ASSETS

110 CASH
120 ACCOUNTS RECEIVABLE
130 OFFICE SUPPLIES
140 PREPAID RENT
150 LAND
160 BUILDING
165 ACCUMULATED DEPRE - BUILDING
170 FURNITURES AND FIXTURES
175 ACCUMULATED DEPRE - F/F

LIABILITIES
210 ACCOUNTS PAYABLE
220 NOTES PAYABLE
230 INTEREST PAYABLE
240 UNEARNED CONSULTING REVENUES

OWNER'S EQUITY
310 ARIB, CAPITAL
320 ARUB, WITHDRAWAL
330 INCOME SUMMARY

INCOME
410 CONSULTING REVENUES
420 REFERRAL REVENUES

EXPENSE
510 SALARIES EXPENSE
520 OFFICE SUPPLIES EXPENSE
530 RENT EXPENSE
540 INSURANCE EXPENSE
560 DEPRE EXPENSE - BUILDING
570 DEPRE EXPENSE - F/F
580 MISCELLANEOUS EXPENSE
590 INTEREST EXPENSE
 General Journal
Date Particulars Ref. Debit Credit
 CASH ACCOUNTS RECEIVABLE OFFICE EQUIP OFFICE FURNI

a. 280,000 b. 1,000 f. 12,940 n. 5,500 b. 4,950 c. 12,300

i. 17,650 c. 12,300 d. 2,750
e. 1,080
g. 1,850
h. 3,500
j. 1,000
k. 8,400
l. 3,500
m. 8,500
n. 5,500
303,150.00 41,130 12,940 5,500 7,700 0 12,300
262,020 7,440 7,700 12,300

SALARIES EXPE RENT EXPE UTILITIES EXPE MISCE EXPE

l. 3,500 k. 8,400 e. 1,080 h. 3,500

g. 1,850

3,500 0 8,400 0 2,930 0 3,500

3,500 8,400 2,930 3,500
OFFICE FURNI ACCOUNTS PAYA DALANGIN, CAPT DALANGIN, WITHDRA

j. 1,000 b. 3,950 a. 280,000 m. 8,500

d. 2,750

1,000 6,700 0 280,000 8,500 0

5,700 280,000 8,500

MISCE EXPE
CASH 262,020
ACCOUNTS RECEIVABLE 7,440
OFFICE EQUIPMENT 7,700
OFFICE FURNITURE 12,300
ACCOUNTS PAYABLE 5,700
DALANGIN CAPITAL 280,000
DALANGIN WITHDRAWAL 8,500
PROFESSIONAL FEES 30,590
SALARIES EXPENSE 3,500
RENT EXPENSE 8,400
UTILITIES EXPENSE 2,930
0 MISCE EXPENSE 3,500
316,290 316,290
PROFESSIONAL FEES

f. 12,940
i. 17,650

0 30,590
30,590
 CASH ACCS RECEIVABLE

1 67,000.00 17,500.00 2 15 42,200.00 21,000.00 20.00 6

8 18,350.00 1,750.00 3 27 14,150.00 9
20 21,000.00 6,000.00 7
8,050.00 9
11,600.00 11
5,700.00 16
4,300.00 19
14,500.00 21
14,200.00 22
3,850.00 24
1,250 25 56,350.00 21,000.00
106,350.00 88,700.00 35,350.00
17,650.00

