Cash php. 25000
A/R php. 185000
Allowance for bad debt php. 500
Unused supplies php. 2000
Office equipment php. 6000
Accumulated depreciation php. 9000
Accounts payable php. 40000
Notes payable php. 80000
My capital php.100000
My drawing php. 5000
Sales php. 300000
Sales return php. 10000
Sales discount php. 2500
Purchase php. 250000
Purchases return php. 20000
Purchase discount php. 5000
Freight in php. 5000
Freight out php. 10000

See my answer to another question but understand we don't provide model answers so do some work, ask some questions or follow the prompts to homework questions