93 Received from Great Images Studio Rental and Phtoto
Less: Withholding Tax with address at 67 Ram Bldg., Sta. Elena, Marikina Cit
Amount Due ₱ 4,283.93 in the sum of pesos Four hundred, Fifty - nine thousand
in partial / full payment for Office Supplies
Total Amount Due ₱ 4,798.00 Sr. Citizen TIN

Form of Payment OSCA PWD No.
Cash Check
300 Bklts. (50x2) 25001-40000

Date Issued: 09/01/2019 Valid Until:
09/01/2024
JCE PRINTING PRESS- Jesus C. Enrique-
Prop
1 Chilas Apt. Ilog Pugad, San Juan,
Taytay, Rizal, THIS SALES INVOICE SHALL BE VALID FOR FIVE YEARS FROM THE D
Non VAT Reg TIN 169-344-879-566
P-ED SCHOOL AND OFFICE SUPPLIES
GAMMANIEL NELSON CABELLO - SOLE PROP.
NBOW ST, CONCEPCION DOS, MARIKINA CITY, PHILIPPINES, 1802
VAT Reg. TIN 190-671-650-762
e No. 8702-5336 | Email Address: stamp-edsaos@gmail.com
No. 5
Date: 4-Sep-19
es Studio Rental and Phtotography with TIN 180-091-750-682

dg., Sta. Elena, Marikina City
undred, Fifty - nine thousand, Nine hundred pesos only
₱ 4,798.00
Office Supplies
Signature:
DANIELLE BETITA
Cashier/ Authorized Representative
Printer's Accreditation No. 046MP-2016-00000042

Date Issued: 02-04-16
D FOR FIVE YEARS FROM THE DATE OF ATP

HIGH - D TECHNOLOGY
ELMO REY NAVARETTE - SOLE PROP.
ALJ BLDG, AURORA BLVD. QUEZON CITY, PHILIPPINES, 1802
VAT Reg. TIN 154-189-923-762
Telephone No. 8609-6533 | Email Address: high-dtech@gmail.com
INVOICE NO.
SALES INVOICE
BILL TO
Sold To: Great Images Studio Rental and Photography Business Style: Date:
TIN: 180-091-750-682 City, ZIP: 1800 Terms:
Address: 67 Ram Bldg., Sta. Elena, Marikina City Phone: 8794-0563 OSCA/PWD ID No.:
SC/PWD Sig.
2 SET 12,381.0
1 UNIT Sony Alpha A 7111 Mirrorless Camera 102,990.0
1 UNIT Canon EOS M50 Mirrorless Camera 32,200.0
1 UNIT Canon EOS 6D Mark II 64,500.0
2 UNIT Canon EF 24-70mm f/2.8 L II 117,724.0

Less: VAT
410,625.00
TOTAL AMOUNT DU
CHARMAINE
300 Bklts. (50x2) 25001-40000
Non VAT Reg TIN 169-344-879-566
D TECHNOLOGY
NAVARETTE - SOLE PROP.
A BLVD. QUEZON CITY, PHILIPPINES, 1802
Reg. TIN 154-189-923-762
33 | Email Address: high-dtech@gmail.com
INVOICE NO. 1
01/04/2019
n/30
OSCA/PWD ID No.:
UNIT PRICE AMOUNT
12,381.00 24,762.00
102,990.00 102,990.00
32,200.00 32,200.00
64,500.00 64,500.00
117,724.00 235,448.00

Less: VAT 49275.00
add: VAT 49,275.00
CHARMAINE MANABAT
HIGH - D TECH
In settlement of the following ELMO REY NA
Invoice No. Amount ALJ BLDG., AURORA BLVD., QUEZON
Telephone No. 8609-6533 | Email Addr
Less: VAT 49,275.00
Total Due 410,625.00 Received from Great Images Studio Rental and Photog
Amount Due ₱ 410,625.00 in the sum of pesos Four hundred, Fifty - nine thousand
in partial / full payment for Camera and Lighting Equipm

Cash Check
300 Bklts. (50x2) 25001-40000

09/01/2024
Prop
Non VAT Reg TIN 169-344-879-566
HIGH - D TECHNOLOGY
ELMO REY NAVARETTE- SOLE PROP.
LJ BLDG., AURORA BLVD., QUEZON CITY, PHILIPPINES, 1802
VAT Reg. TIN 154-189-923-762
ne No. 8609-6533 | Email Address: high-dtech@gmail.com
No. 1
Date: 4-Sep-19
es Studio Rental and Photography with TIN 180-091-750-682

undred, Fifty - nine thousand, Nine hundred pesos only
₱ 459,900.00
Camera and Lighting Equipments
Signature:
CHARMAINE MANABAT