ACCS PAYABLE OMOTOY CAPITAL

16 5,700.00 15,700.00 6 67,000.00 1 21

5,700.00 15,700.00 0 67,000.00

10,000.00 67,000.00

TELEPHONE EXPE MISCE EXPE

25 1,250.00 19 4,300.00

1,250.00 0 4,300.00 0
1,250.00 4,300.00
 PLUMBING SUPP PREPAID ADVERTISING SERVICE VEHICLE

15,700.00 7 6,000.00 2 81,000.00

8,050.00

23,750.00 0 6,000.00 0 81,000.00

23,750.00 6,000.00 81,000.00

OMOTOY WITHDRA PLUMBING REVENUES SALARIES EXPE

14,500.00 18,350.00 8 11 11,600.00

42,200.00 15 22 14,200.00
14,150.00 27

14,500.00 0 0 74,700.00 25,800.00

14,500.00 74,700.00 25,800.00

CASH 17,650.00
ACCS RECEIVABLE 35,350.00
PLUMBING SUPP 23,750.00
PREPAID ADVERTISING 6,000.00
SEVRVICE VEHICLE 81,000.00
NOTES PAYA 59,650.00
ACCS PAYA 10,000.00
OMOTOY CAPI 67,000.00
OMOTOY WITHDR 14,500.00
PLUMBING REVENUES 74,700.00
SALARIES EXPE 25,800.00
RENT EXPE 1,750.00
TELEPHONE EXPE 1,250.00
MISCE EXPE 4,300.00
211,350.00 211,350.00
SERVICE VEHICLE NOTES PAYABLE

63,500.00 2
24 3,850.00

0 3,850.00 63,500.00
59,650.00

SALARIES EXPE RENT EXPE

3 1,750.00

0 1,750.00 0
1,750.00
 CASH ACCS RECEIVABLE

A 250,000.00 6,700.00 b g
f 19,250.00 5,750.00 d
j 12,350.00 35,000.00 e
5,600.00 g
7,000.00 h
2,080.00 i
7,400.00 k
5,000 l
2,750.00 m
2,800.00 n
281,600.00 80,080 - -
201,520.00 -

EVANGELISTA CAPI EVANGELISTA WITHDRA

250,000.00 a l 5,000.00

- 250,000.00 5,000.00 -
250,000.00 5,000.00

UTILITIES EXPE MISCE EXPE

i 2,080.00 n 2,800.00

2,080.00 0 2,800.00 0
2,080.00 2,800.00
 PREPAID INSURANCE EQUIPMENT FURNITURES AND FIX

5,600.00 c 3,250.00 b 6,700.00

e 115,000.00

5,600.00 0 118,250.00 0 6,700.00

5,600.00 118,250.00 6,700.00

LAUNDRY REVENUES SALARIES EXPE SUPPLIES EXPE

19,250.00 f k 7,400.00
12,350.00 J

- 31,600.00 7,400.00 - -
31,600.00 7,400.00 -

CASH 201,520.00
ACCS RECEIVABLE -
PREPAID INSURANCE 5,600.00
EQUIPMENT 118,250.00
FURNI AND FIX 6,700.00
ACCS PAYA 73,500.00
EVANGELISTA CAPI 250,000.00
EVANGELISTA WITHDR 5,000.00
LAUNDRY REVENUES 31,600.00
SALARIES EXPE 7,400.00
SUPPLIES EXPE -
RENT EXPE 5,750.00
UTILITIES EXPE 2,080.00
MISCE EXPE 2,800.00
355,100.00 355,100.00
FURNITURES AND FIX ACCS PAYA

