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Below is the Post-closing trial balance of Alcer Trading on December 31, 2016. Alcer Trading Post-Closing Trial Balance December 31, 2016 Cash 45,500 Accounts Receivable 10,000 Notes Receivable 25,000 Merchandise Inventory 35,000 Equipment 26,450 Accumulated Depreciation 5,500 Accounts Payable 21,450 Alcer, Capital 115000 Total P 141,950 # 141,950 The subsidiary ledgers contain the following information: (1) accounts receivable- A. Richards P2, 500, J. Manalo P3, 500, W. Bayola P4, 000; (2) accounts payable-T. Sato P10, 000, J. De Leon P6, 450 and A. Cruz P5, 000. The cost of all merchandise sold was 60% of the sales price. The transactions for January 2017 are as follows. Jan. 3 Sold merchandise to M. Mendoza P10,000, terms 2/10, n/30. 5 Purchased merchandise from P. Luna P12,500, terms 2/10, n/30. 7 Received a check from W. Bayola P4,000. 11 Paid freight on merchandise purchased P800. 12 Paid rent of P5,000 for January. 13 Received payment in full from M. Mendoza. 14 Post all entries to the subsidiary ledgers. Issue a credit memo to acknowledge receipt of damaged merchandise of P500 returned by A. Richards 15 Send A. Cruz a check for in full payment of account, discount P250. 17 Purchased merchandise from M. Santos P9,600, terms 2/10, n/30. 18 Paid sales salaries of P5,800 and office salaries P6,500. 20 Gave J. De Leon a 60-day note in full payment of account payable. 23 Total cash sales amount to P18,600 24 Post all entries to the subsidiary ledgers. Sold merchandise on account to J. Manalo P10,700, terms 1/10, n/30. 27 Send P. Luna a check for P9,500. 29 Received payment on a note of P 15,000 from R. Rodriguez (short-term, non-interest-bearing note) 30 Returned merchandise of P500 to M. Santos for credit. Post all journals to the subsidiary ledger. Instructions: Prepare a trial balance at January 31, 2017