23 TO INFINITY JOURNAL TRANSACTIONS

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1
1
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2
2
2

Ms. Kim invested cash amounting to 3,750,000, and a Delivery Van amounting to
789,000 to start her store. Check No. 199
Paid the following for registration of the business: Check No. 200
Stamp Tax

15
Barangay Clearance

30
Police Clearance

250
VAT Registration

250
DTI Name Registration:

500
BIR Certificate

500
Community Tax Certificate
2,605
Business Permit
32,237
Paid cash for semi-annual rent, 180,000. Check No. 201
Paid cash for semi-annual insurance, 78,000. Check No. 202
Purchased Furniture and Fixtures from Home Depot on account, 112,300, vat inclusive.
Invoice No. 4369
Purchased 3 sets of computer unit for the office on cash, 107,997, vat inclusive. Invoice
No 82354
Purchased office supplies on cash, 5,320, vat inclusive. Invoice No. 0023
Purchased supplies on cash, 14,365, vat inclusive. Invoice No. 3924
Ordered the following merchandise from EZRA Clothing Inc., vat exclusive, terms 2/10,
n/30. Purchase Order No. 101
Description
Boyfriend Tee
Button-through Playsuit
Cold Shoulder Swing Dress
Polka Dot Espadrille Shoes
Ruffled Hem Tank
Side Split Tee
Strappy Cami

Quantity
50
35
35
30
35
50
50

Unit Cost
299.00
419.00
359.00
359.00
329.00
329.00
299.00

Ordered the following merchandise from Kei&Kori Enterprise, vat exclusive, terms 4/10,
n/30. Purchase Order No. 102
Description
Contrast Sleeve Blouse
Denim Sweat Top
Patch Pocket Shirt
Rounded Sunglasses
Seam Top
Shredded Cut Out Jeans

Quantity
40
50
50
40
50
35

Unit Cost
1,050.00
569.00
597.00
750.00
750.00
869.00

Ordered the following merchandise from Chloe Edit, vat exclusive, terms 1/10, n/30.
Purchase Order No. 103
Description
Abbie Braided Leather Belt
Ingrid Leather Belt
Lola Leather Belt
Pointed Toe Ballet Flats
Sammy Pointed Toe Flats

Quantity
30
35
35
50
40

Ordered the following merchandise from Zalora Clothing Co., vat exclusive, terms 4/10,
2/20, n/30. Purchase Order No. 104
Description
Quantity
Bandeau Midi Dress
30
Color Blocked Kimono
50
Halter Sleeves Cold Shoulder Cami
50
Lace Yok Shirt Dress
40
Long Sleeve Mesh Insert Dress
40
Replum Blouse
45
Women Vneck Blouse
40

Unit Cost
359.00
479.00
359.00
539.00
539.00
449.00
419.00

Ordered the following merchandise from Mia Casa, vat exclusive, terms 1/10, n/30.
Purchase Order No. 105
Description
Bangle Set
Earrings Set
Eiffel Tower Bracelet
Oval Charm Bracelet
Woven Bracelet

Unit Cost
210.00
210.00
237.00
599.00
417.00

Quantity
25
20
30
35
25

Unit Cost
105.00
119.00
105.00
120.00
59.00

Ordered the following merchandise from Material Girl, vat exclusive, terms 3/15, n/30.
Purchase Order No. 106
Description
Beach Lace Bodypoon Dress
Collared Denim Dress
Cross Front Top
Deep Vneck Halter Top
Lace Corset Playsuit
Lace Illusion Dress
Ruffle Trend Skirt
Soft Front Zip Shorts

Quantity
45
35
50
40
30
40
40
35

Unit Cost
1,050.00
780.00
657.00
777.00
1,170.00
1,050.00
930.00
777.00

Ordered the following merchandise from Collective.com, vat exclusive, terms 2/10, n/30.
Purchase Order No. 107
Description
Cludette Denim Vest
Lace up Ladies Sneakers
Yarry Denim Vest

Unit Cost
165.00
177.00
189.00
147.00
89.00

Quantity
50
35
45
35
30
35
30
30
40
50

Unit Cost
558.00
389.00
719.00
167.00
599.00
209.00
179.00
119.00
597.00
497.00

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 110
Description
Heidi Floral Pants
Hive Chained Necklace
Jackie Tee Denim Sleeveless Top
Loose Fit Top
Multi Charms Bracelet
Open-Back Dress