h 7,000.00 3,250.00 c
m 2,750.00 80,000 e

0 9,750.00 83,250.00
73,500.00

SUPPLIES EXPE RENT EXPE

d 5,750.00

0 5,750.00 0
5,750.00
 CASH ACCS RECEIVABLE

A. 180,000.00 4,620 D G 16,120.00 6,900.00 J C

J 6,900.00 7,400.00 E D
M 2,420.00 990.00 F E
1,800.00 H
910.00 I
3,260.00 K
5,000.00 L
8,250 N
11,500.00 O

189,320.00 43,730 16,120.00 6,900.00

145,590.00 9,220.00

GAMOLO WITHDRA SERVICE REVENU

O 11,500.00 16,120.00 G N
2,420.00 M

11,500.00 - - 18,540.00
11,500.00 18,540.00
 OFFICE EQUI MEDICAL EQUIP ACCOUNTS PAYABLE

3,260 B 72,000.00 K 3,260.00

4,620.00
15,400.00

23,280.00 0 72,000.00 0 3,260.00

23,280.00 72,000.00

SALARIES EXPE RENT EXPE UTILITIES EXPE

8,250.00 L 5,000.00 F 990.00

I 910.00

8,250.00 - 5,000.00 - 1,900.00

8,250.00 5,000.00 1,900.00

CASH 145,590.00
ACCS RECEIVABLE 9,220.00
OFFICE EQUIPMENT 23,280.00
MEDICAL EQUIP 72,000.00
ACCOUNTS PAYABLE 8,000.00
GAMOLO CAPI 252,000.00
GAMOLO WITHDRA 11,500.00
SERCIVE REVENU 18,540.00
SALARIES EXPE 8,250.00
RENT EXPE 5,000.00
UTILITIES EXPE 1,900.00
MISCE EXPE 1,800.00
278,540.00 278,540.00
ACCOUNTS PAYABLE GAMOLO CAPI

3,260.00 C 180,000.00 A
8,000.00 E 72,000 B

11,260.00 - 252,000.00
8,000.00 252,000.00

UTILITIES EXPE MISCE EXPE

H 1,800.00

0 1,800.00 0
1,800.00
 General Journal
Date Particulars Ref. Debit Credit
2023
May-03 Advertising Expense 540 18,500
Accounts Payable 210 18,500
May-06 Office Equipment 150 8,800
Accounts Payable 210 8,800
May-15 Office Equipment 150 52,500
Boron, Capital 310 52,500
May-17 Accounts Receivable 120 61,800
Delivery Revenues 410 61,800
May-22 Repair Expense 530 8,500
Accounts Payable 210 8,500
May-26 Accounts Payable 210 8,800
Cash 110 8,800
May-29 Salaries Expense 510 21,000
Cash 110 21,000
May-30 Cash 110 39,000
Delivery Revenues 410 39,000
May-31 Gas and Oil Expense 520 12,500
Cash 110 12,500
Accounts Receivable 120 45,000
Delivery Revenues 410 45,000
Boron, Withdrawals 320 14,500
Cash 110 14,500
 General Journal
Date Particulars Ref. Debit Credit
2021
Oct-01 Cash 50,000
Java, Capital 50,000
Oct-02 Prepaid Insurance 14,500
Cash 14,500
Oct-03 Advertising Expense 3,200
Accounts Payable 3,200
Oct-04 Rent Expense 8,900
Cash 8,900
Oct-07 Repair Expense 2,880
Accounts Payable 2,880
Oct-10 Cash 62,500
School Fees 62,500
Oct-11 Telecommunications Expense 2,300
Cash 2,300
Oct-15 Furniture 18,800
Cash 8,800
Accounts Payable 10,000
Oct-18 Accounts Payable 3,200
Cash 3,200
Oct-21 Java, Withdrawal 8,800
Cash 8,800
Oct-24 Gas and Oil Expense 1,800
Accounts Payable 1,800
Oct-25 Cash 61,400
School Fees 61,400
Oct-27 Salaries Expense 12,000
Cash 12,000
Oct-28 Equipment 7,500
Accounts Payable 7,500
Oct-29 Cash 7,000
Accounts Receivable 7,000
Oct-30 Utilities Expense 3,600
Cash 3,600
Oct-31 Miscellaneous Expense 620
Cash 620
Equipment 12,300
Java, Capital 12,300
 General Journal GENER
Date Particulars Ref. Debit Credit Account:
2022 Date
May-02 Cash 92,500 May-02
Leon, Capital 92,500 May-07
May-03 Office Equipment 36,800 May-08
Accounts Payable 36,800 May-10
May-04 Office Supplies 17,100 May-12
Accounts Payable 17,100 May-13
May-06 Accounts Receivable 29,200 May-16
Accounting Revenues 29,200 May-19
May-07 Accounting Library 19,500 May-23
Cash 19,500 May-25
May-08 Accounts Payable 4,100 May-27
Cash 4,100 May-28
May-10 Office Condominium 265,000
Cash 38,000
Notes Payable 227,000
May-12 Salaries Expense 14,200
Cash 14,200 GENER
May-13 Cash 9,750 Account:
Accounts Receivable 9,750 Date
May-16 Telephone Expense 650 May-07
Cash 650
May-19 Cash 14,600
Accounting Revenues 14,600
May-22 Office Supplies 4,650
Accounts Payable 4,650 GENER
May-23 Leon, Withdrawals 8,150 Account:
Cash 8,150 Date
May-25 Salaries Expense 10,300 May-10
Cash 10,300
May-26 Accounts Receivable 31,600
Accounting Revenues 31,600
May-27 Professional Dues Expense 5,500
Cash 5,500 GENER
May-28 Rent Expense 3,250 Account:
Cash 3,250 Date
May-02
TRIAL BALANCE
Cash 13,200 GENER
Accounts Receivable 51,050 Account:
Office Supplies 21,750 Date
Office Condominium 265,000 May-06
Office Equipment 36,800 May-19
Accounting Library 19,500 May-26
Notes Payable 227,000
Accounts Payable 54,450
Leon, Capital 92,500
Leon, Withdrawals 8,150
Accounting Revenues 75,400
Salaries Expense 24,500
Rent Expense 3,250
Telephone Expense 650
Professional Dues Expense 5,500
449,350 449,350
 GENERAL LEDGER
Cash Account No.: 110 Account:
Explanation J.R. Debit Credit Balance Date
J-1 92,500 92,500 May-06
J-1 19,500 73,000 May-13
J-1 4,100 68,900 May-26
J-1 38,000 30,900
J-1 14,200 16,700
J-1 9,750 26,450
J-1 650 25,800 Account:
J-1 14,600 40,400 Date
J-1 8,150 32,250 May-04
J-1 10,300 21,950 May-22
J-1 5,500 16,450
J-1 3,250 13,200
Account:
Date
May-10

