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Nick Elodeon established HBO Link Data Encoder on May 20CY. The following transa

ID: 2386992 • Letter: N

Question

Nick Elodeon established HBO Link Data Encoder on May 20CY. The following transactions occurred during the month:

May 1-Mr. Elodeon invested P250,000 into his business.
1-Rented office space and paid two months’ rent in advance, P8,000.
2-Issued a promissory notes for a P210,000 loan from the BANK Savings Bank.
4-Acquire service vehicle for P420,000.
4-Paid P14,400 for a one-year comprehensive insurance coverage on the service vehicle.
5-Acquire office equipment P60,000; paying P15,000 in cash and the balance next month.
8-Purchase supplies on credit for P18,000.
9-Paid merchandising P10,000 of the amount owed.
10-Collected P8,800 fees for service rendered.
13-Paid salaries, P6,600.
15-Received cash payment in advance from the client, P10,000.
19-Received from three clients, P12,000 per client for service rendered.
25-Withdrew P14,000 for personal expenses.
27-Paid salaries, P7,200.
30-Received telephone bill, P1,400.
30-Received P24,000 from two clients for service billed last May 19.
31-Settle the electricity bill of P3,000 for the month.

Prepare a trial balace.

Explanation / Answer

L.F.

Debit

Credit

Capital

250,000

Office Rent

8,000

Promissry Note

210,000

Vechile Purchase

420,000

Vehicle Insurance

14,400

Office Equipment

15,000

Purchase

18000

Merchandising

10,000

Fees Collected

8,800

Salary

6,600

Advance Receipt

10,000

Receipt

36000

Withdrawl

14,000

Salary Paid

7,200

Telephone Bill

1400

Electricity Bill

3,000

250,000

516,200

516,200

L.F.

Debit

Credit

Capital

250,000

Office Rent

8,000

Promissry Note

210,000

Vechile Purchase

420,000

Vehicle Insurance

14,400

Office Equipment

15,000

Purchase

18000

Merchandising

10,000

Fees Collected

8,800

Salary

6,600

Advance Receipt

10,000

Receipt

36000

Withdrawl

14,000

Salary Paid

7,200

Telephone Bill

1400

Electricity Bill

3,000

250,000

516,200

516,200

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