Quantity
25
25
35
35
25

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 109
Description
Acid Wash Slim Fit Pants
Aviator Sunglasses w/UV
Black Denim Pants
Charms Chained Bracelet
Classic Midi Skirt
Clip Buckle Belt
Colored Wooden Bracelet
Crystal Drop Earring
Cut-out Shredded Jeans
Graphic Paradise Top

Unit Cost
419.00
629.00
479.00

Ordered the following merchandise from Claires Assorted Accessories Inc., vat
exclusive, terms 2/15, n/30. Purchase Order No. 108
Description
Brown Hair Donut Tie
Oversized Hair Accessory
Polka Dot Headwrap
Red Floral Wired Bun Wrap
Sparkly Hair Accessory

Quantity
50
35
50

Quantity
35
25
50
50
35
50

Unit Cost
659.00
179.00
479.00
449.00
179.00
1,350.00

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 111

Description
Sleeveless Denim Lyocell Shirt
Slim Fit Alice Jeans
Studs Buckle Belt
Tassel Chained Earrings
Varsity Stars Top
2

Unit Cost
418.00
179.00
777.00
570.00

Quantity
30
30
25
35
35

Unit Cost
1,410.00
1,080.00
1,050.00
1,359.00
1,440.00

Ordered the following merchandise from Spring Fling Inc., vat exclusive, terms 2/15,
n/30. Purchase Order No. 114
Description
Addie Flat Sandals
Alanis Flat Sandals
Lace up Ladies Shoes
Meghano Heeled Sandals
Rachelle Wedge Sandals

Quantity
50
35
50
35

Ordered the following merchandise from Betmar New York, vat exclusive, terms 4/15,
n/30. Purchase Order No. 113
Description
Arlene Hat
Bergonia Hat
Boy Meets Girl Hat
Chic Black Hat
Large Braided Floppy Hat

Unit Cost
2,574.00
690.00
149.00
149.00
419.00

Ordered the following merchandise from Sunnies Studios, vat exclusive, terms 3/20,
n/30. Purchase Order No. 112
Description
Heart Sunglasses
Holly Sunnies
PS Spences Polarized Sunglasses
Silver Tone Aviator Sunglasses

Quantity
50
30
30
25
50

Quantity
35
30
35
40
30

Unit Cost
359.00
389.00
839.00
1,559.00
599.00

Received the following merchandise for Purchase Order No. 103 from Chloe Edit, vat
exclusive, terms 1/10, n/30. Purchase Invoice No. 501
Description
Abbie Braided Leather Belt
Ingrid Leather Belt
Lola Leather Belt
Pointed Toe Ballet Flats
Sammy Pointed Toe Flats

Quantity
30
35
35
50
40

Unit Cost
210.00
210.00
237.00
599.00
417.00

Received the following merchandise for Purchase Order No. 107 from Collective.com,
vat exclusive, terms 2/10, n/30. Purchase Invoice No. 502
Description
Cludette Denim Vest
Lace up Ladies Sneakers
Yarry Denim Vest

Quantity
5
8

Quantity
40
50
50
40
50
35

Unit Cost
1,050.00
569.00
597.00
750.00
750.00
869.00

Received the following merchandise for Purchase Order No. 104 from Zalora Clothing
Co., vat exclusive, terms 4/10, 2/20, n/30. Purchase Invoice No. 504
Description
Quantity
Bandeau Midi Dress
30
Color Blocked Kimono
50
Halter Sleeves Cold Shoulder Cami
50
Lace Yok Shirt Dress
40
Long Sleeve Mesh Insert Dress
40
Replum Blouse
45
Women Vneck Blouse
40

Unit Cost
419.00
479.00

Received the following merchandise for Purchase Order No. 102 from Kei&Kori
Enterprise, vat exclusive, terms 4/10, n/30. Purchase Invoice No. 503
Description
Contrast Sleeve Blouse
Denim Sweat Top
Patch Pocket Shirt
Rounded Sunglasses
Seam Top
Shredded Cut Out Jeans

Unit Cost
419.00
629.00
479.00

Returned the following merchandise to Collective.com, vat exclusive. Purchase Invoice

No. R502
Description
Cludette Denim Vest
Yarry Denim Vest

Quantity
50
35
50

Unit Cost
359.00
479.00
359.00
539.00
539.00
449.00
419.00

Received the following merchandise for Purchase Order No. 108 from Claires Assorted
Accessories Inc., vat exclusive, terms 2/15, n/30. Purchase Invoice No. 505
Description
Brown Hair Donut Tie
Oversized Hair Accessory
Polka Dot Headwrap