GENERAL LEDGER
Accounting Library Account No.: 160 Account:
Explanation J.R. Debit Credit Balance Date
J-1 19,500 19,500 May-03

GENERAL LEDGER
Notes Payable Account No.: 210 Account:
Explanation J.R. Debit Credit Balance Date
J-1 227,000 227,000 May-03
May-04
May-08
May-22

GENERAL LEDGER
Leon, Capital Account No.: 310 Account:
Explanation J.R. Debit Credit Balance Date
J-1 92,500 92,500 May-23

GENERAL LEDGER
Accounting Revenues Account No.: 410 Account:
Explanation J.R. Debit Credit Balance Date
J-1 29,200 29,200 May-12
14,600 43,800 May-25
31,600 75,400
Account:
Date
May-28

Account:
Date
May-16

Account:
Date
May-16
 GENERAL LEDGER
Accounts Receivable Account No.: 120
Explanation J.R. Debit Credit Balance
J-1 29,200 29,200
J-1 9,750 19,450
J-1 31,600 51,050

GENERAL LEDGER
Office Supplies Account No.: 130
Explanation J.R. Debit Credit Balance
J-1 17,100 17,100
J-1 4,650 21,750

GENERAL LEDGER
Office Condominium Account No.: 140
Explanation J.R. Debit Credit Balance
J-1 265,000 265,000

GENERAL LEDGER
Office Equipment Account No.: 150
Explanation J.R. Debit Credit Balance
J-1 36,800 36,800

GENERAL LEDGER
Accounts Payable Account No.: 220
Explanation J.R. Debit Credit Balance
J-1 36,800 36,800
17,100 53,900
4,100 49,800
4,650 54,450

GENERAL LEDGER
Leon, Withdrawals Account No.: 320
Explanation J.R. Debit Credit Balance
J-1 8,150 8,150

GENERAL LEDGER
Salaries Expense Account No.: 510
Explanation J.R. Debit Credit Balance
J-1 14,200 14,200
10,300 24,500

