UNI PRECIOUS GENERAL MERCHANDISING (PERIODIC METHOD) UNI PRECIOUSestablished a General Merchandising. The existing accounts and balance ofUNIPRECIOUS General Merchandising as of January 31, 2021 showed the following. 111 CASH 138,710 112 ACCOUNT RECEIVABLE 28,500 113 MERCHANDISE INVENTORY 42,840 115 SUPPLIES 7,000 120 EQUIPMENT 25,000 211 ACCOUTS PAYABLE 30,000 212 NOTES PAYABLE 10,000 311 UNI PRECIOUS CAPITAL 202,050 UNI PRECIOUS GENERAL MERCHANDISING DATE TRANSACTIONS FEBRUARY 1 Paid rent for the month 5,000. Made 50% partial payment to MANUEL DISTRIBUTORS. 2 Purchased merchandised on account 20,000. to BROTHERS BODEGA STORE. Terms 2/15,n/30. Paid freight 1% of total merchandised purchased. FOB shipping point. 3 Purchase merchandise from MEGA WAREHOUSE, 35,000 terms 2/15, n/30. FOB shiping point paid freight 2% of the total amount of merchandise purchased. 4 Received full payment from NEALLYN MINIMART. 5 Paid MANUEL DISTRIBUTORS in full. 6 Sold merchandise to MGVA DISTRIBUTOR, 15,000 terms 2/15,n/30. Paid freight 200 FOB destination. 7 Received credit from MEGA WAREHOUSE for the purchased merchandise returned, amount 5% of the total purchased merchandise. 8 Returned merchandise to BROTHERS BODEGA STORE 3,000. 9 Received partial payment of 60% to TRISH SARI SARI STORE. 10 Sold merchandise on cash 35,000. Paid freight 500. 11 Paid 3% of the total approved loan last January 22. 12 Received return from MGVA DISTRIBUTOR, 2,000. 13 Maid 60% partial paymet to MEGA WARE HOUSE. 14 Made 50% partial payment to BROTHERS BODEGA STORE. 15 Paid employees salary 5,000. 16 Collected full payment from TRISH SARI SARI STORE. 17 Paid BROTHERS BODEGA STORE in full. 18 Paid MEGA WAREHOUSE in full. 19 Sold merchandise to TRISH SARI SARI STORE 18,000 terms 2/10, n/30, Paid freight 300. 20 Sold merchandise on cash 80,000. 21 Received full payment from MGVA DISTRIBUTOR. 24 Received return from the cash sales on January 10, 2,000. 26 Purchased merchandised 15,000, terms 2/15,n/30 FOB destination 300. 27 Got cash from the business 3,000 for personal use. 28 Paid employees salary 5,000. Utility expense 2,000. Supply inventory end 2,680. Merchandise inventory end. 15,240.

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