Quantity
25
25
35

Unit Cost
165.00
177.00
189.00

Red Floral Wired Bun Wrap

Sparkly Hair Accessory
5

Quantity
50
35
50
35

Quantity
30
30
25
35
35

Unit Cost
419.00
359.00
479.00
449.00

Received the following merchandise for Purchase Order No. 101 from EZRA Clothing
Inc., vat exclusive, terms 2/10, n/30. Purchase Invoice No. 508
Description
Boyfriend Tee
Button-through Playsuit
Cold Shoulder Swing Dress
Polka Dot Espadrille Shoes
Ruffled Hem Tank
Side Split Tee
Strappy Cami

Unit Cost
1,410.00
1,080.00
1,050.00
1,359.00
1,440.00

Returned the following merchandise to Zalora Clothing Co., vat exclusive. Purchase
Invoice No. R504.
Description
Quantity
Women Vneck Blouse
5
Halter Sleeves Cold Shoulder Cami
3
Color Blocked Kimono
2
Replum Blouse
2

Unit Cost
418.00
179.00
777.00
570.00

Received the following merchandise for Purchase Order No. 113 from Betmar New
York, vat exclusive, terms 4/15, n/30. Purchase Invoice No. 507
Description
Arlene Hat
Bergonia Hat
Boy Meets Girl Hat
Chic Black Hat
Large Braided Floppy Hat

147.00
89.00

Received the following merchandise for Purchase Order No. 112 from Sunnies Studios,
vat exclusive, terms 3/20, n/30. Purchase Invoice No. 506
Description
Heart Sunglasses
Holly Sunnies
PS Spences Polarized Sunglasses
Silver Tone Aviator Sunglasses

35
25

Quantity
50
35
35
30
35
50
50

Unit Cost
299.00
419.00
359.00
359.00
329.00
329.00
299.00

Received the following merchandise for Purchase Order No. 105 from Mia Casa, vat
exclusive, terms 1/10, n/30. Purchase Invoice No. 509

Description
Bangle Set
Earrings Set
Eiffel Tower Bracelet
Oval charm Bracelet
Woven Bracelet
6

Unit Cost
359.00
389.00
839.00
1,559.00
599.00

Quantity
3

Unit Cost
359.00

Received the following merchandise for Purchase Order No. 106 from Material Girl, vat
exclusive, terms 3/15, n/30. Purchase Invoice No. 511
Description
Beach Lace Bodypoon Dress
Collared Denim Dress
Cross Front Top
Deep Vneck Halter Top
Lace Corset Playsuit
Lace Illusion Dress
Ruffle Trend Skirt
Soft Front Zip Shorts

Quantity
35
30
35
40
30

Returned the following merchandise to EZRA Clothing Inc., vat exclusive. Purchase
Invoice No. R508
Description
Polka Dot Espadrille Shoes

Unit Cost
105.00
119.00
105.00
120.00
59.00

Received the following merchandise for Purchase Order No. 114 from Spring Fling Inc.,
vat exclusive, terms 2/15, n/30. Purchase Invoice No. 510
Description
Addie Flat Sandals
Alanis Flat Sandals
Lace up Ladies Shoes
Meghano Heeled Sandals
Rachelle Wedge Sandals

Quantity
25
20
30
35
25

Quantity
45
35
50
40
30
40
40
35

Unit Cost
1,050.00
780.00
657.00
777.00
1,170.00
1,050.00
930.00
777.00

Received the following merchandise for Purchase Order No. 109 from Something
Borrowed Inc., vat exclusive, terms 3/10, n/30. Purchase Invoice No. 512
Description
Acid Wash Slim Fir Pants
Aviator Sunglasses w/UV
Black Denim Pants
Charms Chained Bracelet
Classic Midi Skirt
Clip Buckle Belt

Quantity
50
35
45
35
30
35

Unit Cost
558.00
389.00
719.00
167.00
599.00
209.00

Colored Wooden Bracelet

Crystal Drop Earring
Cut-out Shredded Jeans
Graphic Paradise Top
7

179.00
119.00
597.00
497.00

Received the following merchandise for Purchase Order No. 110 from Something
Borrowed Inc., vat exclusive, terms 3/10, n/30. Purchase Invoice No. 513
Description
Heidi Floral Pants
Hive Chained Necklace
Jackie Tee Denim Sleeveless Top
Loose Fit Top
Multi Charms Bracelet
Open-Back Dress