GENERAL LEDGER
 Rent Expense Account No.: 520
Explanation J.R. Debit Credit Balance
J-1 3,250 3,250

GENERAL LEDGER
Telephone Expense Account No.: 530
Explanation J.R. Debit Credit Balance
J-1 650 650

GENERAL LEDGER
Professional Dues Expense Account No.: 540
Explanation J.R. Debit Credit Balance
J-1 5,500 5,500
 General Journal GENER
Date Particulars Ref. Debit Credit Account:
Apr-02 Painting Equipment 12,300 Date
Cash 71,000 Apr-02
Villanueva, Capital 83,300 Apr-03
Apr-03 Service Vehicle 80,000 Apr-07
Cash 50,000 Apr-10
Notes Payable 30,000 Apr-11
Apr-04 Painting Supplies 3,200 Apr-12
Accounts Payable 3,200 Apr-14
Apr-05 Accounts Receivable 4,800 Apr-15
Painting Revenues 4,800 Apr-18
Apr-07 Cash 1,500 Apr-23
Painting Revenues 1,500 Apr-24
Apr-10 Painting Supplies 1,600 Apr-25
Cash 1,600 Apr-27
Apr-11 Cash 4,800 Apr-29
Accounts Receivable 4,800
Apr-12 Prepaid Insurance 4,000
Cash 4,000 GENER
Apr-13 Accounts Receivable 6,200 Account:
Painting Revenues 6,200 Date
Apr-14 Wages Expense 1,500 Apr-03
Cash 1,500
Apr-15 Maintenance Expense 400
Cash 400
Apr-18 Accounts Payable 3,200
Cash 3,200
Apr-20 Painting Equipment 6,000 GENER
Painting Supplies 2,900 Account:
Accounts Payable 8,900 Date
Apr-22 Utilities Expense 600 Apr-03
Accounts Payable 600 Apr-27
Apr-23 Cash 3,300
Accounts Receivable 3,300
Apr-24 Villanueva, Withdrawals 3,000
Cash 3,000
Apr-25 Cash 3,600
Painting Revenues 3,600 GENER
Apr-27 Notes Payable 2,000 Account:
Cash 2,000 Date
Apr-29 Wages Expense 1,800 Apr-02
Cash 1,800
GENER
Account:
TRIAL BALANCE Date
Cash 16,700 Apr-05
Accounts Receivable 2,900 Apr-07
Painting Supplies 7,700 Apr-13
Prepaid Insurance 4,000 Apr-25
Painting equipment 18,300
Service Vehicle 80,000
Notes Payable 28,000
Accounts Payable 9,500
Villanueva, Capital 83,300
Villanueva, Withdrawals 3,000
Painting Revenues 16,100
Wages Expense 3,300
Utilities Expense 600
Maintenance Expense 400

136,900 136,900
 GENERAL LEDGER
Cash Account No.: 110 Account:
Explanation J.R. Debit Credit Balance Date
J-1 71,000 71,000 Apr-05
J-1 50,000 21,000 Apr-11
J-1 1,500 22,500 Apr-13
J-1 1,600 20,900 Apr-23
J-1 4,800 25,700
J-1 4,000 21,700
J-1 1,500 20,200 Account:
J-1 400 19,800 Date
J-1 3,200 16,600 Apr-04
J-1 3,300 19,900 Apr-10
J-1 3,000 16,900 Apr-20
J-1 3,600 20,500
J-1 2,000 18,500
J-1 1,800 16,700 Account:
Date
Apr-12
GENERAL LEDGER
Service Vehicle Account No.: 160
Explanation J.R. Debit Credit Balance Account:
J-1 80,000 80,000 Date
Apr-02
Apr-20

GENERAL LEDGER
Notes Payable Account No.: 210 Account:
Explanation J.R. Debit Credit Balance Date
J-1 30,000 30,000 Apr-04
J-1 2,000 28,000 Apr-18
Apr-20
Apr-22

GENERAL LEDGER
Villanueva, Capital Account No.: 310 Account:
Explanation J.R. Debit Credit Balance Date
J-1 83,300 83,300 Apr-24

