Computer Best Store Accounts Receivable Subsidiary Ledgers: Date Explanation Ref. Debit Credit Balance

Computer Best Store
accounts receivable subsidiary ledgers
Date Explanation Ref. Debit Credit Balance
Bernardo Law Offices Terms: 2/10, n/30

2008
Nov. 23 ChSI 4425 15,550.00 15,550.00
Dec. 2 Full Settlement CRJ1 15,550.00 -
7 ChSI 4431 SJ1 4,120.00 4,120.00
19 ChSI 4435 SJ1 5,500.00 9,620.00
26 Full Settlement CRJ1 9,620.00 -
Total 25,170.00 25,170.00 -
Elizabeth's Botique Terms: n/30
2008
Nov. 3 ChSI 4415 8,952.00 8,952.00
Dec. 12 Full settlement CRJ1 8,952.00 -
26 ChSI 4440 SJ1 3,750.00 3,750.00
Total 12,702.00 8,952.00 3,750.00
Famorca Clinic Terms: 2/10, n/30
2008
Nov. 10 ChSI 4419 16,591.00 16,591.00
Dec. 12 ChSI 4433 SJ1 1,275.00 17,866.00
15 Returns - C54 GJ1 250.00 17,616.00
15 Payment CRJ1 10,000.00 7,616.00
22 ChSI 4438 SJ1 875.00 8,491.00
28 Payment CRJ1 5,000.00 3,491.00
Total 18,741.00 15,250.00 3,491.00

Golden Gate Goods Terms: n/30
2008
Dec. 9 ChSI 4432 SJ1 40,000.00 40,000.00
40,000.00
Total 40,000.00 - 40,000.00
Interlaken Industries Inc. Terms: n/30
2008
Dec. 28 ChSI 4441 SJ1 14,000.00 14,000.00
14,000.00
Total 14,000.00 - 14,000.00
Lourdes Molina Terms: 2/10, n/30

2008
Dec. 29 ChSI 4442 SJ1 31,300.00 31,300.00
31,300.00
Total 31,300.00 - 31,300.00
Melanie Aquino Terms:

2007
Aug. 27 425.25 425.25
425.25
Total 425.25 - 425.25
Mildred Puno Terms:
2008
Nov. 30 overpayment 325.00 (325.00)
(325.00)
Total - 325.00 (325.00)
Pio Construction Co. Terms: n/30
2008
Oct. 27 ChSI 4410 12,500.00 12,500.00
Total 12,500.00 12,500.00 -
Reuben Hatchery Terms: 2/10, n/30
2008
Nov. 5 ChSI 4422 12,875.00 12,875.00
24 ChSI 4426 12,875.00 25,750.00
20 ChSI 4436 SJ1 6,775.00 6,775.00
22 CM 55 GJ 1 200.00 6,575.00
29 Full Settlement CRJ1 6,575.00 -
Total 32,525.00 32,525.00 -
Safe Security Terms: n/30
2008
Dec. 20 ChSI 4437 SJ1 3,100.00 3,100.00
Total 3,100.00 - 3,100.00
Sentosa Trading Terms: 2/10, n/30
2008
Dec. 26 ChSI 4439 SJ1 7,500.00 7,500.00
Total 7,500.00 - 7,500.00
Wilson Industries, Inc. Terms: 2/10, n/30
2008
Nov. 29 ChSI 4429 35,777.00 35,777.00
Dec. 8 Payment CRJ1 35,777.00 -
13 ChSI 4434 SJ1 10,185.00 10,185.00
23 Full settlement CRJ1 10,185.00 -
Total 45,962.00 45,962.00 -
GRAND TOTAL 243,925.25 140,684.00 103,241.25