30
30
40
50

Quantity
35
25
50
50
35
50

Unit Cost
659.00
179.00
479.00
449.00
179.00
1,350.00

Received the following merchandise for Purchase Order No. 111 from Something
Borrowed Inc., vat exclusive, terms 3/10, n/30. Purchase Invoice No. 514
Description
Sleeveless Denim Lyocell Shirt
Slim Fit Alice Jeans
Studs Buckle Belt
Tassel Chained Earrings
Varsity Stars Top

Quantity
50
30
30
25
50

Unit Cost
2,574.00
690.00
149.00
149.00
419.00

Paid invoice 502 to Collective.com, 60,988.00, with Input VAT 7,318.56, less 2%
discount, 1,366.13. Check No. 203

Paid cash for the 2 months advertisement, 9,750. Check No. 204

Paid invoice 508 to EZRA Clothing Inc., 94,788.00, with Input VAT 11,374.56, less
2% discount, 2,123.25. Check No. 205

Paid invoice 512 to Something Borrowed Inc., 162,670.00, with Input VAT 19,520.40,
less 3% discount, 5,465.71. Check No. 206

Paid invoice 513 to Something Borrowed Inc., 147,705.00, with Input VAT 17,724.60,
less 3% discount, 4,962.89. Check No. 207

Paid invoice 514 to Something Borrowed Inc., 178,545.00, with Input VAT 21,425.40,
less 3% discount, 5,999.11. Check No. 208

Paid cash on account to Home Depot, 112,300. Check No. 209

Paid invoice 503 to Kei&Kori Enterprise, 198,215.00, with Input VAT 23,785.80, less
4% discount, 8,880.03. Check No. 210

10

Paid invoice 501 to Chloe Edit, 68,575.00, with Input VAT 8,229.00, less 1%
discount, 768.04. Check No. 211

10

Paid invoice 504 to Zalora Clothing Co., 127,727.00, with Input VAT 15,327.24, less
4% discount, 5,722.17. Check No. 212

11

Paid invoice 509 to Mia Casa, 13,830.00, with Input VAT 1,659.60, less 1% discount,
154.90. Check No. 213

11

Sold the following merchandise to Forever21, terms 2/10, n/30, 12% VAT. Sales Invoice
No. 701
Description
Brown Hair Donut Tie
Button-through Playsuit
Color Blocked Kimono
Lace up Ladies Sneakers
Ruffled Hem Tank
Shredded Cut Out Jeans
Sleeveless Denim Lyocell Shirt

11

11

Unit Cost
275.00
699.00
799.00
1,049.00
549.00
1,449.00
4,290.00

Sold the following merchandise to Eye Studio Inc., terms 30 days, 12% VAT. Sales
Invoice No. 702
Description
Quantity
Unit Cost
Aviator Sunglasses w/UV
8
649.00
Heart Sunglasses
10
698.00
Holly Sunnies
30
299.00
Sold the following merchandise to Bench, terms 30 days, 12% VAT. Sales Invoice No.
703
Description
Classic Midi Skirt
Contrast Sleeve Blouse
Lace Yok Shirt Dress
Long Sleeve Mesh Insert Dress
Silver Tone Aviator Sunglasses

12

Quantity
12
15
15
10
20
17
40

Quantity
15
15
20
20
20

Unit Cost
999.00
1,750.00
899.00
899.00
950.00

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 115
Description
Sleeveless Denim Lyocell Shirt

Quantity
30

Unit Cost
2,574.00

12

Ordered the following merchandise from Sunnies Studios, vat exclusive, terms 3/20,
n/30. Purchase Order No. 116
Description
Holly Sunnies

12

Quantity
15
15
20
10

Unit Cost
599.00
999.00
2,599.00
649.00

Quantity
5

Unit Cost
299.00

Sold the following merchandise to Mango, terms 30 days, 12% VAT. Sales Invoice No.
706
Description
Bandeau Midi Dress
Boyfriend Tee
Contrast Sleeve Blouse
Cross Front Top

14

Unit Cost
1,800.00
2,350.00
2,400.00

The following merchandise was returned to 23 To Infinity by Eye Studio Inc., 12% VAT,
Sales Return No. R702:
Description
Holly Sunnies

13

Quantity
20
20
20

Sold the following merchandise to Celine, terms 30 days, 12% VAT. Sales Invoice No.
705
Description
Addie Flat Sandals
Rachelle Wedge Sandals
Meghano Heeled Sandals
Alanis Flat Sandlas

13

Unit Cost
179.00

Sold the following merchandise to Just Jewels, terms 30 days, 12% VAT. Sales Invoice
No. 704
Description
Bergonia Hat
Arlene Hat
Large Braided Floppy Hat