GREAT IMAGES STUDIO RENTAL AN
In settlement of the following MA. ERICKA MELLAIN
Invoice No. Amount 67 RAM BLDG, BAYAN-BAYANAN AVE. MA
Telephone No. 8794-0563 | Email Address
Less: VAT 267.86
Total Due 2,232.14 Received from Cielo Marie Olavario
Amount Due ₱ 2,232.14 in the sum of pesos Two thousand, Five hundred pesos
in partial / full payment for Studio rental 2 - hrs. use
Total Amount Due ₱ - Sr. Citizen TIN

Cash Check
300 Bklts. (50x2) 25001-40000

09/01/2024
Prop
Non VAT Reg TIN 169-344-879-566

MA. ERICKA MELLAIN
In settlement of the following
Less: VAT 267.86
Total Due 2,232.14 Received from Mark Ibanez
Amount Due ₱ 2,232.14 in the sum of pesos Two thousand, Five hundred pesos

Cash Check
300 Bklts. (50x2) 25001-40000

09/01/2024
Prop
1 Chilas Apt. Ilog Pugad, San Juan, THIS SALES INVOICE SHALL BE VALID FOR FIVE YEARS FROM THE D
Taytay, Rizal,
Non VAT Reg TIN 169-344-879-566

MA. ERICKA MELLAIN
In settlement of the following
Less: VAT 482.14
Total Due 4,017.86 Received from Stephany Pearl Arguelles
Amount Due ₱ 4,017.86 in the sum of pesos Four thousand, Five hundred peso

Cash Check
300 Bklts. (50x2) 25001-40000

09/01/2024
Prop
1 Chilas Apt. Ilog Pugad, San Juan, THIS SALES INVOICE SHALL BE VALID FOR FIVE YEARS FROM THE D
Taytay, Rizal,
Non VAT Reg TIN 169-344-879-566
TUDIO RENTAL AND PHOTOGRAPHY SERVICES
MA. ERICKA MELLAINE BERNARDINO- SOLE PROP.
G, BAYAN-BAYANAN AVE. MARIKINA CITY, PHILIPPINES, 1802
VAT Reg. TIN 180-091-750-682
No. 8794-0563 | Email Address: greatimagesstudio@gmail.com
No. 1
Date: 4-Sep-19
Olavario with TIN 180-091-750-682

ousand, Five hundred pesos only
₱ 2,500.00
Studio rental 2 - hrs. use
Signature:
KIM RODRIGUEZ MAILO




VAT Reg. TIN 180-091-750-682
No. 2
Date: 4-Sep-19
z with TIN 180-091-750-682

ousand, Five hundred pesos only
₱ 2,500.00
Signature:
KIM RODRIGUEZ MAILO



VAT Reg. TIN 180-091-750-682
No. 2
Date: 4-Jan-19
Pearl Arguelles with TIN 180-091-750-682

housand, Five hundred pesos only
₱ 4,500.00
Signature:
KIM RODRIGUEZ MAILO

GREAT IMAGES STUDIO RENTAL AND PHOTOGRAPHY SERV
67 RAM BLDG, BAYAN-BAYANAN AVE. MARIKINA CITY, PHILIPPINES, 1802
VAT Reg. TIN 180-091-750-682
Telephone No. 8794-0563 | Email Address: greatimagesstudio@gmail.com
INVOICE NO.
SALES INVOICE
BILL TO
Sold To: Business Style: Date:
TIN: City, ZIP: Terms:
Address: Phone: OSCA/PWD ID No.:
SC/PWD Sig.
2 SET 12,381.0
1 UNIT Sony Alpha A 7111 Mirrorless Camera 102,990.0
1 UNIT Canon EOS M50 Mirrorless Camera 32,200.0
1 UNIT Canon EOS 6D Mark II 64,500.0
2 UNIT Canon EF 24-70mm f/2.8 L II 117,724.0

Less: VAT
410,625.00
TOTAL AMOUNT DU
KIM RODRIG
300 Bklts. (50x2) 25001-40000
Non VAT Reg TIN 169-344-879-566
NTAL AND PHOTOGRAPHY SERVICES
MELLAINE BERNARDINO- SOLE PROP.
YANAN AVE. MARIKINA CITY, PHILIPPINES, 1802
Reg. TIN 180-091-750-682
Email Address: greatimagesstudio@gmail.com
INVOICE NO. 1
01/04/2019
n/30
OSCA/PWD ID No.:
UNIT PRICE AMOUNT
12,381.00 24,762.00
102,990.00 102,990.00
32,200.00 32,200.00
64,500.00 64,500.00
117,724.00 235,448.00

