eACCOUNTING tage Prem 0 enn sane age smn ea ranch ee Nag rach was acta one inc F400 wt pane ans srs faa nara ae say ee Sets ero tee eae nthe me eho ooo 1 agreed nce = _ e Siaseh cuter remind rate behan as ere oa wand taser genoa : sted current acousta of December 31,204.17 sees 2 ‘oot 60 cat a) 2 On july 2, 20x, th 1: the Home ice opened tans nd es ge ali nna ec sing 14.000 nd working find amoung to P1200 eta nem Te tna we Seated a erg tw mat oper rs sa a {aleons om esters ammed ts PSRGSE oor yee eau omy oe ee ies aa ot af CIOs sheng sens ere SBD mt wos te 350.008 tou partared sm squpman ora Pant wise ep wo per am Te Tate on sales agency order i 25% aa remmen eeeeeee {ihre the net income ofthe agency asf gut 1, 23117 a Pa3z35 he resats 98s reas 4k Home ofice opened a sles agency nL sion onan 2s, The lengua th anaes es sales agency Volume diseount SWZ Selling expense 1500 Invoice price 000 Freight ong 80 3500 Invoice re expensesafaensy efecto Sande 2 carrying amount of 9599 arto be roe epee 0 rb The companys os peas ae espns to he oencyaouning 720 samp ao Remaining receivables sre esti wen a ee ens eeee caeimncateneise mam + mH poe pena 125 fot, The ec ae i 1 goods ad rat. The beginning inventory branch 4 urge tr aoe ee sro ben oe ‘00; the begins! Bean : rare tanec eR cygog a MIS . at of g00ds #790 65,000 of tec cotso ES We edeg eh esi pa theme ACCOUNTING ending i oot the heme SES meen a LMM at ig SPER i a eel mavieg ee, Aerie Mog SaniaTatonatern ern ca ances on the aes tN merh na ae tome ee seat S890 30%, sm Inver Wabrach at Deeg SBOP SOR. The flowin art some a he ‘Shipments fom No Nome ce Boke Branch Beka Purchases OT Home Oftce 000 Ne Siemens tobrancy a 37m Sante inventory allowance prey me ese = itera soa, razso rin {Beenie ‘What isthe total ending inventory tobe shown on te comhined fan statement ad the conned nt name he year? 2 P39.4675;P136850 erasgos:riz4ers Bh 39,675; p134.675 At raasas Praaano 7. Demanding cooperates a branch Dagupan. On Dscmbr 3, 20810, ae ranch cmt inte HO wna howe 23'debit balance of P518,80. The nerf aenuts were agreement athe opening oh es Fo seo Feconciling the iterofice acount te following fe were 22° Shipments to Dagupan a cost of P9720 were wan En becenber 3 cs starting January 2, 2011. eset a 2707512020 the home fic pid PO wat tr wo year a bd debit memo to Dagupan allocating % for the branch's corregenting stare ne reat epene fos Jo ‘but the a nt aonsere e Dench cre i nd ra aoe ro © jmount P9120 was writen yh anh, ng USN, acu. The Dame a fice collected AR from Tor rom is ow customers. Dagupan was not yet ntifed of the Hn sec en I Sn on nee, ill ts branches at 20% above cost Sosa the home office Dagupan branch on Decemte 3) Sead eo the HO-carens of OME LHS A E9046 Isa he ced nef *: 2 367.246 uno Cnfsed oo te alae Shpmen er Shipmerare. 6/13rnc BRAN rach eaaeg eM A seanat ACCOUNTING aoe branch ree ule, Spounng sashes tet mc cs "ero ow much the MPSS. ng te eens Same ‘were made? ™ séiustedb 0 rented cht mE net as alice hve te raced te combed What isthe ame Z : ‘mnease ‘ay ese a P1427,280 bf mans. pes ma ia (nJuly 1, 2081, 20841, the Cry Co estab Worth of cash ana haste seabed to branes orth of ash and 735008 wrth finery tans Scere . o th iy gs cae Fiat ern taeda peyin rico P08 Raia oentnneraatarae reer pie peal letra a ok rae Dy ee orang co pre on 2 rh eran for purposes ofreconlingthe interac acount the i to tk ech crn a Se at aa Foul The cmpmem tare acs 4. famine te he ek 1p cat Noone yn nga a iia Sh eon eee cee ner aaa nemarae eta ote ot yet nti oe an brn id cei nn te Seacrest xing 0H, tat rho pan acte i pswnsat wate vee BSA rape sed aces EE en otras rs voeanen tend At 08 Daeg