13

Quantity
35

Quantity
12
30
20
18

Unit Cost
599.00
449.00
1,750.00
1,095.00

Received the following merchandise for Purchase Order No. 116 from Sunnies Studios,
vat exclusive, terms 3/20, n/30. Purchase Invoice No. 515
Description
Holly Sunnies

Quantity
35

Unit Cost
179.00

14

Ordered the following merchandise from Kei&Kori Enterprise, vat exclusive, terms 4/10,
n/30. Purchase Order No. 117
Description
Contrast Sleeve Blouse

Quantity
35

Unit Cost
1,050.00

14

Received cash on account from Forever21, covering Sales Invoice No. 701 for
272,689.76, less 2% discount, 5,453.80.

14

Paid invoice 510 to Spring Fling Inc., 133,930.00, with Input VAT 16,071.60, less 2%
discount, 3,000.03. Check No. 214

14

Received cash on account from Eye Studio Inc., covering Sales Invoice No. 702 for
22,004.64, no discount.

15

Sold the following merchandise to Kamiseta, terms 2/10, n/30, 12% VAT. Sales Invoice
No. 707
Description
Cludette Denim Vest
Replum Blouse
Seam Top
Yarry Denim Vest

15

Quantity
15
20
20
15
14
10
10
10

Unit Cost
249.00
349.00
199.00
175.00
200.00
299.00
279.00
299.00

Received the following merchandise for Purchase Order No. 115 from Something
Borrowed Inc., vat exclusive, terms 3/10, n/30. Purchase Invoice No. 516
Description
Sleeveless Denim Lyocell Shirt

15

Unit Cost
699.00
749.00
1,250.00
799.00

Sold the following merchandise to Biancas Posh Accessories, terms 2/10, n/30, 12%
VAT. Sales Invoice No. 708
Description
Studs Buckle Belt
Clip Buckle Belt
Earrings Set
Eiffel Tower Bracelet
Oval Charms Bracelet
Hive Chained Necklace
Charms Chained Bracelet
Multi Charms Bracelet

15

Quantity
20
23
25
20

Quantity
30

Unit Cost
2,574.00

Ordered the following merchandise from Mia Casa, vat exclusive, terms 1/10, n/30.
Purchase Order No. 118

Description
Earrings Set

Quantity
20

Unit Cost
119.00

15

Record the semi-monthly payroll check to Armada, Aldrin O.; Check No. 215; regular
hours, 104.0; one-and-a-half times overtime hours, 1.0; SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to Bernardo, Alyssa Mae Joy K.; Check No. 216;
regular hours, 95.7; one-and-a-half times overtime hours, 1.5; double overtime hours, 1.0;
SSS 199.80; PhilHealth 100.00

15

Record the semi-monthly payroll check to Bonifacio, Malou Y.; Check No. 217; regular
hours, 95.7; one-and-a-half times overtime hours, 2.0; SSS 199.80; PhilHealth 100.00

15

Record the semi-monthly payroll check to Ceriola, Darvin John K.; Check No. 218;
salary amount 7,232.41; SSS 254.30; PhilHealth 100.00

15

Record the semi-monthly payroll check to Chango, Joseph H.; Check No. 219; regular
hours, 104.0; SSS 181.70; PhilHealth 100.00

15

Record the semi-monthly payroll check to Colares, Agatha T.; Check No. 220; salary
amount 6,400; SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to De Jesus, Patricia Ysabella M.; Check No.
221; salary amount 6,487.50; SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to Divinagracia, Allen Polaine C.; Check No.
222; salary amount 7,000; SSS 254.30; PhilHealth 100.00

15

Record the semi-monthly payroll check to Ignacio, Angelo Jay G.; Check No. 223;
regular hours, 104.0; one-and-a-half times overtime hours, 1.5; SSS 236.20; PhilHealth
100.00

15

Record the semi-monthly payroll check to Junsay, Lorenz Gerard F.; Check No. 224;
regular hours, 87.6; SSS 163.50; PhilHealth 100.00

15

Record the semi-monthly payroll check to Lacamento, Roangelo Y.; Check No. 225;
salary amount 6,500; SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to Liberato, Mark Aaron Louis D.; Check No.
226; regular hours, 104.0; one-and-a-half times overtime hours, 2.0; SSS 199.80;
PhilHealth 100.00

15

Record the semi-monthly payroll check to Lorenzo, Christine Anne L.; Check No. 227;
salary amount 5,984.38; SSS 218.00; PhilHealth 100.00

