Made an Unadjusted trial balance using the table below

H Date Amount Business/Bank Forms to be filled up Journal G General Journal Journal Entry Particulars Debit Cash 400,000 J. Loyd, Capital Credit 01-Jul John Loyd made an initial contribution to the business by depositing money into the 400.000 Deposit Slip Cash Receipt 400,000 90,000 1 Purchased laptop from Wilcon, Inc. for office use. Payment term: COD (Cash on Delivery) 90,000 Purchase Order Check Voucher Bank Check Cash Disbursment Office Equipment Cash 8 90,000 9 60.000 2 Paid office rental for 6 months 60,000 Check Voucher Bank Check Cash Disbursment Prepaid Expense Cash 60,000 60,000 4 Received 200 reams of bond papers inventory) ordered from Jenessa Corp. Payment terms: 2/10,n/30. 60,000 Check Voucher Bank Check Cash Disbursment Inventory Accounts Payable 60,000 67,500 67,500 7 Delivered 150 reams of bond papers to Jerome Company. Payment terms: 2/10. n/20. The cost of the merchandise was P45,000. 67,500 Delivery Receipt Sales Invoice Sales Journal Accounts Receivable Sales Cost of Sales Inventory 45,000 45,000 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 60.000 8 Paid the July 4 purchases 58,800 Check Voucher Sales Invoice Cash Disbursment Accounts Payable Cash Inventory (600000*2%) 58,800 1,200 7.000 15 Paid salary of the employee 7,000 Check Voucher Bank Check Cash Disbursment Salaries Expense Cash 7,000 Received payment from the July 7 sales 16 66.150 1,350 66.750 Office Receipt Check Deposite Cash Sales Discount Sales Cash Receipt 67,500 9,000 32 33 34 9,000 18 Sold 20 reams of bond papers to Amira Company. Amira picked up the merchandise from the store. Payment term: 15 days. Cost of merchandise was P6,000 9,000 Sales Invoice Sales Journal Sales Journal Accounts Receivable Sales Cost of Sales Inventory 6,000 35 6,000 36 37 50,000 19 Received 10 boxes of ballpoint pens from Anie, Inc. Payment terms: COD 50,000 Purchase Order Receiving Receipt Cash Disbursment Inventory Cash 38 50,000 39 40 Cash 26,000 41 Over the counter sale of four (4) boxes of ballpoint pens to Hestor Company. Cost of merchandise was P 20,000 Sales 22 26,000 26,000 Sales Invoice Official Receipt Cash Receipt 42 20.000 Cost of Sales Inventory 43 20,000 44 Received 10 calculators from Christian Corporation. Payment terms: 30 days. 8,000 45 46 23 8,000 Purchase Order Receiving Report Purchase Journal Inventory Accounts Payable 8,000 47 48 9,600 49 Sold six (6) calculators to Christine Company. Christine picked up the merchandise from the store. Payment Term: 15 days. Cost of merchandise was P4.800 9.600 24 9,600 Sales Invoice Sales Journal Accounts Receivable Sales Cost of Sales Inventory 50 4,800 4.800 51 52 4,000 53 54 25 Paid electricity bill 4,000 Check Voucher Bank Check Cash Disbursment Utilities Expense Cash 4.000 55 56 3,200 57 3,200 26 Received two (2) defective calculators from Christine Company. Cost of defective calculators is P1.600. 3.200 Receiving Report General Journal Sales Returen & Allowance Account Receivable Inventory Cost of Sales 58 1,600 59 1,600 60 61 62 31 Withdrawal Slip 20,000 20,000 Cash Disbursment J. Loyd. Drawing Cash Over the counter cash withdrawal by the owner, John Loyd, for his personal expenses. 20,000 63 64 Total : 1,019,200 1,019,200