ledgers
Computer Best Store
accounts payable subsidiary ledgers
Date Explanation Ref. Debit Credit Balance
Electronics Import Company Terms: n/30
2008
Dec. 2 RR 1167 PJ1 38,400.00 38,400.00
7 RR 1168 PJ1 8,955.00 47,355.00
7 Price adjustment GJ1 200.00 47,155.00
28 RR 1173 PJ1 13,000.00 60,155.00
Total 200.00 60,355.00 60,155.00
Greenhills Computer Accessories Terms:
2008
Nov. 8 RR 1151 ; n/30 4,045.00 4,045.00
28 RR 1162; 2/10, n/30 5,500.00 9,545.00
Dec. 1 VC#878 CDJ1 9,545.00 -
19 VC#894 CDJ1 2,650.00 (2,650.00)
Total 12,195.00 9,545.00 (2,650.00)
Macro Computer Store Terms: n/30
2008
Nov. 2 RR 1145 5,340.00 5,340.00
15 RR 1155 32,410.00 37,750.00
22 RR 1159 17,670.25 55,420.25
Dec. 1 VC#877 CDJ1 5,340.00 50,080.25
9 for Golden Gate PJ1 32,880.00 82,960.25
15 VC#891 CDJ1 32,410.00 50,550.25
22 VC#897 CDJ1 17,670.25 32,880.00
28 Interlaken Ind., Inc. PJ1 11,275.00 44,155.00
29 Lourdes Molina PJ1 25,100.00 69,255.00
Total 55,420.25 124,675.25 69,255.00

Manila Electronic Shop Terms: n/30
2008
Oct. 26 RR 1140 695.00 695.00
695.00
Total - 695.00 695.00
GRAND TOTALS 67,815.25 195,270.25 127,455.00

edgers
0
Computer Best Sto
merchandise inven
Date Explanation Ref. Qty Unit Cost Debit
Description: CD ROM
Code: 52x
2008
Nov. 30 balance 1 1,150.00 1,150.00
4 1,210.00 4,840.00
Dec. 2 Lourdes Molina (1) 1,150.00
23 Pio Construction Co. (1) 1,210.00
Total 3 5,990.00
Description: CD RW Drive - Outer

Code: ODRW 6
2008
Nov. 30 balance 6 2,500.00 15,000.00
Dec. 13 Wilson Industries, Inc. ChSI 4434 (1) 2,500.00
26 Sentosa Trading ChSI 4439 (1) 2,500.00
26 Elizabeth Botique ChSI 4440 (1) 2,500.00
28 Electronics Import Company RR1173 5 2,600.00 13,000.00
Total 8 28,000.00
Description: Keyboard USB

Code: PS2
2008
Nov. 30 balance 6 355.00 2,130.00
Dec. 12 Makati Cuisine CSI 2352 (1) 355.00
Total 5 2,130.00
Description: Modem - External

Code: D - link USB
2008
Nov. 30 balance 3 2,400.00 7,200.00
Dec. 12 Benedicto Gan CSI 2351 (1) 2,400.00
20 Safe Security ChSI 4437 (1) 2,400.00
Total 1 7,200.00
Description: Monitor
Code: INNO 14
2008
Nov. 30 balance 1 3,475.00 3,475.00
2 3,600.00 7,200.00
Dec. 7 Electronics Import Company RR 1168 2 3,700.00 7,400.00
9 Safe Security Agency CSI 2348 (1) 3,475.00
Total 4 18,075.00
Description: Monitor
Code: INNO 17
2008
Nov. 30 balance 2 4,500.00 9,000.00
Dec. 19 Bernardo Law Offices ChSI 4435 (1) 4,500.00
Total 1 9,000.00
Description: Printer
Code: S200 SPX
2008
Nov. 30 balance 4 3,900.00 15,600.00
Total 4 15,600.00
Description: Printer
Code: BIC 5100SP
2008
Nov. 30 balance 4 4,500.00 18,000.00
Dec. 13 Wilson Industries, Inc. ChSI4434 (1) 4,500.00
Total 3 18,000.00
Description: Processor
Code: P4 2.4
2008
Dec. 2 Electronics Import Company RR1167 2 7,600.00 15,200.00
Total 2 15,200.00
Description: Scanner
Code: SlimScanCX86
2008
Nov. 30 balance 6 2,460.00 14,760.00
Dec. 23 Antipolo Gardens CSI 2361 (1) 2,460.00
26 Sentosa Trading ChSI#4439 (1) 2,460.00
31 Bernardo Law Offices ChSI#4431 (1) 2,460.00
Total 3 14,760.00
Description: Scanner
Code: SlimScanCGV99
2008
Dec 2 Electronics Import Company RR1167 4 3,250.00 13,000.00
5 Violeta Sangalang CSI 2345 (1) 3,250.00
Total 3 13,000.00
Description: Speaker 180 W

Code:
2008
Nov. 30 balance 10 230.00 2,300.00
Dec. 13 Wilson Industries Inc. (2) 230.00
23 Makati Cuisine (2) 230.00
Total 6 2,300.00
Description: 128 MB Memory

