instructions below

ILLUSTRATION Cash Disbursements Jounal Check No. Page 14 Date Particulars PR Account Sundry Accounts Accounts Payable Purchase Discount Cash 2019 Code Debit Debit Credit Credit Mar-08 12314 Pants Supplier 110 44,800.00 300.00 44,000.00 Mar-15 12315 Withdrawals 303 10,000.00 10,000.00 Mar-30 12316 Salaries Expenses 501 60,000.00 60,000.00 114,800.00 500 00 114,000.00 Assume the following cash payments made by Naraniag Enterprises for March 2019 * March 08: Paid Pants Suppliers with a 2% cash discount before VAT. Issued check no. 12314 March 15:Withdrawals by Mr. Naraniag, P10,000.00, Issued check no, 12315 March 30: Paid salaries of employees, P60,000.00. Issued check no. 12316