15

Record the semi-monthly payroll check to Natanauan, Luke Edwin P.; Check No. 228;
regular hours, 96.0; one-and-a-half times overtime hours, 1.5; double overtime hours, 2.0;
SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to Navarro, Lyndon K.; Check No. 229; regular
hours, 103.8; SSS 181.70; PhilHealth 100.00

15

Record the semi-monthly payroll check to Panganiban, Samuel Carlo N.; Check No. 230;
salary amount 6,475; SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to Samonte, Jun Emmanuel M.; Check No. 231;
regular hours, 96.0; one-and-a-half times overtime hours, 1.5; double overtime hours, 1.0;
SSS 236.20; PhilHealth 100.00

15

Record the semi-monthly payroll check to Sta. Ana, Koleen O.; Check No. 232; salary
amount 5,076.72; SSS 181.70; PhilHealth 100.00

15

Record the semi-monthly payroll check to Sugpatan, Jomar S.; Check No. 233; salary
amount 5,991.11; SSS 218.00; PhilHealth 100.00

15

Record the semi-monthly payroll check to Valoria, Princess Mary Lianne E.; Check No.
234; salary amount 5,519.01; SSS 199.80; PhilHealth 100.00

16

Received cash on account from Bianca Posh Accessories, covering Sales Invoice No. 708
for 32,356.80, less 2% discount, 647.14.

16

Paid invoice 507 to Betmar New York, 198,915.00, with Input VAT 23,869.80, less
4% discount, 8,911.39. Check No. 235

16

Paid invoice 505 to Claires Assorted Accessories Inc., 22,535.00, with Input VAT
2,704.20, less 2% discount, 504.78. Check No. 236

17

Received the following merchandise for Purchase Order No. 118 from Mia Casa, vat
exclusive, terms 1/10, n/30. Purchase Invoice No. 517
Description
Earrings Set

Quantity
20

Unit Cost
119.00

17

Paid invoice 511 to Material Girl, 279,975.00, with Input VAT 33,597, less 3%
discount, 9,407.16. Check No. 237

17

Received the following merchandise for Purchase Order No. 117 from Kei&Kori
Enterprise, vat exclusive, terms 4/10, n/30. Purchase Invoice No. 518
Description
Contrast Sleeve Blouse

Quantity
35

Unit Cost
1,050.00

18

Sold the following merchandise to Forever21, terms 2/10, n/30, 12% VAT. Sales Invoice
No. 709
Description
Bergonia Hat
Arlene Hat
Boy Meets Girl Hat
Large Braided Floppy Hat
Chic Black Hat

Quantity
10
10
8
12
15

Unit Cost
1,800.00
2,350.00
1,750.00
2,400.00
2,265.00

19

Received cash on account from Mango, covering Sales Invoice No. 706 for 84,412.16,
no discount.

19

Ordered the following merchandise from Betmar New York, vat exclusive, terms 4/15,
n/30. Purchase Order No. 119
Description
Bergonia Hat
Arlene Hat
Large Braided Floppy Hat

Quantity
30
30
35

Unit Cost
1,080.00
1,410.00
1,440.00

19

Received cash on account from Kamiseta, covering Sales Invoice No. 707 for
87,849.44, less 2% discount, 1,756.99.

20

Sold the following merchandise to Banana Republic, terms 30 days, 12% VAT. Sales
Invoice No. 710
Description
Loose Fit Top
Graphic Paradise Top
Denim Sweat Top
Patch Pocket Shirt

Quantity
25
30
15
30

Unit Cost
749.00
829.00
949.00
995.00

22

Paid invoice 506 to Sunnies Studios, 85,965.00, with Input VAT 10,315.80, less 3%
discount, 2,888.42. Check No. 238

22

Received the following merchandise for Purchase Order No. 119 from Betmar New
York, vat exclusive, terms 4/15, n/30. Purchase Invoice No. 519
Description
Bergonia Hat
Arlene Hat
Large Braided Floppy Hat

Quantity
30
30
35

Unit Cost
1,080.00
1,410.00
1,440.00

23

Sold the following merchandise to Broadway Gems, terms 2/10, n/30, 12% VAT. Sales
Invoice No. 711
Description
Sparkly Hair Accessory
Oversized Hair Accessory
Brown Hair Donut Tie
Polka Dot Headwrap
Red Floral Wired Bun Wrap
Hive Chained Necklace
Charms Chained Bracelet
Multi Charms Bracelet

Quantity
15
15
8
20
20
5
5
5

Unit Cost
149.00
295.00
275.00
315.00
245.00
299.00
279.00
299.00

23

Received cash on account from Bench, covering Sales Invoice No. 703 for 107,738.40,
no discount.

