MR.

J REPAIR SHOP
WORKSHEET
For the Month Ended , December 31, 2018
ACCOUNT TITLES PR TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash 79,050.00 79,050.00
Accounts Recievable 3,000.00 3,000.00
Repair Supplies 25,000.00 25,000.00
Office Furniture 6,000.00 6,000.00 Revenue :
Mr.J Capital 100,000.00 100,000.00 Repair Service Income
Mr.J Drawing 1,500.00 1,500.00 Less Expenses:
Repair Income 24,550.00 24,550.00 Salaries Expense
Salaries Expense 5,000.00 5,000.00 Rent Expense
Rent Expense 5,000.00 5,000.00 Total Expenses
Total 124,550.00 124,550.00 10,000.00 24,550.00 114,550.00 100,000.00 Net Income for the Month :
Net Inciome for the Month 14,550.00 14,550.00
Total 24,550.00 24,550.00 114,550.00 114,550.00

Mr.J Capital , December 1

Add: Net Income for the Month
Less : Mr. J , Drawing
Changes in Capital
Mr. J Capital , December 1 , 2018
 Cash
Accounts Recievable
Repair Supplies
Office Furniture
TOTAL ASS

Mr. J, Capital , December 31

E. ROJAS PHOTOGRAPHY STUDIO

TRIAL BALANCE
For the Month Ended, December 31 , 2018
ACCOUNT TITLES PR TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash 174,000.00 174,000.00
Accounts Recievable 13,000.00 13,000.00
Photography Supplies 30,000.00 30,000.00 Revenue :
Prepaid Rent 40,000.00 40,000.00 Photography Income
Office Equipment 50,000.00 50,000.00 Less Expenses:
Photography Equipment 100,000.00 100,000.00 Salaries and Wages
Accounts Payable 50,000.00 50,000.00 SSS Contribution
Withholding Tax 1,200.00 1,200.00 Phil Health
E. Rojas Capital 300,000.00 300,000.00 Withholding Tax
E. Rojas drawing 20,000.00 20,000.00 Utilities Expense
Photography Income 117,000.00 117,000.00 Total Expenses
Salaries and Wages 23,000.00 23,000.00 Net Income for the Month
SSS Contribution 600.00 600.00
Phil Health 200.00 200.00
Utilities Expense 15,000.00 15,000.00
TOTAL 467,000.00 467,000.00 40,000.00 117,000.00 427,000.00 350,000.00
Net Income for the Month 77,000.00 77,000.00
TOTAL 117,000.00 117,000.00 427,000.00 427,000.00

E. Rojas Capital , December 1

Add: Net Income for the Month
Less : E.Rojas Drawing
Changes in Capital
E.Rojas Capital , December 30

Cash
Accounts Recievable
Photography Supplies
Prepaid Rent
Office Equipment
Photography Equipment
TOTAL ASSETS

Accounts Payable
E.Rojas Capital , December 30
Total Liabilities and Owner's Equ
 MR. J REPAIR SHOP
INCOME STATEMENT
For the month Ended , December 31 , 2018

Repair Service Income 24,550.00

Salaries Expense 5,000.00

Rent Expense 5,000.00
Total Expenses : 10,000.00
me for the Month : 14,550.00

MR. J REPAIR SHOP

CAPITAL STATEMNENT
December 31, 2018

tal , December 1 100,000.00

Income for the Month 14,550.00
J , Drawing 1,500.00
13,050.00
ital , December 1 , 2018 113,050.00

MR. J REPAIR SHOP

BALANCE SHEET
 December 31, 2018

ASSETS

79,050.00
s Recievable 3,000.00
25,000.00
6,000.00
TOTAL ASSETS 113,050.00

LIABILITIES AND OWNER'S EQUITY

apital , December 31 113,050.00

E.ROJAS PHOTOGRAPHY STUDIO

INCOME STATEMENT
31-Dec-18

Photography Income 117,000.00

Salaries and Wages 23,000.00

SSS Contribution 600.00
Phil Health 200.00
 Withholding Tax 1,200.00
Utilities Expense 15,000.00
Total Expenses 40,000.00
me for the Month 77,000.00

E. ROJAS PHOTOGRAPHY STUDIO

CAPITAL STATEMNENT
December 31, 2018

Capital , December 1 300,000.00

Income for the Month 77,000.00
ojas Drawing 20,000.00
57,000.00
apital , December 30 357,000.00

E. ROJAS PHOTOGRAPHY STUDIO

BALANCE SHEET
December 31, 2018

ASSETS

174,000.00
13,000.00
phy Supplies 30,000.00
40,000.00
50,000.00
phy Equipment 100,000.00
TOTAL ASSETS 407,000.00

LIABILITIES AND OWNER'S EQUITY

50,000.00
apital , December 30 357,000.00
Total Liabilities and Owner's Equity 407,000.00