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GENERAL JOURNAL Source # Jun-21 PARTICULARS PR# DEBIT CREDIT 1 1 110 750,000 310 Cash A Mondo, Capital Entered amount of 750,000 to Philippine National Bank, memo #1 750,000 2 140 105,000 134,250 142 110 95,700 Computer Videography Equipment Cash Accounts Payable - Mid Atlantic Computers Paid cash to Mid Atlantic Computers, subsequent payments are as follows as per invoice #1131 by Mid Atlantic Computers 212 143,550 3 2 599 1,000 110 1,000 Miscellaneous Expense Cash Paid cash to Manila Bulletin as per invoice # 1250 by Manila Bulletin 4 3 510 8,500 110 8,500 Advertising Expense Cash Paid cash to PhilCopy Corporation as per invoice #602 by Philcopy Corporation 5 4 530 73,750 110 Rent Expense Cash Paid cash to Highland Realtors, check # 104, memo #2 73,750 6 510 22,500 110 Advertising Expense Cash Paid cash to Philippine Daily Inquirer, check # 105 22,500 7 5 144 1,177,000 Vehicle A. Mondo, Capital Invested sports utility vehicle, memo #3 1,177,000 8 1,400 Miscellaneous Expense Cash Paid cash to Philippine Post Office, check # 106 599 110 1,400 9 122 65,000 32,500 110 410 97,500 Accounts Receivable - DeCilla Cash Sales Revenue Invoice #S101 for DeCilla/Boles wedding, payable in 3 equal installments Received cash from credit client DeCilla on account, receipt # 1 10 124 15,000 15,000 110 410 30,000 Accounts Receivable - Makati Art Gallery Cash Sales Revenue Invoice #S102 for videography, payable in 2 equal installments Received cash from credit client Makati Art Gallery on account, receipt #2 11 checkbook balance for future use wala irrecord sa journal 12 8 142 155,000 110 Videography Equipment Cash Accounts Payable - Tropical Video Paid cash to Tropical Video, remaining due in 60 days as per invoice # 2015 by Tropical Video 50,000 105,000 214 13 9 130 15,000 110 15,000 Videography Supplies Cash Paid cash to Dade Discount Video, check # 108 as per invoice # 1602 by Dade Discount Video 14 110 15,000 124 15,000 Cash Accounts Receivable - Makati Art Gallery Received cash from credit client Makati Art Gallery, receipt #3 15 142 27,500 110 Videography Equipment Cash Paid cash for videography equipment, memo #5 27,500 16 10 128 75,000 410 Accounts Receivable - Stein Sales Revenue Invoice # 5103 for videography, payable in 3 equal installments" 75,000 17 110 25,000 128 Cash Accounts Receivable - Stein Received cash from credit client Stein, receipt # 4 25,000 18 11 126 51,5001 Accounts Receivable - Manila Science High School Sales Revenue Invoice # 5104 for videography, payable upon delivery 410 51,500 19 135 22,500 135 22,500 Prepaid Insurance Cash Paid cash to Malayan Zurich Insurance Company, check # 110 20 12 110 32,500 122 Cash Accounts Receivable - DeCilla Received cash from credit client DeCilla, receipt # 5 32,500 21 110 22,500 410 22,500 Cash Sales Revenue Received cash from DVD duplicates for DeCilla wedding, receipt #6 0 22 15 550 137,500 1 110 Salaries and Wages Expense Cash Paid employee wages, checks # 111 112, memo #6 137,500 3 checkbook balance for future use walang ilalagay 4 23 24 16 142 22,750 8 210 22,750 Videography Equipment Accounts Payable - Islander Audio Systems Ordered videography equipment, payment due in 90 days as per invoice # 7083 by Islander Audio Systems 0 1 25 113 8,7001 3 110 8,700 Advertising Expense Cash Paid publisher in USD converted at Php 50 /USD, check # 113 4 26 17 110 32,500 122 Cash Accounts Receivable - DeCilla Received cash from credit client Decilla on account, receipt #7 32,500 27 535 2,100 110 2,100 Videography Supplies Expense Cash Duplicated DVD's for Decilla, check #114, as per invoice #222 by Coral Reef Video 28 18 110 2,232 130 Cash Videography Supplies Received cash refund due to a returned defective DVD, memo #8 2,2321 29 19 110 25,000 128 Cash Accounts Receivable - Stein Received cash from credit client Stein on account, receipt #8 25,000 30 110 35,000 410 Cash Sales Revenue Received cash from DVD duplicates