1.) What is the balance of the following account numbers at the end of the month?

a. Account Number 201

b. Account Number 103

c. Account Number 401

d. Account Number 105

e. Account Number 500

f. Account Number 101

g. Account Number 200

h. Account Number 400

i. Account Number 100

2.) What is the grand total of the debit side that would equal to the credit side of the trial balance on June 30, 2020?

OPEN-ENDED Grabby Pasalamat passed the CPA board exam 3 years ago. She has decided to practice her profession as a Certified Public Accountant (CPA). She formalized her practice and her books starting June, 2020. Given below is her chart of accounts: 100 101 102 103 104 105 200 201 Cash in Bank Notes Receivable Accounts Receivable Advances to Clients Office Equipment Furnitures and Fixtures Notes Payable Accounts Payable 400 Pasalamat, Capital 401 Pasalamat, Drawing 500 Service Revenue 600 Rent Expense 601 Taxes and licenses 602 Supplies Expense 603 Transportation Expense 604 Membership Dues Here are the transactions of her new accounting firm: June 1 She signed a contract to rent an office cubicle, with a monthly rental of P5,000. Bizdump agreed that she will make the first rental payment at the end of the month instead of June 3, 2020. It has been a policy of Mrs. Berna Dump that lessors pay in advance. Mrs. Berna Dump, who owns the office cubicle, understands how it is to start as a new CPA. 2 She invested P 200,000 cash, tables and chairs P25,000 and a personal computer and printer worth P55,000 in her business. She deposited the cash of her business in Bank of the Philippine Islands. 5 . She paid the following to the City Hall, the BIR and the DTI: City Hall - Privilege Tax Receipt : P 250 DTI - Business Name Registration: 500 BIR - CPA Accreditation : 1,000 7 Grabby was engaged by Kenny Chico to audit his company as of May 31, 2020. Grabby has finished the audit and billed for an audit fee of P 30,000. Mr. Chico paid P10,000 and will pay the balance in 30 days. 10 Grabby does bookkeeping Jobs for Wendy Berger. She sent Wendy the bill for the month of May, P 5,000. 13 She paid to the BIR in behalf of her client Mr. Zanjo Marudo, P3,500 for the quarterly income taxes that became due. She presented a bill to Mr. Marudo for the taxes paid. 15 Mrs. Dump permitted Grabby to put up a sign on the glass door of Bizdump. Grabby contracted Ron Dalla to do the plastic signage for P1,200. She paid him 30% of the contract price and the balance upon delivery. 17 For services rendered to Mr. Marudo, Grabby collected P2,500. She also received the amount that she had advanced in behalf of her client. 18 Grabby Pasalamat's helper called her in the office that her son was rushed to the hospital due to a high fever. Grabby passed by Metro Bank to withdraw P20,000 on her way to the hospital. 19 Grabby Pasalamat was engaged by Goldie Look to organize and register the new company that she is putting up. Grabby has registered the new company and her service fee is P15,000. She received 30% down payment, balance collectible within 7 days. 20 Wendy Berger paid Grabby for services rendered last May. 21 Grabby withdrew her computer and printer from the business. It was valued at the same amount it was invested. 22 A new computer notebook was purchased for P48,000. Forty percent was paid in cash; a 6%, 90-day promissory note was signed for the balance. 23 Grabby withdrew from BPI P10,000 for personal use. 24 Collected from Mr. Kenny Chico P13,000 as his partial payment for audit services rendered. 28 Sent a bill to Goldie Look to remind her of the service fee that is overdue. Goldie Look admitted that she won't have the money to pay Grabby Pasalamat. She instead opted to sign a 30-day, 6% promissory note. 30 Grabby is unable to pay Mrs. Berna Dump for the rent due today