The following transaction transaction of National Government Agency BBB has transpired during the 1st quarter of FY 2021:

1. Received the receipt of appropriation amounting to 40M pesos:

PS ---------- 18M

MOOE ----- 15M

CO ---------- 7M

2. Received the receipt of allotment amounting to 35M pesos from DBM:

PS ----------17.5M

MOOE -----15M

CO --------2.5M

3. Received Notice of Cash Allocation in the amount of 6M from DBM for the 1st quarter operating requirements

4. Accrued the following items for the payment of salaries and wages of employees in the amount of 1,200,000

Salaries and Wages	950,000
PERA	150,000
Representation Allowance	50,000
Transportation Allowance	50,000
Mandatory Deductions
GSIS Premium	90,000
PAG IBIG Premium	20,000
PHILHEALTH Premium	15,000
Witholding taxes	50,000

5. Granting of cash advance for the payment of the above salaries and wages

6. Liquidation of the cash advance granted

7. Purchased on account Office Supplies in the amount of 50,000. Tax is 2,500

8. Paid water expenses for the month, P35,000. Tax 3,500

9. Paid Janitorial Services rendered, 87,000. Tax 6,000

10. Purchased 2 Units Computer in the amount of 120,000. tax is 10,000

11. Remitted the mandatory deductions made together with the following government share to respective agencies.

GSIS 120,000

PAG IBIG 15,000

PHILHEALTH 15,000

12. Remitted taxes witheld from all sources

Requirements:

a. Indicated entries to record the transactions (include all the necessary data in recording the transactions)

b. Identify the appropriate forms to be used for recording the above transaction

c. Identify the accounting records and budget registries where the above transactions should be recorded

d. Use the following format:

Item Entries to be made Number Forms to be Accounting used in recording records/Budget the transaction records used 1 2 3 4 5 6 7 8 9 10 11 12 Item Entries to be made Number Forms to be Accounting used in recording records/Budget the transaction records used 1 2 3 4 5 6 7 8 9 10 11 12