GENERAL LEDGER
Painting Revenues Account No.: 410 Account:
Explanation J.R. Debit Credit Balance Date
J-1 4,800 4,800 Apr-14
1,500 6,300 Apr-29
6,200 12,500
3,600 16,100
Account:
Date
Apr-22

Account:
Date
Apr-15
 GENERAL LEDGER
Accounts Receivable Account No.: 120
Explanation J.R. Debit Credit Balance
J-1 4,800 4,800
J-1 4,800 0
J-1 6,200 6,200
J-1 3,300 2,900

GENERAL LEDGER
Painting Supplies Account No.: 130
Explanation J.R. Debit Credit Balance
J-1 3,200 3,200
J-1 1,600 4,800
J-1 2,900 7,700

GENERAL LEDGER
Prepaid Insurance Account No.: 140
Explanation J.R. Debit Credit Balance
J-1 4,000 4,000

GENERAL LEDGER
Painting Equipment Account No.: 150
Explanation J.R. Debit Credit Balance
J-1 12,300 12,300
J-1 6,000 18,300

GENERAL LEDGER
Accounts Payable Account No.: 220
Explanation J.R. Debit Credit Balance
J-1 3,200 3,200
J-1 3,200 0
J-1 8,900 8,900
J-1 600 9,500

GENERAL LEDGER
Villanueva, Withdrawals Account No.: 320
Explanation J.R. Debit Credit Balance
J-1 3,000 3,000

GENERAL LEDGER
Wages Expense Account No.: 510
Explanation J.R. Debit Credit Balance
J-1 1,500 1,500
 1,800 3,300

GENERAL LEDGER
Utilities Expense Account No.: 520
Explanation J.R. Debit Credit Balance
J-1 600 600

GENERAL LEDGER
Maintenance Expense Account No.: 530
Explanation J.R. Debit Credit Balance
J-1 400 400
 General Journal
Date Particulars Ref. Debit Credit
2022
Dec-01 Player Contracts 1,875,000
Cash 225,000
Notes Payable 1,650,000
Dec-02 Cash 2,809,500
Accounts Receivable 2,809,500
Dec-03 Accounts Payable 1,657,500
Cash 1,657,500
Dec-04 Advertising Expense 78,600
Cash 78,600
Dec-05 Uniform Supplies 30,750
Accounts Payable 30,750
Dec-09 Accounts Receivable 320,250
Game Attendance Revenues 320,250
Dec-10 Notes Payable 600,000
Cash 600,000
Dec-11 Prepaid Insurance 215,250
Cash 215,250
Dec-12 Training Equipment 319,500
Accounts Payable 319,500
Dec-15 Salaries Expense 1,136,250
Cash 1,136,250
Dec-17 Cash 3,316,050
Game Attendance Revenues 3,316,050
Dec-19 Travel expense 558,000
Cash 558,000
Dec-20 Laundry Expense 12,600
Cash 12,600
Dec-23 Accounts Payable 941,850
Cash 941,850
Dec-25 Miscellaneous Expense 26,850
Cash 26,850
Dec-26 Medical Expenses 18,900
Cash 18,900
Dec-27 Utilities Expense 210,450
Cash 210,450
Dec-28 Salaries Expense 1,240,650
Cash 1,240,650
Dec-30 Fabella, Withdrawals 250,000
Cash 250,000

TRIAL BALANCE
Cash 83,450
Accounts Receivable 1,223,250
Uniform Supplies 61,800
Prepaid Insurance 215,250
Land 2,025,000
Training Facilities 12,750,000
Training Equipments 2,944,500
Player Contracts 13,125,000
Notes Payable 2,850,000
Accounts Payable 2,475,900
Mortgage Payable 10,500,000
Fabella, Capital 17,643,750
Fabella, Withdrawal 2,125,000
Game Attendance Revenues 13,761,300
Salaries Expense 7,251,900
Advertising Expense 479,550
Travel Expense 2,090,400
Laundry Expense 540,600
Medical Expense 213,450
Utilities Expense 1,944,450
Miscellaneous Expense 157,350
47,230,950 47,230,950