Code:
2008
Total 2 3,200.00
Description: 40 GB Hard Drive

Code:
2008
Total 2 7,000.00
GRAND TOTALS 159,455.00

mputer Best Store
rchandise inventory subsidiary ledgers
Credit Balance
1,150.00
5,990.00
1,150.00 4,840.00
1,210.00 3,630.00
2,360.00 3,630.00
15,000.00
2,500.00 12,500.00
2,500.00 10,000.00
2,500.00 7,500.00
20,500.00
7,500.00 20,500.00
2,130.00
355.00 1,775.00
355.00 1,775.00
7,200.00
2,400.00 4,800.00
2,400.00 2,400.00
4,800.00 2,400.00
3,475.00
10,675.00
18,075.00
3,475.00 14,600.00
3,475.00 14,600.00
9,000.00
4,500.00 4,500.00
4,500.00 4,500.00
15,600.00
15,600.00
- 15,600.00
18,000.00
4,500.00 18,000.00
4,500.00 13,500.00
15,200.00
15,200.00
- 15,200.00
14,760.00
2,460.00 12,300.00
2,460.00 9,840.00
2,460.00 7,380.00
7,380.00 7,380.00
13,000.00
3,250.00 9,750.00
3,250.00 9,750.00
2,300.00
460.00 1,840.00
460.00 1,380.00
920.00 1,380.00
3,200.00
- 3,200.00
7,000.00
- 7,000.00
39,040.00 120,415.00
Computer Best Store
General ledger
*** the balances on November 30, 2008 are not equal. (0.25)
Date Explanation F Debit Date Explanation F
Petty Cash Fund

2008
Nov. 30 balance 5,000.00
Total 5,000.00 Total
Cash in bank
2008 2008
Nov. 30 balance 75,245.75 Dec. 31 CDJ1
Dec 31 CRJ1 168,984.81
Accounts Receivable
2008 2008
Nov. 30 balance 115,220.25 Dec. 15 Returns - CM 54 GJ1
Dec. 31 Sales SJ1 128,380.00 22 Rebate granted - CM 55 GJ1
31 CRJ1
Allowance for doubtful accounts

2008
Nov. 30 balance
Total - Total
Merchandise Inventory
2008
Nov. 30 balance 100,655.00
Dec. 31 PJ1 52,955.00
Merchandise Inventory - Accessories, beginning

2008
Prepaid taxes
Total - Total
Prepaid insurance
2008
Unused store & office supplies
Total - Total
Other prepaid expenses

2008
Furniture & fixtures

2008
Dec. 1 VC#875 CDJ1 8,500.00
Accumulated depreciation - furniture

2008
Nov. 30 balance
Total - Total
Store & office equipment

2008
Accumulated depreciation - Store & office equipment

2008
Nov. 30 balance
Total - Total
Delivery equipment
2008
Nov. 30 balance 275,000.00
Accumulated depreciation - Delivery equipment

2008
Nov. 30 balance
Total - Total
Store & office improvements

2008
Nov. 30 balance 105,000.00
Accumulated depreciation - Store & office improvements

2008
Nov. 30 balance
Total - Total
Accounts payable
2008 2008
Dec. 7 Price adjustment GJ1 200.00 Nov. 30 balance
31 CDJ1 64,965.25 Dec. 31 PJ1
SSS/Phil Health premiums payable

2008 2008
Dec. 20 VC#896 248.75 Nov. 30 balance
Dec. 29 VC#901
Total 248.75 Total
Pag-ibig premiums payable

2008
Nov. 30 balance
Dec. 29 VC#901
Total - Total
Withholding taxes payable

2008
Nov. 30 balance
Dec. 29 VC#901 CDJ1
Total - Total
Other accrued utilities expense
Total - Total
Accrued utility expense

Total - Total
Other accrued expense
Total - Total
Loans payable
2008 2008
Dec 6 VC#881 CDJ1 20,000.00 Nov. 30 balance
Michael B. Francisco, Capital

2008
Nov. 30 balance
Dec. 5 investment
Total - Total
Michael B. Francisco, Drawing

2008
Nov. 30 balance 110,000.00
Dec. 28 VC#900 10,000.00

Income Summary
Total - Total
Cost of sales summary
Total - Total
Sales
2008
Nov. 30 balance
Dec. 31 SJ1
Total - Total
Sales - accessories
2008
Nov. 30 balance
Dec. 31 SJ1
Total - Total
Sales discounts
2008
Dec 22 Rebates - CM 55 GJ1 200.00
31 Cash sales CRJ1 1,597.74
Sales returns and allowances

