SHERWINPOGI Corporation pays its outside salespersons fixed monthly salaries and commissions on net sales. Sales commissions are computed and paid on a monthly basis (in the month following the month of sale), and the fixed salaries are treated as advances against commissions. However, if the fixed salaries for salespersons exceed their sales commissions earned for a month, such excess is not charged back to them. Pertinent data for the month of September 2020 for the three salespersons in sales region 2 are as follows: Salesperson Fixed Salary Net Sales Commission Rate A Php 10,000 Php 200,000 4%

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SHERWINPOGI Corporation pays its outside salespersons fixed monthly salaries and commissions on net sales. Sales commissions are computed and paid on a monthly basis (in the month following the month of sale), and the fixed salaries are treated as advances against commissions. However, if the fixed salaries for salespersons exceed their sales commissions earned for a month, such excess is not charged back to them. Pertinent data for the month of September 2020 for the three salespersons in sales region 2 are as follows: Sales Fixed Salary Net Sales Commission A 10,000 200,000 4% B 14,000 400,000 6% C 18,000 600,000 6%

SHERWINPOGI Corporation pays its outside salespersons fixed monthly salaries and commissions on net sales. Sales commissions are computed and paid on a monthly basis (in the month following the month of sale), and the fixed salaries are treated as advances against commissions. However, if the fixed salaries for salespersons exceed their sales commissions earned for a month, such excess is not charged back to them. Pertinent data for the month of September 2020 for the three salespersons in sales region 2 are as follows: Sales Fixed Salary Net Sales Commission A 10,000 200,000 4% B 14,000 400,000 6% C 18,000 600,000 6%

* What total amount should SHERWINPOGI Corporation accrue for sales commission payable at September 2020?

Problem 3: SHERWINPOGI Corporation pays its outside salespersons fixed monthly salaries and commissions on net sales. Sales commissions are computed and paid on a monthly basis (in the month following the month of sale), and the fixed salaries are treated as advances against commissions. However, if the fixed salaries for salespersons exceed their sales commissions earned for a month, such excess is not charged back to them. Pertinent data for the month of September 2020 for the three salespersons in sales region 2 are as follows: Salesperson Fixed Salary Net Sales Commission Rate A Php 10,000 Php 200,000 4% Problem 3: SHERWINPOGI Corporation pays its outside salespersons fixed monthly salaries and commissions on net sales. Sales commissions are computed and paid on a monthly basis (in the month following the month of sale), and the fixed salaries are treated as advances against commissions. However, if the fixed salaries for salespersons exceed their sales commissions earned for a month, such excess is not charged back to them. Pertinent data for the month of September 2020 for the three salespersons in sales region 2 are as follows: Salesperson Fixed Salary Net Sales Commission Rate A Php 10,000 Php 200,000 4%