23

Paid invoice 518 to Kei&Kori Enterprise, 36,750.00, with Input VAT 4,410.00, less
4% discount, 1,646.40. Check No. 239

23

Paid invoice 516 to Something Borrowed Inc., 77,220.00, with Input VAT 9,266.40,
less 3% discount, 2,594.59. Check No. 240

24

Ordered the following merchandise from Claires Assorted Accessories Inc., vat
exclusive, terms 2/15, n/30. Purchase Order No. 120
Description
Brown Hair Donut Tie

24

Unit Cost
165.00

Sold the following merchandise to H&M, terms 30 days, 12% VAT. Sales Invoice No.
712
Description
Collared Denim Dress
Lace Illusion Dress
Beach Lace Bodypoon Dress
Soft Front Zip Shorts

24

Quantity
25

Quantity
20
26
30
20

Unit Cost
1,300.00
1,750.00
1,750.00
1,295.00

Sold the following merchandise to The Ramp, terms 2/10, n/30, 12% VAT. Sales Invoice
No. 713
Description
Open-Back Dress
Cut Out Shredded Jeans
Black Denim Pants
Heidi Floral Pants
Slim Fit Alice Jeans

Quantity
30
25
20
25
15

Unit Cost
2,250.00
995.00
1,199.00
1,099.00
1,150.00

24

Received cash on account from Celine, covering Sales Invoice No. 705 for 92,332.80,
no discount.

25

Paid invoice 517 to Mia Casa, 2,380.00, with Input VAT 285.60, less 1% discount,
26.66. Check No. 241

25

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 121
Description
Heidi Floral Pants

25

Unit Cost
350.00
350.00
395.00

Quantity
25

Unit Cost
165.00

Sold the following merchandise to Bianca Posh, Accessories, terms 2/10, n/30, 12%
VAT. Sales Invoice No. 715
Description
Bangle Set
Woven Bracelet
Studs Buckled Belt
Clip Buckle Belt

27

Quantity
15
15
15

Received the following merchandise for Purchase Order No. 120 from Claires Assorted
Accessories Inc., vat exclusive, terms 2/15, n/30. Purchase Invoice No. 520
Description
Brown Hair Donut Tie

27

Unit Cost
659.00

Sold the following merchandise to Cinderella, terms 30 days, 12% VAT. Sales Invoice
No. 714
Description
Ingrid Leather Belt
Abbie Braided Leather Belt
Lola Leather Belt

26

Quantity
25

Quantity
18
12
12
12

Unit Cost
175.00
99.00
249.00
349.00

Sold the following merchandise to Broadway Gems, terms 2/10, n/30, 12% VAT. Sales
Invoice No. 716
Description
Hive Chained Necklace
Charms Chained Bracelet
Multi Charms Bracelet
Boy Meets Girl Hat
Chic Black Hat

Quantity
10
15
12
12
13

Unit Cost
299.00
279.00
299.00
1,750.00
2.265.00

28

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 122
Description
Hive Chained Necklace
Charms Chained Bracelet
Multi Charms Bracelet
Clip Buckle Belt
Studs Buckle Belt

28

Unit Cost
1,050.00
1,359.00

Quantity
15
30

Unit Cost
995.00
930.00

Received the following merchandise for Purchase Order No. 121 from Something
Borrowed Inc., vat exclusive, terms 3/10, n/30. Purchase Invoice No. 521
Description
Heidi Floral Pants

28

Quantity
25
28

Sold the following merchandise to Human, terms 2/10, n/30, 12% VAT. Sales Invoice
No. 717
Description
Patch Pocket Shirt
Acid Wash Slim Fit Pants

28

Unit Cost
179.00
167.00
179.00
209.00
149.00

Ordered the following merchandise from Betmar New York, vat exclusive, terms 4/15,
n/30. Purchase Order No. 123
Description
Boy Meets Girl Hat
Chic Black Hat

28

Quantity
35
30
27
33
32

Quantity
25

Unit Cost
659.00

Ordered the following merchandise from Mia Casa, vat exclusive, terms 1/10, n/30.
Purchase Order No. 124
Description
Bangle Set

Quantity
18

Unit Cost
105.00

29

Received cash on account from Forever21, covering Sales Invoice No. 709 for 132,468,
no discount.

30

Paid invoice 515 to Sunnies Studios, 6,265.00, with Input VAT 751.80, less 3%
discount, 210.50. Check No. 242

30

Received cash on account from Broadway Gems, covering Sales Invoice No. 711 for
27,378.40, less 2% discount, 547.57.