2008
Dec. 15 Famorca Clinic - C54 GJ1 250.00
Service Income
2008
Nov. 30 balance
Dec. 9 Rolando Querubin CRJ1
20 Francis Trading Co. CRJ1
Total - Total
Interest income
2008
Nov. 30 balance
Dec. 12 Enterprise Capital Bank CRJ1
Total - Total
Commissions income
2008
Nov. 30 balance
Dec. 27 Macro Computer Store CRJ1
Total - Total
Miscellaneous income
Total - Total
Cost of goods sold

2008
Nov. 30 balance 764,698.00
Dec. 31 PJ1 69,255.00
Purchases - accessories
2008
Dec. 31 PJ1 17,485.00
Purchase discount
2008 2008
Nov. 30 balance
Dec. 7 Electronics Import Co.
31 CDJ1
Total - Total
Purchase returns and allowances

2008 2008
Dec. 27 VC#899 CDJ1 200.00 Dec. 15 OR#296 CRJ1
20 OR#298 CRJ1
Total 200.00 Total
Freight in
2008
Operating expenses
2008
Dec 31 balance 278,928.38
Salaries & Wages

2008
Nov. 30 Balance 110,000.00
Dec. 14 VC#890 CDJ1 15,000.00
29 VC#901 CDJ1 5,000.00
Consultancy expenses
2008
Nov. 30 Balance 15,000.00
Accounting & legal expenses

2008
Store & office supplies

2008
Dec. 9 VC#885 CDJ1 1,012.75
19 VC#894 CDJ1 875.90
29 VC#902 CDJ1 454.50
Taxes & licenses

2008
Utility expense
2008
Dec. 9 VC#884 CDJ1 1,025.88
9 VC#887 CDJ1 3,045.45
16 VC892 CDJ1 225.00
Insurance
Total - Total
Gas, oil, & delivery equipment expenses

2008
Dec. 9 VC#885 CDJ1 925.75
19 VC#893 CDJ1 1,002.50
26 VC898 CDJ1 1,275.25
29 VC#902 CDJ1 879.50
Freight out
2008
Dec. 9 VC#885 875.50
Total 875.50 Total
Repairs & maintenance

2008
Dec. 9 VC#885 200.00
19 VC#893 550.00
Transporation & travel

2008
Dec. 9 VC#885 445.45
19 VC#893 245.00
29 VC#902 125.00
Representation & entertainment

2008
Dec. 9 VC#885 CDJ1 1,125.00
19 VC#893 CDJ1 875.50
26 VC#898 CDJ1 1,368.50
29 VC#902 CDJ1 1,355.00
Doubtful accounts
Total - Total
Depreciation - furniture & fixtures
Total - Total
Depreciation - store & office equipment
Total - Total
Depreciation - delivery equipment
Total - Total
Depreciation - store & office improvement
Total - Total
Miscellaneous expenses
2008
Dec. 1 VC#876 CDJ1 1,500.00
5 VC#880 CDJ1 5,450.00
7 VC#882 CDJ1 2,750.00
9 VC#885 CDJ1 435.00
14 VC#889 CDJ1 1,675.00
19 VC#893 CDJ1 125.20
26 VC#893 CDJ1 125.50
29 VC#902 CDJ1 155.00
Interest expenses
2008 2008
Dec. 1 VC#881 CDJ1 4,500.00
GRAND TOTALS 2,627,591.18

