Make a journal and ledger to this one.

  

Aman Barzaga owns and operates the AB Meat Mart. He opened the business on January 1, 2010 selling beef, pork, chicken, caned goods and dairy products. The following balances for the five months of its operations are found in its general ledger and subsidiary ledger. Cash on hand Cash in bank Accounts Receivable Merchandise Inventory Prepaid Supplies Furniture & Equipment Delivery Jeep Accounts Payable Notes Payable dated May 15, 18%, 45 days Withholding Taxes Payable Ss and PH Premiums Payable Pag-ibig Premiums Payable Barzaga, Capital Barzaga, Drawing 75,000 Sales 154,734 Sales Discount 10,250 Sales Returns and Allowances 173,800 Purchases 1,500 Freight in 17,655 Purchase Returns & Allow. 215,200 Purchase Discount 7,350 Utilities Expense 150,000 Repairs & Maintenance 2,990 Taxes & Licenses Expense 2,700 Sales Salaries Expense 1,197 Commission Expense 471,148 Rent Expense 20,000 sS and PH Premium Expense HDMF Premium Expense 274,450 3,500 2,500 70,710 1,105 3,000 1,550 1,810 3,755 3,000 59,850 14,500 75,000 8,516 2,000 Accounts Receivable: Auring Cold Store Ben Sunga Chit Grocery Store Virgie Meat Mart P1,450 Dated 2,500 3,750 2,550 May 25 April 12 May 5 May 30 Accounts Payable Joffre's Farm Josie's Chicken House Johny's Piggery P2,450 Dated 2,500 2,400 May 29, 2/10, n30 May 25, 2/15, n30 May 25, 2/15, n30 Terms of account sales is 2/10, n30 for all customers. All collections are immediately deposited. All payments are made by checks if over P5,000. VAT of 12% already included in all imvoices 1 Purchased beef from Joffre's Farm, P2,464 Terms: 20% down, balance 2/10, n'30 3 Purchased poultry products from Josie's Chicken House, P3,360 list price. Terms: Cash less 5% trade discount. A helper got a cash advance of P150. 4 Sold goods on account to Auring Cold Store, P6,160 5 Paid for gas and oil, P336. 7 Sold goods to Myma's Variety Store, P15,680 and received a 15 day 187% promissory June mote S Chit Grocery paid for its account. Paid BIR for the withholding tax, SS, PhilHealth and HDMF for the premiums. 9 Virgie Meat Mart paid P1,500 to apply to its account.