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IN THIS ACTIVITY, PREPARE THE JOURNAL ENTRIES, LEDGER AND UNADJUSTED TRIAL BALANCE

DIRECTION: Prepare Journal Entries, Ledger and Unadjusted Trial Balance Mr. Lee Min Ho, a Korean living in the Philippines* established a travel and tours agency business in the Philippines which she called LANDING ON YOU TRAVEL SERVICES COMPANY, a company that promises safe travel with no crash landing* * *. The company started pre-operational activities on April 1, 2020 and rendered their first travel services on April 9, 2020. The business offers travel and tours services to local Philippine destinations such as Batanes, Sagada, Cebu, Camarines Sur, and Palawan, international Asian destinations such as South Korea, Japan, Thailand, Singapore, and Hong Kong, and other travel services such as VISA assistance and flight booking assistance. CHART OF ACCOUNTS 101 Cash 301 Ho, Capital 102 Accounts Receivable 302 Ho, Drawing 103 Office Supplies 104 Prepaid Rent 501 Salaries Expense 106 Office Equipment 502 Utilities Expense 503 Taxes and Licenses 201 Accounts Payable 202 Notes Payable 203 Unearned IncomeTransactions of the company on its first month of operations (December 2021) are as follows: 1 (Transaction if 1) Miss Yoon Se-Ri invested P6,000,000 to open Landing On You Travel Services Company. Five (5) employees were initially hired for the travel services team with two (2) drivers. 3 (Transaction if 2) Purchased two (2) units of a shuttle 15-seater van amounting to P1,600,000 per vehicle, on account. 4 (Transaction if 3) Purchased ten (10) computer equipment sets for operational purposes, P30,000 per unit, cash payment made. 5 (Transaction if 4) Purchased ofce supplies amounting to P50,000 and paid rent in advance covering 6 months' equivalent rent, P150,000. 8 (Transaction if 5) Purchased furniture and fixtures such as tables, chairs, cabinets and sofa set for guests and clients, package of P600,000, P200,000 paid in cash, balance on account. 9 (Transaction if 6) Started operations through rendering travel services to customers with the following details: Destination Tara na sa Batanes 3 days 2 nights Number of persons 10 persons Price per person P7316 Payment terms Cash payment 11 (Transaction if 7) Paid the amount of one of the two shuttle vans purchased on December 3, 2021. 15 (Transaction if 8) Paid salaries of employees, total of P95,000 in cash. 18 (Transaction # 9) Rendered travel services to customers with the following details: Destination Wonderful Seoul 5 days 4 nights+ Gyeonggido Day Tour Number of persons 5 persons Price per person P38,888 Payment terms Payable in one month (on account) 23 (Transaction # 10) Received advanced payment for the following travels: Destination Japan, Japan, Sagot Sa Kasiyahan 5 days 4 nights April 25-30, 2020 Number of persons 10 persons Price per person P63,800 Payment terms Advanced payment 25 (Transaction # 11) Received payment from three (3) customers of the Wonderful Seoul 5 days 4 nights + Gyeonggido Day Tour who went to South Korea on Dec 18, 2021