Credit
111
- 5,000.00
112
168,252.38
168,252.38 75,978.18
121
250.00
200.00
127,409.00
127,859.00 115,741.25
122
1,200.00
1,200.00 (1,200.00)
131
- 153,610.00
132
- 7,246.50
141
- -
142
- 7,200.00
143
- -
149
- 12,600.00
151
- 43,000.00
152
3,350.00
3,350.00 3,350.00
161
- 75,600.00
162
14,250.00
14,250.00 14,250.00
171
- 275,000.00
172
15,000.00
15,000.00 15,000.00
181
- 105,000.00
182
15,000.00
15,000.00 15,000.00
211
65,660.25
129,610.00
195,270.25 130,105.00
221
248.75
124.35
373.10 124.35
222
75.50
37.75
113.25 113.25
231
155.25
77.65
232.90 232.90
244
- -
250
- -
261
- -
271
150,000.00
150,000.00 130,000.00
311
350,000.00
10,000.00
360,000.00 360,000.00
312
- 120,000.00
321
- -
322
- -
411
1,255,500.00
137,110.00
1,392,610.00 1,392,610.00
421
124,502.00
19,408.75
143,910.75 143,910.75
431
- 13,247.74
432
- 3,170.00
441
15,250.00
750.00
800.00
16,800.00 16,800.00
451
4,800.00
84.80
4,884.80 4,884.80
461
6,575.50
2,575.00
9,150.50 9,150.50
481
- -
551
- 833,953.00
521
- 94,440.00
531
8,199.50
200.00
110.00
8,509.50 8,509.50
532
450.00
375.00
825.00 625.00
535
- 16,400.75
600
- 278,928.38
605
- 130,000.00
606
- 15,000.00
607
- 11,000.00
611
- 19,129.02
621
- 6,800.00
631
- 42,081.88
632
- -
641
- 17,958.75
642
- 875.50
645
- 2,100.00
646
- 5,040.65
647
- 15,269.00
650
- -
651
- -
661
- -
671
- -
681
- -
691
- 13,673.58
751
- 9,750.00
2,627,591.43 (0.25)
Customer Amount
Bernardo Law Offices P -

Elizabeth's Botique 3,750.00
Famorca Clinic 3,491.00
Melanie Aquino 425.25
Mildred Puno (325.00)
Pio Construction Co. -
Reuben Hatchery -
Wilson Industries, Inc. -
Total 7,341.25 (95,900.00)
Creditor Amount
Electronics Import Company P 60,155.00

Greenhills Computer (2,650.00)
Macro Computer Store 69,255.00
Manila Electronic Shop 695.00
Total 127,455.00 -
Computer Best Store
Schedule of merchandise inventory
Product Code Total Cost
CD ROM 52x P 3,630.00

CD RW Drice - Outer ODRW 6 20,500.00
Keyboard USB PS2 1,775.00
Modem - External D - link USB 2,400.00
Monitor INNO 14 14,600.00
Monitor INNO 17 4,500.00
Printer S200 SPX 15,600.00
Printer BIC 5100SP 13,500.00
Processor P4 2.4 15,200.00
Scanner SlimScanCX86 7,380.00
Scanner SlimScanCGV99 9,750.00
Speaker 180 W 1,380.00
128 MB Memory 3,200.00
40 GB Hard Drive 7,000.00
Total 120,415.00 -
Computer Best Store
Schedule of operating expenses
Salaries and Wages P 130,000.00

Consultancy expenses 15,000.00
Accounting & legal expenses 11,000.00
Store and office supplies 19,129.02
Taxes and licenses 6,800.00
Utility expenses 42,081.88
Insurance -
Gas, oil, and delivery equipment expenses 17,958.75
Freight out 875.50
Repairs and maintenance 2,100.00
Transportation and travel 5,040.65
Representation and entertainment 15,269.00
Doubtful accounts -
Depreciation - Furnitures and fixtures -
Depreciation - Store and office equipment -
Depreciation - Delivery equipment -
Depreciation - Store and office improvement -
Miscellaneous expenses 13,673.58
Total 278,928.38
Computer Best St
trial balance
DECEMBER 31, 2
Account Title Debit Credit
Petty Cash Fund 5,000.00 0.00

