T-account Ledger

Cash in Bank
Date Debit Date Credit

6/1 385,000.00 6/4 75,000.00

6/5 18,000.00 6/11 50,000.00
6/6 70,000.00 6/18 10,000.00
6/21 45,000.00 6/28 75,000.00

518,000.00 210,000.00

308,000.00

Accounts Receivable
Date Debit

6/15 5,000.00

Food and Beverage Inventory

Date Debit Date Credit

6/4 75,000.00 6/6 45,000.00

6/10 18,000.00 6/21 20,000.00

125,000.00 65,000.00

60,000.00
 Equipment and Facilities
Date Debit

6/11 180,000.00

Accounts Payable
Date Credit

6/10 50,000.00
6/11 130,000.00

180,000.00

N. Alegre, Capital
Date Credit

6/11 385,000.00

N. Alegre, Drawing
Date Debit

6/18 10,000.00

Room Sales
Date Credit

6/5 18,000.00
6/15 5,000.00

23,000.00
 Food and Beverage Sales
Date Credit

6/6 70,000.00
6/21 45,000.00

115,000.00

Cost of Food and Beverage Sales

Date Debit

6/6 45,000.00
6/21 20,000.00

65,000.00

Laundry Expenses
Date Debit

6/28 20,000.00

Salaries and Wages

Date Debit

6/28 35,000.00

Taxes and Licenses

Date Debit

6/28 5,000.00
 Utilities Expenses
Date Debit

6/28 15,000.00
 Trial Balance

Account Tittles Debit Credit

Cash in Bank P 308,000.00

Accounts Receivable P 5,000.00
Food and Beverage Inventory P 60,000.00
Equipment and Facilities P 180,000.00
Accounts Payable P 180,000.00
N. Alegre, Capital P 385,000.00
N. Alegre, Drawing P 10,000.00
Room Sales P 23,000.00
Food and Beverage Sales P 115,000.00
Cost of Food and Beverage Sales P 65,000.00
Laundry Expenses P 20,000.00
Salaries and Wages P 35,000.00
Taxes and Licenses P 5,000.00
Utilities Expenses P 15,000.00

Total P 703,000.00 P 703,000.00