30

Sold the following merchandise to Bench, terms 30 days, 12% VAT. Sales Invoice No.
718
Description
Ruffled Trend Skirt
Graphic Paradise Top
Deep Vneck Halter Top

30

Unit Cost
1,550.00
829.00
1,295.00

Ordered the following merchandise from Kei&Kori Enterprise, vat exclusive, terms 4/10,
n/30. Purchase Order No. 125
Description
Patch Pocket Shirt

30

Quantity
23
15
30

Quantity
40

Unit Cost
597.00

Ordered the following merchandise from Something Borrowed Inc., vat exclusive, terms
3/10, n/30. Purchase Order No. 126
Description
Graphic Paradise Top

Quantity
40

Unit Cost
497.00

30

Received cash on account from Just Jewels, covering Sales Invoice No. 704 for
146,720, no discount.

30

Received the following merchandise for Purchase Order No. 124 from Mia Casa, vat
exclusive, terms 1/10, n/30. Purchase Invoice No. 522
Description
Bangle Set

Quantity
18

Unit Cost
105.00

30

Paid the following utilities: Check No. 243

Meralco 5,972.00
PLDT 280
Maynilad 530.00

30

Record the semi-monthly payroll check to Armada, Aldrin O.; Check No. 244; regular
hours, 87.7; SSS 199.80; PhilHealth 37.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Bernardo, Alyssa Mae Joy K.; Check No. 245;
regular hours, 103.6; one-and-a-half times overtime hours, 1.0; SSS 218.00; PhilHealth
37.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Bonifacio, Malou Y.; Check No. 246; regular
hours, 96.0; one-and-a-half times overtime hours, 1.5; double overtime hours, 1.0; SSS
199.80; PhilHealth 37.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Ceriola, Darvin John K.; Check No. 247;
salary amount 6,692.16; SSS 236.20; PhilHealth 62.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Chango, Joseph H.; Check No. 248; regular
hours, 104.0; one-and-a-half times overtime hours 2.5; SSS 199.80; PhilHealth 25.00;
PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Colares, Agatha T.; Check No. 249; salary
amount 6,489.58; SSS 236.20; PhilHealth 50.00; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to De Jesus, Patricia Ysabella M.; Check No.
250; salary amount 6,000; SSS 218.00; PhilHealth 50.00; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Divinagracia, Allen Polaine C.; Check No.
251; salary amount 6,983.41; SSS 254.30; PhilHealth 62.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Ignacio,Angelo Jay G.; Check No. 252;
regular hours, 104.0; one-and-a-half times overtime hours, 2.0; SSS 236.20; PhilHealth
50.00; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Junsay, Lorenz Gerard F.; Check No. 253;
regular hours, 104.0; one-and-a-half times overtime hours, 1.0; double overtime hours,
1.0; SSS 199.80; PhilHealth 12.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Lacamento, Roangelo Y.; Check No. 254;
salary amount 6,468.75; SSS 236.20 ; PhilHealth 50.00; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Liberato, Mark Aaron Louis D.; Check No.
255; regular hours, 79.4; SSS 145.30; PhilHealth 12.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Lorenzo, Christine Anne L.; Check No. 256;
salary amount 5,986.30; SSS 218.00; PhilHealth 37.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Natanauan, Luke Edwin P.; Check No. 257;
regular hours, 104.0; SSS 236.20; PhilHealth 62.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Navarro, Lyndon K.; Check No. 258; regular
hours, 88.0; one-and-a-half times overtime hours, 1.5; double overtime hours, 2.0; SSS
163.50; PhilHealth 12.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Panganiban, Samuel Carlo N.; Check No. 259;
salary amount 6,473.96; SSS 236.20; PhilHealth 50.00; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Samonte, Jun Emmanuel M.; Check No. 260;
regular hours, 96.0; SSS 218.00; PhilHealth 50.00; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Sta. Ana, Koleen O.; Check No. 261; salary
amount 5,972.84; SSS 218.00; PhilHealth 37.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Sugpatan, Jomar S.; Check No. 262; salary
amount 5,526.70; SSS 199.80; PhilHealth 37.50; PAG-IBIG 100.00

30

Record the semi-monthly payroll check to Valoria, Princess Mary Lianne E.; Check No.
263; salary amount 6,000; SSS 218.00; PhilHealth 37.50; PAG-IBIG 100.00

30

Paid cash for mileage reimbursement, 3,500.00. Check No. 264