INCOME STATEMENT
Game Attendance Revenues 13,761,300

Salaries Expense 7,251,900

Advertising Expense 479,550
Travel Expense 2,090,400
Laundry Expense 540,600
Medical Expense 213,450
Utilities Expense 1,944,450
Miscellaneous Expense 157,350
TOTAL EXPENSES 12,677,700

NET INCOME 1,083,600

STATEMENT OF CHANGES IN EQUITY

Fabella, Capital (Nov.30, 2022) 17,643,750
Add: Net Income 1,083,600
Less: Fabella, Withdrawals -2,125,000

Fabella, Capital (Dec. 31, 2022 16,602,350

BALANCE SHEET
ASSETS
Current Asset
Cash 83,450
Accounts Receivable 1,223,250
Uniform Supplies 61,800
Prepaid Insurance 215,250
TOTAL CURENT ASSETS 1,583,750

Non Current Asset

Land 2,025,000
Training Facilities 12,750,000
Training Equipments 2,944,500
Player Contracts 13,125,000
TOTAL NON CURRENT ASSETS 30,844,500

TOTAL ASSETS 32,428,250

 GENERAL LEDGER
Account: Cash
Date Explanation
Nov-30 Outstanding balance from the month of November
Dec-01
Dec-02
Dec-03
Dec-04
Dec-10
Dec-11
Dec-15
Dec-17
Dec-19
Dec-20
Dec-23
Dec-25
Dec-26
Dec-27
Dec-28
Dec-30

GENERAL LEDGER
Account: Training Facilities
Date Explanation
Nov-30 Outstanding balance from the month of November

GENERAL LEDGER
Account: Player Contracts
Date Explanation
Nov-30 Outstanding balance from the month of November
Dec-01

GENERAL LEDGER
Account: Notes Payable
Date Explanation
Nov-30 Outstanding balance from the month of November
Dec-01
Dec-10

GENERAL LEDGER
Account: Mortgage Payable
Date Explanation
Nov-30 Outstanding balance from the month of November
 GENERAL LEDGER
Account: Fabella, Capital
Date Explanation
Nov-30 Outstanding balance from the month of November

GENERAL LEDGER
Account: Game Attendance Revenues
Date Explanation
Nov-30 Outstanding balance from the month of November
Dec-09
Dec-17

BALANCE SHEET
LIABILITIES
Current Liabilities
Notes Payable 2,850,000
Accounts Payable 2,475,900
TOTAL CURRENT LIABILITIES 5,325,900

Non Current Liabilities

Mortgage Payable 10,500,000

OWNER'S EQUITY
Fabella, Capital (Dec. 31, 2022 16,602,350

TOTAL LIABILITIES AND OWNER'S EQUITY 32,428,250

ERAL LEDGER GENERAL LED
Account No.: 110 Account:
J.R. Debit Credit Balance Date
J-12 1,129,800 1,129,800 Nov-30
J-12 225,000 904,800 Dec-02
J-12 2,809,500 3,714,300 Dec-09
J-12 1,657,500 2,056,800
J-12 78,600 1,978,200 GENERAL LED
J-12 600,000 1,378,200 Account:
J-12 215,250 1,162,950 Date
J-12 1,136,250 26,700 Nov-30
J-12 3,316,050 3,342,750 Dec-05
J-12 558,000 2,784,750
J-12 12,600 2,772,150 GENERAL LED
J-12 941,850 1,830,300 Account:
J-12 26,850 1,803,450 Date
J-12 18,900 1,784,550 Dec-11
J-12 210,450 1,574,100
J-12 1,240,650 333,450 GENERAL LED
J-12 250,000 83,450 Account:
Date
ERAL LEDGER Nov-30
ities Account No.: 160
J.R. Debit Credit Balance GENERAL LED
J-12 12,750,000 12,750,000 Account:
Date
ERAL LEDGER Nov-30
acts Account No.: 180 Dec-12
J.R. Debit Credit Balance
J-12 11,250,000 11,250,000
J-12 1,875,000 13,125,000