Less: VAT 49275.00
add: VAT 49,275.00
KIM RODRIGUEZ MAILO

ELLE'S STUDIO RENTAL AND PHOTOGRAPHY
2035B BUILDING C, STA. ELENA MARIKINA CITY, PHILIPPINES, 1800_x000D_
VAT Reg. TIN 180-091-750-682
Telephone No. 8794-0563 | Email Address: ellestudio@gmail.com
Emp. Days Mo/Daily
No. Family Name Given Name MI Work Rate

1 Fortuno Happy S. 11 3,000
2 Gondura Sylvia L. 11 3,000
3 Roberto Isla P. 10 3,500
SSS/Med. Pagibig Cont. Taxes

Total Overtime Gross Earnings
Cont. Withhold
1,571 720 360
1,571 720 360
1,667 720 360
4,810 2160 1080
PAYROLL DISTRIBUTION REPORT : OCTOBER 1-15, 2019
Total Regular Regular Days Sundays/Holiday

OT Overtime OT Overtime
Wage Hours Amount Hours Pay
1,571
1,571
1,667
Cash and Total Month's Regular Month's Gross

Other NET PAY
Deductions Earnings Earnings
Advances 1,080.00 491 9,429 8,349
1,080.00 491 9,429 8,349
1,080.00 587 9,429 7,491
3240 71,710 24,189
ELLE'S STUDIO RENTAL AND PHOTOGRAPHY
VAT Reg. TIN 180-091-750-682
Telephone No. 8794-0563 | Email Address: ellestudio@gmail.com
Emp. Days Mo/Daily

1 Fortuno Happy S. 11 3,000
2 Gondura Sylvia L. 11 3,000
3 Roberto Isla P. 10 3,500
SSS/Med. Pagibig Cont. Taxes

Total Overtime Gross Earnings
Cont. Withhold
1,571 720 360
1,571 720 360
1,667 720 360
4,810 2160 1080
PAYROLL DISTRIBUTION REPORT : OCTOBER 16-31, 2019

OT Overtime OT Overtime
Wage Hours Amount Hours Pay
1,571
1,571
1,667
Cash and Total Month's Regular Month's Gross

Other NET PAY
Deductions Earnings Earnings
Advances 1,080.00 491 9,429 8,349
1,080.00 491 9,429 8,349
1,080.00 587 9,429 7,491
3240 71,710 24,189
VAT Reg. TIN 180-091-750-682
Telephone No. (044) 794-0563 | Email Address: appleberrycandp@gmail.com
Emp. Days Mo/Daily

1 Ablay Russell V. 10 18,000
2 Bernardino Elle L. 9 18,000
3 Duga Belle P. 10 18,000
4 Ituralde Kristine Iris D. 10 18,000
5 Iyo Rhelyn J. 9 18,000
6 Jacinto Rizza B. 9 18,000
7 Maglalang Jeniffer D.C 9 18,000
8 Ortonero Daryll G. 10 18,000
9 Taloban Lara Q. 9 18,000
Taxes
Total Overtime Gross Earnings SSS/Med. Pagibig Cont. Withhold
Cont.
8,571 2,416.75
7,714 2,416.75
8,571 2,416.75
8,571 2,416.75
7,714 2,416.75
7,714 2,416.75
7,714 2,416.75
8,571 2,416.75
9,429 2,416.75
74,572 0 0 21,750.75
PAYROLL DISTRIBUTION REPORT : SEPTEMBER 16-30, 2019

Wage OT Overtime OT Overtime
8,571 Hours Amount Hours Pay
7,714
8,571
8,571
7,714
7,714
7,714
8,571
7,714
Cash and
Other Total Month's Regular Month's Gross
NET PAY
Advances Deductions Earnings Earnings
2,416.75 6,154.68 9,429 6,155

2,416.75 5,298 9,429 5,298
2,416.75 6,155 9,429 6,155
2,416.75 6,155 9,429 6,155
2,416.75 5,298 9,429 5,298
2,416.75 5,298 9,429 5,298
2,416.75 5,298 9,429 5,298
2,416.75 6,155 9,429 6,155
2,416.75 7,012 9,429 7,012
21,750.75 51,103.25 51,103.25
Apple Berry Chart of Accounts
Ref. No. Accounts Title

