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33 Muaunotina Kochi Ben Sesinda OMKPSi Carpaty Trial Balance Deceba 31, 2019 220.000 30.00 5.000 153000 40.000 Cash Accounts Recevable Prepaid innance Supplies Office Equipment Accumulated Depreciation - One Equpurient Accounts Payable Abad Capital Service Recauc Salarica Popese Rent TOTAT 220,000 30.000 50000 10.000 20.000 PI DEGA If on Dec 31, 2019, the insurance still unexpired amounted to P4,000, the adjusting entry would contain a * OT (1 Point) Credit to Frepaid Insurance for p 4,000. Credit to Prepaid Insurance for P 1,000. Debit to Insurance Expense for P4,000. Debit to Prepaid Insurance for P 1,000, 34 On January 1, the assets of Mugunghwa Kkochi Pieot Seumnida (MKPS) Company were P500,000 and the liabilities were P200,000. During the year the assets increased by P100,000 and the liabilities decreased by P50,000. Owner's Equity on December 31 was: * (1 Point) P300,000 P350,000 P250,000 P450,000 35 On October 1, 2021, Mugunghwa kkochi Pieot Seumnida (MKPS) Company paid P100,000 to lease the entire building for 5 months. The accountant immediately recorded this transacion as Dr: Prepaid Rent and Cr: Cash on that date. Because of this, the accountant prepared the necessary adjusting entry. Upon continuing the accounting cycle for the following year, January 2021, select the appropriate reversing entry: (1 Point) DR Rent Expense P40,000; CR Prepaid Rent P40,000 DR Prepaid Rent P40,000; CR Rent Expense P40,000 DR Rent Expense P60,000;CR Prepaid Rent P60,000 Not Applicable 36 Suppose your business has cash of P50,000, receivables of P60,000 and furniture totaling P200,000. The store owes P80,000 on account and has a P100,000 note payable. How much is your equity? * (1 Point) P20,000 P130,000 P180,000 P310,000 Net effect on Assets: * (1 Point) Assets Llabilities Owners Equity Transactions a.) Mr. MKPS received a retirement pat of Php 3,000,000 cash and invested half of this to put up his business. b.) From the remaining pension of Php 500,000, he got a car for his own use, Php 750,000 and issued a note for the balance. c) He hired a cook, a cashier and a server for a monthly salary of Php 5,000 each worker. d.) He bought cooking equipment and paid Php 350,000. e.) He bought office equipment from Squid Co. for Php 125,000 on credit. f) He paid half of the account due to Squid Co. He took home Pho 5.000 cash for his own use. 1,682,500 2,057,500 1,557,500 2,307,500