Cash in bank 75,978.18 0.00
Accounts receivable 115,741.25 0.00
Allowance for doubtful accounts 1,200.00
Merchandise inventory 153,610.00 0.00
Merchandise inventory - Accessories, beginning 7,246.50 0.00
Prepaid taxes - 0.00
Prepaid insurance 7,200.00 0.00
Unused store and office supplies - 0.00
Other prepaid expense 12,600.00 0.00
Furniture and fixtures 43,000.00 0.00
Accumulated depreciation - Furnitures and fixtures -3,350.00
Store and office equipment 75,600.00 0.00
Accumulated depreciation - Store and office equipment -14,250.00
Delivery equipment 275,000.00 0.00
Accumulated depreciation - Delivery equipment -15,000.00
Store and office improvements 105,000.00 0.00
Accumulated depreciation - Store and Office improvements -15,000.00
Accounts payable -130,105.00
SSS/Phil Health premiums payable -124.35
Pag-ibig premiums payable -113.25
Withholding taxes payable -232.90
Other accrued utility expenses 0.00
Other accrued expenses 0.00
Loans payable -130,000.00
Michael B. Francisco, Capital -360,000.00
Michael B. Francisco, Drawing 120,000.00 0.00
Income Summary 0.00
Cost of sales summary - 0.00
Sales -1,392,610.00
Sales - accessories -143,910.75
Sales discounts 13,247.74 0.00
Sales returns and allowances 3,170.00 0.00
Service income -16,800.00
Interest income -4,884.80
Commissions income -9,150.50
Miscellaneous income 0.00
Cost of goods sold 833,953.00 0.00
Purchase - accessories 94,440.00 0.00
Purchase discount -8,509.50
Purchase returns and allowances -625.00
Freight in 16,400.75 0.00
Operating expenses 278,928.38 0.00
Salaries and wages 130,000.00 0.00
Consultancy expenses 15,000.00 0.00
Accounting and legal fees 11,000.00 0.00
Store and office supplies 19,129.02 0.00
Taxes and licenses 6,800.00 0.00
Utility expenses 42,081.88 0.00
Insurance - 0.00
Gas, oil, and delivery equipment expenses 17,958.75 0.00
Freight out 875.50 0.00
Repairs and maintenance 2,100.00 0.00
Transportation and travel 5,040.65 0.00
Representation and Entertainment 15,269.00 0.00
Doubtful accounts - 0.00
Depreciation - Furniture and fixtures - 0.00
Depreciation - Store and office equipment - 0.00
Depreciation - Delivery equipment - 0.00
Depreciation - Store and office improvements - 0.00
Miscellaneous expenses 13,673.58 0.00
Interest expenses 9,750.00 0.00
Totals 2,524,794.18 (2,243,466.05)
mputer Best Store
l balance
CEMBER 31, 2008
4,768,260.23

Computer Best Store Accounts Receivable Subsidiary Ledgers: Date Explanation Ref. Debit Credit Balance

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Computer Best Store Accounts Receivable Subsidiary Ledgers: Date Explanation Ref. Debit Credit Balance

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Computer Best Store

accounts receivable subsidiary ledgers

Date Explanation Ref. Debit Credit Balance

Bernardo Law Offices Terms: 2/10, n/30

Total 25,170.00 25,170.00 -

Elizabeth's Botique Terms: n/30

Total 12,702.00 8,952.00 3,750.00

Famorca Clinic Terms: 2/10, n/30

Total 18,741.00 15,250.00 3,491.00

Total 40,000.00 - 40,000.00

Interlaken Industries Inc. Terms: n/30

Total 14,000.00 - 14,000.00

Lourdes Molina Terms: 2/10, n/30

Total 31,300.00 - 31,300.00

Melanie Aquino Terms:

Total 425.25 - 425.25

Mildred Puno Terms:

Total - 325.00 (325.00)

Pio Construction Co. Terms: n/30

Total 12,500.00 12,500.00 -

Reuben Hatchery Terms: 2/10, n/30

Total 32,525.00 32,525.00 -

Safe Security Terms: n/30

Total 3,100.00 - 3,100.00

Sentosa Trading Terms: 2/10, n/30

Total 7,500.00 - 7,500.00

Wilson Industries, Inc. Terms: 2/10, n/30

Total 45,962.00 45,962.00 -

GRAND TOTAL 243,925.25 140,684.00 103,241.25

Date Explanation Ref. Debit Credit Balance

Electronics Import Company Terms: n/30

Total 200.00 60,355.00 60,155.00

Greenhills Computer Accessories Terms:

Total 12,195.00 9,545.00 (2,650.00)

Macro Computer Store Terms: n/30

Total 55,420.25 124,675.25 69,255.00

Total - 695.00 695.00

GRAND TOTALS 67,815.25 195,270.25 127,455.00

Date Explanation Ref. Qty Unit Cost Debit

Description: CD RW Drive - Outer

Description: Keyboard USB

Description: Modem - External

Description: Speaker 180 W

Description: 128 MB Memory

Description: 40 GB Hard Drive

GRAND TOTALS 159,455.00

Date Explanation F Debit Date Explanation F

Petty Cash Fund

Total 5,000.00 Total

Total 244,230.56 Total

Allowance for doubtful accounts

Total 153,610.00 Total

Merchandise Inventory - Accessories, beginning

Total 7,246.50 Total

Total 7,200.00 Total

Unused store & office supplies

Other prepaid expenses

Total 12,600.00 Total

Furniture & fixtures