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ACTIVITY 3: LET'S RECALL IT! TASK TIME TRACKER THIS TASK IS GOOD FOR 10 MINUTES Started: Finished: Here are some accounts used in each element in accounting equation. Identify each accounts whether it is asset, liabilities or equity. Put a check (v) mark for the correct element for each account. ASSET LIABILITIES EQUITY 1. Accounts Payable 2. Land . Building . Office Supplies Expense 5. Antonio, drawing . Salary Payable 7. Depreciation Expense 8. Utilities Expense 9. Office Equipment 10. Accounts Receivable ACTIVITY 4: TRY-OUT TASK TIME TRACKER THIS TASK IS GOOD FOR 30 MINUTES. Started: Finished Listed below are ten business transactions for SanaOwl Company during its first month of operations. a. Owner invested cash in the business amounting to P300,000 b. Purchased equipment for cash amounting to P50,000 c. Purchased inventories through credit amounting to P35,000 d. Purchased furniture amounting to P30,000. Made partial payment with cash (P10,000) and incurred an accounts payable for the balance (P20,000) e. Paid cash to the local government for business permit (P9,000) f. Made sales of P 17,000 - P 12,000 cash sales, P5,000 credit sales g. The cost of the sales made in (f) amounted to P8,500 h. Paid the accounts payable in (d) i. Collected P2,500 out of the P5,000 credit sales in (f) j. Paid employee P 12,000 Indicate the effects of the given transactions with the corresponding accounts on each of the financial statement elements in the table shown below. The answer for transaction (a) is given as an example: Assets Liabilities + Equity Revenues Expenses a. P30,000 (cash) P30,000 (owner, capital) b. Lesson 2: THE DOUBLE-ENTRY BOOKKEEPING SYSTEM: THE ACCOUNTING EQUATION | 4