for Decilla wedding, receipt #9 35,000 31 599 1,230 110 Miscellaneous Expense Cash Paid cash for DVD mailing of Decilla wedding, check #115 1,230 32 545 4,125 110 Vehicle Expense Cash Paid SUV maintenance reimbursement to A. Mondo, memo #9 4,125 33 110 10,000 410 Cash Sales Revenue Received cash from Makati Art Gallery opening, receipt #10 10,000 34 22 checkbook cash balance for future use 35 23 540 2,103 3 Utilities Expense Cash Paid PLDT, check #117 110 2,103 1 36 110 51,500 128 51,500 Cash Accounts Receivable Received cash from delivery of unedited DVD's for Manila Science HS, receipt #11 37 25 315 50,000 110 50,000 A Mondo, Drawing Cash Paid A. Mondo for cash withdrawal, check |#118, memo #11 38 26 212 68,500 110 68,500 Accounts Payable - Mid Atlantic Computers Cash Paid cash to Mid Atlantic Computers, check #119 as per invoice #1131 by Mid Atlantic Computers 39 110 25,000 128 25,000 Cash Accounts Receivable - Stein Received cash from credit client Stein on account, receipt #12 40 27 45,000 599 110 45,000 Miscellaneous Expense Cash Paid cash for royalty free music, check |#120, as per invoice #2108 by Universal Music Library 41 520 3,750 110 3,750 Maintenance Expense Cash Paid cash for cleaning sand from video camera, check #121, as per invoice #8237 by Prime Camera - Digital Camera & Video Repair 42 110 14,7501 410 14,7501 Cash Sales Revenue Received cash from video edit for Drexel Jackson, receipt #13 43 checkbook cash balance for future use walang ilalagay 44 29 550 84,5001 110 Salaries and Wages Expense Cash Paid employee wages, checks #122& #123, memo #13 84,500 45 540 7,190 Utilities Expense Cash 110 7,190 #124 46 120 180,000 410 Accounts Receivable - Correa Sales Revenue Invoice #S105 for Correa/Wilson wedding, payable in 3 equal installments 180,000 47 60,000 410 120 60,000 Cash Accounts Receivable - Correa Received cash deposit for Correa Wilson wedding, receipt #14 48 535 2,2751 110 Videography Supplies Expense Cash Duplicated DVD's for Stein, Golden Anniversary 2,275 GENERAL JOURNAL Source # Jun-21 PARTICULARS PR# DEBIT CREDIT 1 1 110 750,000 310 Cash A Mondo, Capital Entered amount of 750,000 to Philippine National Bank, memo #1 750,000 2 140 105,000 134,250 142 110 95,700 Computer Videography Equipment Cash Accounts Payable - Mid Atlantic Computers Paid cash to Mid Atlantic Computers, subsequent payments are as follows as per invoice #1131 by Mid Atlantic Computers 212 143,550 3 2 599 1,000 110 1,000 Miscellaneous Expense Cash Paid cash to Manila Bulletin as per invoice # 1250 by Manila Bulletin 4 3 510 8,500 110 8,500 Advertising Expense Cash Paid cash to PhilCopy Corporation as per invoice #602 by Philcopy Corporation 5 4 530 73,750 110 Rent Expense Cash Paid cash to Highland Realtors, check # 104, memo #2 73,750 6 510 22,500 110 Advertising Expense Cash Paid cash to Philippine Daily Inquirer, check # 105 22,500 7 5 144 1,177,000 Vehicle A. Mondo, Capital Invested sports utility vehicle, memo #3 1,177,000 8 1,400 Miscellaneous Expense Cash Paid cash to Philippine Post Office, check # 106 599 110 1,400 9 122 65,000 32,500 110 410 97,500 Accounts Receivable - DeCilla Cash Sales Revenue Invoice #S101 for DeCilla/Boles wedding, payable in 3 equal installments Received cash from credit client DeCilla on account, receipt # 1 10 124 15,000 15,000 110 410 30,000 Accounts Receivable - Makati Art Gallery Cash Sales Revenue Invoice #S102 for videography, payable in 2 equal installments Received cash from credit client Makati Art Gallery on account, receipt #2 11 checkbook balance for future use wala irrecord sa journal 12 8 142 155,000 110 Videography Equipment Cash Accounts Payable - Tropical Video Paid cash to Tropical Video, remaining due in 60 days as per invoice # 2015 by Tropical Video 50,000 105,000 214 13 9 130 15,000 110 15,000 Videography Supplies Cash Paid cash to Dade Discount Video, check # 108 as per invoice # 1602 by Dade Discount Video 14 110 15,000 124 15,000 Cash Accounts Receivable - Makati Art Gallery Received cash from credit client Makati Art Gallery, receipt #3 15 142 27,500 110 Videography Equipment Cash Paid cash for videography equipment, memo #5 27,500 16 10 128 75,000 410 Accounts Receivable - Stein Sales Revenue Invoice # 5103 for videography, payable in 3 equal installments" 75,000 17 110 25,000 128 Cash Accounts Receivable - Stein Received cash from credit client Stein, receipt # 4 25,000 18 11 126 51,5001 Accounts Receivable - Manila Science High School Sales Revenue Invoice # 5104 for videography, payable upon delivery 410 51,500 19 135 22,500 135 22,500 Prepaid Insurance Cash Paid cash to Malayan Zurich Insurance Company, check # 110 20 12 110 32,500 122 Cash Accounts Receivable - DeCilla Received cash from credit client DeCilla, receipt # 5 32,500 21 110 22,500 410 22,500 Cash Sales Revenue Received cash from DVD duplicates for DeCilla wedding, receipt #6 0 22 15 550 137,500 1 110 Salaries and Wages Expense Cash Paid employee wages, checks # 111 112, memo #6 137,500 3 checkbook balance for future use walang ilalagay 4 23 24 16 142 22,750 8 210 22,750 Videography Equipment Accounts Payable - Islander Audio Systems Ordered videography equipment, payment due in 90 days as per invoice # 7083 by Islander Audio Systems 0 1 25 113 8,7001 3 110 8,700 Advertising Expense Cash Paid publisher in USD converted at Php 50 /USD, check # 113 4 26 17 110 32,500 122 Cash Accounts Receivable - DeCilla Received cash from credit client Decilla on account, receipt #7 32,500 27 535 2,100 110 2,100 Videography Supplies Expense Cash Duplicated DVD's for Decilla, check #114, as per invoice #222 by Coral Reef Video 28 18 110 2,232 130 Cash Videography Supplies Received cash refund due to a returned defective DVD, memo #8 2,2321 29 19 110 25,000 128 Cash Accounts Receivable - Stein Received cash from credit client Stein on account, receipt #8 25,000 30 110 35,000 410 Cash Sales Revenue Received cash from DVD duplicates for Decilla wedding, receipt #9 35,000 31 599 1,230 110 Miscellaneous Expense Cash Paid cash for DVD mailing of Decilla wedding, check #115 1,230 32 545 4,125 110 Vehicle Expense Cash Paid SUV maintenance reimbursement to A. Mondo, memo #9 4,125 33 110 10,000 410 Cash Sales Revenue Received cash from Makati Art Gallery opening, receipt #10 10,000 34 22 checkbook cash balance for future use 35 23 540 2,103 3 Utilities Expense Cash Paid PLDT, check #117 110 2,103 1 36 110 51,500 128 51,500 Cash Accounts Receivable Received cash from delivery of unedited DVD's for Manila Science HS, receipt #11 37 25 315 50,000 110 50,000 A Mondo, Drawing Cash Paid A. Mondo for cash withdrawal, check |#118, memo #11 38 26 212 68,500 110 68,500 Accounts Payable - Mid Atlantic Computers Cash Paid cash to Mid Atlantic Computers, check #119 as per invoice #1131 by Mid Atlantic Computers 39 110 25,000 128 25,000 Cash Accounts Receivable - Stein Received cash from credit client Stein on account, receipt #12 40 27 45,000 599 110 45,000 Miscellaneous Expense Cash Paid cash for royalty free music, check |#120, as per invoice #2108 by Universal Music Library 41 520 3,750 110 3,750 Maintenance Expense Cash Paid cash for cleaning sand from video camera, check #121, as per invoice #8237 by Prime Camera - Digital Camera & Video Repair 42 110 14,7501 410 14,7501 Cash Sales Revenue Received cash from video edit for Drexel Jackson, receipt #13 43 checkbook cash balance for future use walang ilalagay 44 29 550 84,5001 110 Salaries and Wages Expense Cash Paid employee wages, checks #122& #123, memo #13 84,500 45 540 7,190 Utilities Expense Cash 110 7,190 #124 46 120 180,000 410 Accounts Receivable - Correa Sales Revenue Invoice #S105 for Correa/Wilson wedding, payable in 3 equal installments 180,000 47 60,000 410 120 60,000 Cash Accounts Receivable - Correa Received cash deposit for Correa Wilson wedding, receipt #14 48 535 2,2751 110 Videography Supplies Expense Cash Duplicated DVD's for Stein, Golden Anniversary 2,275