i ee a ea A in ete a L 5 \ \ ¥ena 7 a ne ance °C ae on Os ane cu Cor stSd Oe ee te a Ant ‘illic secon gen es (CMimow: rics oyrtine tad tec nc ae a Smee a - Decmber 3.2053 wesomaraean ont 1 rc oe taeda el Baguio branch 00009 anch . uo brneh : Tatoo ang ‘Shipments from | toes - a from home office 20000 : Set tens fe ee ee se sm ome carne fae “ ‘Shipments to Baguio branch ‘Senseo ee Sor mente ss ‘Additonal information: Physical inventories on hand t December 312018 were a fallows Home ofce Prag teas Baguio branch 210000 able res Davao branch PISG0ODatbiled res the ending inventory of ABC Pafcs Corporation mu be (NY/AL300800 () e9908 (6 HIS =) 1,220,000 the normatn abn combed anes eres ee came ot home fc and tranches for 2035 mut be (F250 “2015, toks of hame oer andthe ranch show he aannercsmea mie ss scm anni 53300wean arm : Saris wicacsmna 2 Rimeecimonactane™ samc cae © Bigupeynni eis occa, mo aa se Eicon srpmazeseore a sles forthe period july 3-10 aso 8 bea tncencr nm maga mtn 25 Bsn sles forthe peridot 5000 ess 3 ond ny eng ae a en Soin PS man 2 Roe ney te na aa sdb te branch, imac ons eqpment sorte Seto ot 3 fpewonaefgeamnie a bey atendoeionr osteo ‘P40; From local suppliers, 500 units at P31. hay stins a Determine the correct lane of reciprocal accents ater ecoring ranch ninco cris, (A) FABSOD(B) 'PS82,500 (C) P6550 (0) P599.500, tion acted In Devan. On the home fe Sanco apy repr eines tb bloce, A te same mee bach opraon 1 eporing Home Oe ‘auc fhe flowing sateen (A)Cath may hae been ace by ete rae (8) The dlc dest ch may be St nese that inventory ms bes wan rom fe bch th mhthave sgl am expense acon rant pn (8) Ase an apa Account () Unity Aout (9 15, Happy Inc has a branch oper Davao Branch account witha 17,000 ‘account with a P121,500 credit balance ‘he home offic forthe branch but not et reported ‘he home office (©) Toe sileren erence dieates that he hme ce count of branch 2/8 (1) Ast Aca soo he branch acme Equity Account stab ranch shove ch co of ts a 17 when the Rome of mio oe at nee reel rem ona versa ping hey arto ome aie mee FSi acount tees aecnerann a compry isp bea (0) Un hematoma spot folowing nforion oe 18 TMhgme Of OM! ine setae et 19900 4 & ash remit pe Home Oe 15200 ward shemena becone trates Secret Saenger one For the Far the pare he Hemme fie Current general edge tothe home ie. the balance of the rece actos tty he anh Bors re i Prete ome agua treason Hasson tan nae ‘Additional nh amounting to FIA 250 vas trance oe agua aes penetra . solo Trading, a Baguio branch customer has am te bon eo Fe comp mn i ans tn Me purposes of recncting the reciprocal counsels re te Bag oahu ee = ee A caahremitance a a SRST ptm ogo 01 a cea et = — — ae a nt soo HE ot resent Bale compute for the unadjusted balanes p2g7 300 (0) 26459 ere sea oy eythane ot se po palace of ice at Me 7360.0 and from outers 0. uring 2016 ote P22 pent ieee ii, oe ws The i at 8 rc Tetey a veces nH heme tates une nue a ae aed v cand a pt sone MN seta Cusbe 4 - gon’ 8 aes wooan i * Bony Wri hve Mordiex), tren to, rod Gewee2t (assay » aw Veen Geo) Gases’) .) CW Aw) CH MDMAL GH = MUL RL UE I Sap ae Carob A 445fron, Moon hE Drea as De ay Dimer te tro te YD s00n) 8 a 3. Gon Belg one woh HAT ave "fue (Rey | ae Oe yee ere a 3 wen & (Cass) Wend “road eso eae i) oS a fe, Fg bay vn =. fates Fe | gan op cele S490 mie RAD oad as bray wood sp eee Mae ara 1 tbe Ania) C8089 Mya we 4c rd (700) (1950( 254D) ‘ Ags COTTE SEO ey {aoa} (260) ie a) Ni ROM WD ODD PORTION! fre P5005, uid grt gett udPeete 0 Br DY 38709 ary 2) 4 OD — Youn DY WOO — WW ship rveH 8) turer A857 eX —_GooDtg00 Hea 3X) Cova) (1 od) Iso 50 20 Vaso 3am MY M “Gam 6408 Sales HWE (09) bysgm ssh