100 ASSETS
101 Cash
102 Accounts Receivable
103 Office Supplies
104 Cleaning Supplies
105 Inventory
106 Equipment
107 Furnitures and Fixtures
200 LIABILITIES
201 Accounts Payable
202 Utilities Payable
203 Salaries Payable
204 Withholding Tax Payable
300 EQUITY
301 Capital Stock
302 Capital Stock - Iris
303 Capital Stock - Elle
304 Capital Stock - Belle
305 Capital Stock - Rhelyn
306 Capital Stock - Rizza
307 Capital Stock - Daryll
400 NET INCOME/LOSS

401 Sales
501 Purchases
600 EXPENSES
601 Salary Expense
602 Utilities Expense
603 Rent Expense
604 Licenses and Permits Expense
605 SSS Contribution
606 Pag-ibig Contribution
APPLE
2035B EAST TOWER PSE CENTER EXCHANGE ROADBERRY
ORTIGAS INC
CEN
VAT Reg. TIN 180-0
Telephone No. (044) 794-0563 | Email Addr
General Jou
Date Particulars Pr.

Sept. 2 Equipment 106
Furniture and Fixtures 107
Accounts Payable 201
Sept. 14 Utilities Expense 602

Utilities Payable 202
Sept. 17 Accounts Receivable 102

Sales 401
APPLE
GE ROADBERRY
ORTIGAS INCORPORATED
CENTER SAN ANTONIO MAKATI CITY, PHILIPPINES, 1210_x000D_
VAT Reg. TIN 180-091-750-682
. (044) 794-0563 | Email Address: appleberrycandp@gmail.com
General Journal
Debit Credit
96345
26288
122633
6814.58
6814.15
86900
86900
2035B EAST TOWER PSE CENTER EXCHANGE ROAD ORTIGAS CENTER SAN ANTONIO
MAKATI CITY, PHILIPPINES, 1210_x000D_
Telephone No.VAT Reg.
(044) TIN 180-091-750-682
794-0563 | Email Address: appleberrycandp@gmail.com
General Ledger Sheet
CASH - 101
Date Item Pr. Debit Credit
1-Sep-19 General Journal 101 ₱300,000.00
₱2,048.00
₱170,239.50
₱57,675.00
₱96,345.00
₱71,710.00
₱30,775.00
₱30,775.00
₱8,000.00
₱9,720.00
ACCOUNTS RECEIVABLE - 102

Date Item Pr. Debit Credit
102 ₱86,900.00
102 ₱30,775.00
₱30,775.00
Office Supplies - 103

Date Item P.r Debit Credit
103 ₱2,048.00
Cleaning Supplies - 104

104 ₱1,988.00
Equipment - 106
106 ₱96,345.00
Furnitures and Fixtures - 107

107 ₱26,248.00
Accounts Payable - 201

201 ₱122,633.00
201 ₱96,345.00
Utilities Payable - 202

202 ₱6,814.58
Capital Stock, Iris - 302

302 ₱50,000.00
Capital Stock, Elle - 303

303 ₱50,000.00
Capital Stock, Belle - 304

304 ₱50,000.00
Capital Stock, Rhelyn - 305

305 ₱50,000.00
Caoutal Stock, Rizza - 306

306 ₱50,000.00
Capital Stock, Daryll - 307

307 ₱50,000.00
Sales - 401
401 ₱57,675.00
₱86,900.00
Purchases - 501
501 ₱170,239.50
Salary Expense - 601

601 ₱71,710.00
Utilities Expense - 602

602 ₱6,814.58
Rent Expense - 603

603 ₱8,000.00
Taxes and Licenses - 604

Date Item 604 Debit Credit
₱5,500.00
ENTER SAN ANTONIO
ycandp@gmail.com
Balance
₱300,000.00
₱294,500.00
₱292,512.00
₱290,464.00
₱120,224.50
₱177,899.50
₱81,554.50
₱9,844.50
₱40,619.50
₱71,394.50
₱63,394.50
₱53,674.50
Balance
₱86,900.00
₱117,675.00
₱86,900.00
Balance
₱2,048.00
₱2,048.00
Balance
₱1,988.00
₱1,988.00
Balance
₱96,345.00
₱96,345.00
Balance
₱26,248.00
₱26,248.00
Balance
₱122,633.00
₱26,288.00
₱26,288.00
Balance
₱6,814.58
₱6,814.58
Balance
₱50,000.00
₱50,000.00
Balance
₱50,000.00
Balance
₱50,000.00
Balance
₱50,000.00
Balance
₱50,000.00
Balance
₱50,000.00
Balance
₱57,675.00
₱144,575.00
Balance
₱170,239.50
₱170,239.50
Balance
₱71,710.00
Balance
₱6,814.58
Balance
₱8,000.00
Balance
₱5,500.00
Apple Berry Incorporated
Unadjusted Trial Balance
For the Month- Ended September 31, 2019
Ref. No Account Titles Debit