ERAL LEDGER GENERAL LED

Account No.: 210 Account:
J.R. Debit Credit Balance Date
J-12 1,800,000 1,800,000 Nov-30
J-12 1,650,000 3,450,000 Dec-03
J-12 600,000 2,850,000 Dec-05
Dec-12
ERAL LEDGER Dec-23
Account No.: 230
J.R. Debit Credit Balance
J-12 10,500,000 10,500,000
ERAL LEDGER GENERAL LED
Account No.: 310 Account:
J.R. Debit Credit Balance Date
J-12 17,643,750 17,643,750 Nov-30
Dec-30

ERAL LEDGER GENERAL LED

Account No.: 410 Account:
J.R. Debit Credit Balance Date
J-12 10,125,000 10,125,000 Nov-30
J-12 320,250 10,445,250 Dec-15
J-12 3,316,050 13,761,300 Dec-28

GENERAL LED
Account:
Date
Nov-30
Dec-04

GENERAL LED
Account:
Date
Nov-30
Dec-19

GENERAL LED
Account:
Date
Nov-30
Dec-20

GENERAL LED
Account:
Date
Nov-30
Dec-26

GENERAL LED
Account:
Date
Nov-30
Dec-27

GENERAL LED
Account:
Date
Nov-30
Dec-25
 GENERAL LEDGER
Accounts Receivable Account No.: 120
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 3,712,500 3,712,500
J-12 2,809,500 903,000
J-12 320,250 1,223,250

GENERAL LEDGER
Uniform Supplies Account No.: 130
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 31,050 31,050
J-12 30,750 61,800

GENERAL LEDGER
Prepaid Insurance Account No.: 140
Explanation J.R. Debit Credit Balance
J-12 215,250 215,250

GENERAL LEDGER
Land Account No.: 150
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 2,025,000 2,025,000

GENERAL LEDGER
Training Equipment Account No.: 170
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 2,625,000 2,625,000
J-12 319,500 2,944,500

GENERAL LEDGER
Accounts Payable Account No.: 220
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 4,725,000 4,725,000
J-12 1,657,500 3,067,500
J-12 30,750 3,098,250
J-12 319,500 3,417,750
J-12 941,850 2,475,900
 GENERAL LEDGER
Fabella, Withdrawals Account No.: 320
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 1,875,000 1,875,000
J-12 250,000 2,125,000

GENERAL LEDGER
Salaries Expense Account No.: 510
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 4,875,000 4,875,000
J-12 1,136,250 6,011,250
J-12 1,240,650 7,251,900

GENERAL LEDGER
Advertising Expense Account No.: 520
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 400,950 400,950
J-12 78,600 479,550

GENERAL LEDGER
Travel Expense Account No.: 530
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 1,532,400 1,532,400
J-12 558,000 2,090,400

GENERAL LEDGER
Laundry Expense Account No.: 540
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 528,000 528,000
J-12 12,600 540,600

GENERAL LEDGER
Medical Expense Account No.: 550
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 194,550 194,550
J-12 18,900 213,450

GENERAL LEDGER
Utilities Expense Account No.: 560
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 1,734,000 1,734,000
J-12 210,450 1,944,450

GENERAL LEDGER
 Miscellaneous Expense Account No.: 570
Explanation J.R. Debit Credit Balance
Outstanding balance from the month of November J-12 130,500 130,500
J-12 26,850 157,350
 TRIAL BALANCE
Cash 34,800
Accounts Receivable 142,800
Supplies 70,800
Equipment 560,000
Accounts Payable 15,800
Brillantes, Capital 513000
Brillantes, Withdrawal 50,000
Revenues 379,200
Salaries Expense 35,000
Rent Expense 10,000
Utilities Expense 4,600
908,000 908,000