problem 4. working paper following the table below

Problem 4: various Current - Assets Tla nsaoliens The following accounts were included in the unadjusted trial balance of Gaara Company as December 31 . 201 3. Cash. P240300 Accounts receivable 5:53.500 Merchandise Inventory 1 512.500 Accounts payable 1.050.250 Accrued expenses 10?.?50 During your audit. you noted that Gaara held its cash receipts books open after yecr end. In addition. your audit revealed the following: I Receipts for January 2019 of P153. 4550 were recorded in the December 2015 cash receipts journal. The receipts of P90.025 represents cash sales and P23. 625 represents collections from customers. net of 595 cash discounts. I Accounts payable at P93.100 was paid in January 2019. The payments on which discounts of P3.100 was taken. were included in the December 2015 check register. - Merchandise inventory is valued at P1.512.500 prior to any adjustments. The following information has been found relating to certain inventory transaction: on Goods valued at P155950 are on consignment with a customer. These goods are not included in the P1.512.500 inventory gure. a Goods costing P54.3?5 were received from a vendor on January 4. 2019. The related invoice was received and recorded on January 5. 2019. The goods were shipped on December 31. 2015. terms FOB shipping point. a Goods costing P159395 were shipped on December 31. 2010 and were delivered to the customers on January 3. 2019. The terms of the invoice were FOB Shipping Point. The goods were included in the 2015 ending inventory even though the sale was record ed in 2015. a A P45.500 shipment at goods to a customer on December 30. terms FOB Destination are not included in the year-end inventory. The goods cost P131500 and were delivered to the customer on January 3. 2019. The sale was properly recorded in 2019. a The invoice for goods costing P113350 was received and recorded as a purchase on December 31. 2018. The related goods. shipped FOB Destination were received on January 4. 2019. and thus were not included in the physical inventory. a Goods valued at 9153. 200 are on consignment from a vendor. These goods are not included in the physical inventory. Required: Prepare a working paper. [10 points] Cash Accounts receivable. Meroh andise Accounts Payable before allowances Inventory before allowances