101 Cash 53,674.50
102 Accounts Receivable 86900.00
103 Office Supplies 2048.00
104 Cleaning Supplies 1988.00
106 Equipment 96345.00
109 Furnitures and Fixtures 26288.00
201 Accounts Payable
202 Utilities Payable
301 Capital Stock
401 Sales
501 Purchases 170239.50
601 Salary Expense 71710.00
602 Utilities Expense 6814.58
603 Rent Expense 8000.00
604 Licenses and Permits Expense 5500.00
605 SSS Contribution 6480.00
606 Pag-ibig Contribution 3240.00
Total ₱ 539,227.58
ed
nce
mber 31, 2019
Credit
26288.00
6814.58
300000.00
206125.00
₱ 539,227.58
Balance Sheet
Ref.No.
100 ASSETS
101 Cash 46,859.92
102 Accounts Receivable 86,900
103 Office Supplies 2,048
104 Cleaning Supplies 1988
106 Equipment 96,345
107 Furnitures and Fixtures 26,288
Total Assets 260,428.92
LIABILITIES AND EQUITY

201 Accounts Payable 26,288
203 Salaries Payable 29,352.50
204 Withholding Tax Payable 21,750.75
Total Liabilities 77,391
EQUITY
301 Capital Stock 300,000
400 Net Loss 116,962.33
Total Equity 183,038
Income Statement
REVENUE
Sales ₱ 206,125.00
Less: Purchases ₱ 170,239.50
Gross Profit ₱ 35,885.50
EXPENSES
Salary Expense ₱ 122,813.25
Utilities Expense ₱ 6,814.58
Rent Expense ₱ 8,000.00
Licenses and Permits Expense ₱ 5,500.00
SSS Contribution ₱ 6,480.00
Pag-ibig Contribution ₱ 3,240.00
Total Expenses ₱ 152,847.83
NET LOSS ₱ 116,962.33

Apple
For the Month-
Unadjusted Trial Balance

Ref. No. Account Titles Debit Credit
101 Cash ₱ 53,674.50
102 Accounts Receivable ₱ 86,900.00
103 Office Supplies ₱ 2,048.00
104 Cleaning Supplies ₱ 1,988.00
106 Equipment ₱ 96,345.00
107 Furnitures and Fixtures ₱ 26,288.00
201 Accounts Payable ₱ - ₱ 26,288.00
202 Utilities Payable ₱ - ₱ 6,814.58
301 Capital Stock ₱ - ₱ 300,000.00
401 Sales ₱ - ₱ 206,125.00
501 Purchases ₱ 170,239.50 ₱ -
601 Salary Expense ₱ 71,710.00 ₱ -
602 Utilities Expense ₱ 6,814.58 ₱ -
603 Rent Expense ₱ 8,000.00 ₱ -
604 Licenses and Permits Expense ₱ 5,500.00 ₱ -
605 SSS Contribution ₱ 6,480.00 ₱ -
606 Pag-ibig Contribution ₱ 3,240.00 ₱ -
Total ₱ 539,227.58 ₱ 539,227.58
203 Salaries Payable
204 Withholding Tax Payable
Total
Net Loss
TOTAL
Worksheet
Adjustments Adjusted Trial Balance Income Statement

Debit Credit Debit Credit Debit
₱ 6,814.58 ₱ 46,859.92
₱ 86,900.00
₱ 2,048.00
₱ 1,988.00
₱ 96,345.00
₱ 26,288.00
₱ 26,288.00
₱ 6,814.58 ₱ -
₱ 300,000.00
₱ 206,125.00
₱ 170,239.50 ₱ 170,239.50
₱ 51,103.25 ₱ 122,813.25 ₱ 122,813.25
₱ 6,814.58 ₱ 6,814.58
₱ 8,000.00 ₱ 8,000.00
₱ 5,500.00 ₱ 5,500.00
₱ 6,480.00 ₱ 6,480.00
₱ 3,240.00 ₱ 3,240.00
₱ 29,352.50 ₱ 29,352.50
₱ 21,750.75 ₱ 21,750.75
₱ 57,917.83 ₱ 57,917.83 ₱ 583,516.25 ₱ 583,516.25 ₱ 323,087.33
₱ 323,087.33
Income Statement Balance Sheet
Credit Debit Credit
₱ 46,859.92
₱ 86,900.00
₱ 2,048.00
₱ 1,988.00
₱ 96,345.00
₱ 26,288.00
₱ 26,288.00
₱ 300,000.00
₱ 206,125.00
₱ 29,352.50
₱ 21,750.75
₱ 206,125.00 ₱ 260,428.92 ₱ 377,391.25
₱ 116,962.33 ₱ 116,962.33
₱ 323,087.33 ₱ 377,391.25 ₱ 377,391.25
Statements of Shareholder's Equity
For the Month-Ended September 31, 2019
Capital Stock Beg. 300,000.00

Less: Net Loss 116,962.33
Subtotal 183,037.67
Less: Drawings 0
Capital Stock End. 183,037.67

Elles Studio Rental

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APPLE BERRY INCORPORATED

2035B BUILDING C, STA. ELENA MARIKINA CITY, PHILIPPINES, 1800

ice no. 0152 issued check no. 080051.

with invoice no. 00769.

19 transaction with OR no. 00206.

QTY UNIT ARTICLES UNIT PRICE

1 BOX Ballpen 70.0

3 BOX Paper clip 20.0

10 BOX Filing folder 50.0

2 PC/S Stapler 70.0

5 BOX Staple wire 15.0

1 PC/S Calculator 500.

1 BOX Pencil 48.0

50 PC/S Folder 3.0

1 BOX Marker 120.

5 PC/S Glue 15.0

10 PC/S Compact Disk 3.5

5 PC/S Photo Book A4 95.0

5 PC/S Photo Book A5 60.0

TOTAL SALES (VAT Inclusive)

UNIT PRICE AMOUNT

TOTAL SALES (VAT Inclusive) 4,798.00

in partial / full payment for Office Supplies

Total Amount Due ₱ 4,798.00 Sr. Citizen TIN

300 Bklts. (50x2) 25001-40000

es Studio Rental and Phtotography with TIN 180-091-750-682

Printer's Accreditation No. 046MP-2016-00000042

D FOR FIVE YEARS FROM THE DATE OF ATP

QTY UNIT ARTICLES UNIT PRICE

1 UNIT Canon EOS M50 Mirrorless Camera 32,200.0

1 UNIT Canon EOS 6D Mark II 64,500.0

2 UNIT Canon EF 24-70mm f/2.8 L II 117,724.0

TOTAL SALES (VAT Inclusive)

UNIT PRICE AMOUNT

TOTAL SALES (VAT Inclusive) 459,900.00

in partial / full payment for Camera and Lighting Equipm

Total Amount Due ₱ 459,900.00 Sr. Citizen TIN

300 Bklts. (50x2) 25001-40000

es Studio Rental and Photography with TIN 180-091-750-682

Printer's Accreditation No. 046MP-2016-00000042

D FOR FIVE YEARS FROM THE DATE OF ATP

in partial / full payment for Studio rental 2 - hrs. use

Total Amount Due ₱ - Sr. Citizen TIN

300 Bklts. (50x2) 25001-40000

GREAT IMAGES STUDIO RENTAL AN

Total Amount Due ₱ 2,500.00 Sr. Citizen TIN

300 Bklts. (50x2) 25001-40000

GREAT IMAGES STUDIO RENTAL AN

in partial / full payment for Studio rental 3 - hrs. use

Total Amount Due ₱ 4,500.00 Sr. Citizen TIN

300 Bklts. (50x2) 25001-40000

Olavario with TIN 180-091-750-682

KIM RODRIGUEZ MAILO

Printer's Accreditation No. 046MP-2016-00000042

D FOR FIVE YEARS FROM THE DATE OF ATP

TUDIO RENTAL AND PHOTOGRAPHY SERVICES

G, BAYAN-BAYANAN AVE. MARIKINA CITY, PHILIPPINES, 1802

z with TIN 180-091-750-682

KIM RODRIGUEZ MAILO

TUDIO RENTAL AND PHOTOGRAPHY SERVICES

G, BAYAN-BAYANAN AVE. MARIKINA CITY, PHILIPPINES, 1802

Pearl Arguelles with TIN 180-091-750-682

KIM RODRIGUEZ MAILO