INTRODUCTION

In March 2019, Jam Corporation was established as a corporation authorized

capital of ₱62,500 and with paid-up capital of ₱37,500. Jam Corporation is
engaged in buying and selling of merchandise with a store located in Madaymen
Kibungan Benguet.

The corporation prepares financial statements on a monthly basis; hence, it

prepares adjusting and closing entries at the end of each month.

Jam Corporation maintains the following chart of accounts:

111 Cash
113 Accounts Receivable
115 Merchandise Inventory
118 Input VAT
121 Store Equipment
121A Accumulated Depreciation- Store Equipment
122 OFFICE Equipment
122A Accumulated Depreciation – Office Equipment

211 Accounts Payable

212 Withholding Taxes Payable
213 Expanded Withholding Taxes Payable
214 SSS, PhilHealth and Pag-IBIG Contributions Payable
215 Utilities Payable
218 Output VAT
219 Cash Dividends Payable
311 Ordinary Share Capital, ₱100 par
312 Retained Earnings
313 Income Summary

411 Sales
412 Sales Returns and Allowances
413 Sales Discount
511 Purchases
512 Purchase Returns and Allowances
513 Purchase Discount
522 Salaries Expense
523 SSS, Philhealth and PAG-IBIG Contributions

531 Rent Expense

532 Utilities Expense
533 Supplies Expense
534 Transportation Expense-Office Equipment
541 Depreciation Expense – Store Equipment
542 Depreciation Expense – Office Equipment
551 Miscellaneous Expense
561 Income Tax Expense
 All other account titles were coded in the General Ledger.
The corporation’s accounting policy includes the following:
1. The corporation uses special journals to record sales, purchases, cash receipts,
and cash disbursements in addition to general journal. It also maintains
subsidiary ledger both for its customers and suppliers or creditors.
2. Depreciation on store and office equipment is 10% per annum based on the
store and office equipment balance.
3. Purchases of supplies are immediately charged to expense.
4. Merchandise Inventory at April 30 is ₱15,000.00
Jam Corporation’s post-closing trial balance as of March 31, 2019 is as follows:

Cash ₱25,000.00
Accounts Receivable 3,125.00
Merchandise Inventory 12,500.00
Input VAT 1,500.00
Store Equipment 15,000.00
Accumulated Depreciation-Store Equipment ₱1,000.00
Office Equipment 10,125.00
Accumulated Depreciation-Office Equipment 675.00
Accounts Payable 3,750.00
Withholding Taxes Payable 100.00
Expanded Withholding Taxes Payable 62.50
SSS, PAG-IBIG and Philhealth Contributions Payable 693.75
Utilities Payable 475.00
Ordinary Share Capital, P100 par 37,500.00
Retained Earnings ____________ 22,993.75
₱621,250.0
Totals ₱67,250.00 0

JAM CORPORATION
Post – Closing Trial Balance
April 30, 2019
Account Titles Debit Credit
Cash
Accounts Receivable
Merchandise Inventory
Input VAT
Store Equipment
Accumulated Depreciation-Store Equipment
Office Equipment
Accumulated Depreciation-Office Equipment
Accounts Payable
Withholding Taxes Payable
Expanded Withholding Taxes Payable
SSS, PAG-IBIG and Philhealth Contributions Payable
Output VAT
Utilities Payable
Cash Dividends Payable
Ordinary Share Capital, P100 par
Retained Earnings
Totals
 JAM CORPORATION
Purchases Journal

Page 1
Accounts
Date Invoice Purchases Input VAT Payable
2019 No. Accounts Credited PR Debit Debit Credit

Total
( ) ( ) ( )

JAM CORPORATION
Sales Journal

Page 1
Accounts
Date Invoice Sales Output VAT Receivables
2019 No. Accounts Debited PR Credit Credit Debit

Total
( ) ( ) ( )
 JAM CORPORATION
Cash Receipts Journal
Page 1
Accounts Sales
Date OR Invoice Receivables Sales Output VAT Discount Cash
2019 No. No. Accounts Credited PR Credit Credit Credit Debit Debit

Total
( ) ( ) ( ) ( ) ( )

JAM CORPORATION
Cash Disbursement Journal
Page 1
SSS,PH,PAG Withholding
-IBIG Tax Account Purchas
Check Sundry Salaries PAYABLE Payable s e
Date Voucher Check Debit Expense Debit Debit Payable Discount Cash
2019 No. No. Accounts Debited PR (Credit) Debit (Credit) (Credit) Debit Credit Credit

Total
( ) ( ) ( ) ( ) ( ) ( ) ( )
 JAM CORPORATION
General Journal

Page 1
Date PARTICULARS PR DEBIT CREDIT
2019
April 04

06

ADJUSTING ENTRIES
30

30

30

30
 JAM CORPORATION
General Journal

Page 2
Date PARTICULARS PR DEBIT CREDIT
2019
April 30

30

30

30
 JAM CORPORATION
General Ledger

Account: Cash 111 Account: Accounts Receivables 113

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Merchandise Inventory 115 Account: Input VAT 118

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Store Equipment 121 Account: Accumulated Depreciation- Store Equipment 121-A
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Office Equipment 122 Account: Accumulated Depreciation- Office Equipment 122-A
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
 JAM CORPORATION
General Ledger

Account: Accounts Payable 211 Account: Withholding Taxes Payable 21 2

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Expanded Withholding Taxes Payable 213 Account: SSS, PH and Pag-ibig Contributions Payable 214
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Utilities Payable 215 Account: Output VAT 218

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Cash Dividends Payable 219 Account: Ordinary Share Capital, ₱100 par 311
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
 JAM CORPORATION
General Ledger

Account: Retained Earnings 312 Account: Salaries Expense 522

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Sales 411 Account: Income Summary 313

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Sales Discount 413 Account: Sales Returns and Allowances 412
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Purchase Returns and Allowances 512 Account: Purchase 511

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
 JAM CORPORATION
General Ledger
Account: Purchase Discount 513 Account: Miscellaneous Expense 551
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: SSS,PH and PAG_IBIG Contributions 523 Account: Transportation Expense 534
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Depreciation Expense -Office Equipment 542

Account: Rent Expense 531 Date Item PR Debit Credit Balance
Date Item PR Debit Credit Balance

Account: Income Tax Expense 561

Account: Supplies Expense 533 Date Item PR Debit Credit Balance
Date Item PR Debit Credit Balance

Account: Depreciation Expense –Store Equipment 541

Date Item PR Debit Credit Balance
 JAM CORPORATION
Accounts Receivable Subsidiary Ledger

Account: Jirah Inc. Account:

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
April 01 √ ₱ 3,125.00

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
 JAM CORPORATION
Accounts Payable Subsidiary Ledger

Account: Aika Merchandising Account:

Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance
April 01 √ ₱ 3,750.00

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account: Account:
Date Item PR Debit Credit Balance Date Item PR Debit Credit Balance

Account:
Date Item PR Debit Credit Balance
Account:
Date Item PR Debit Credit Balance
 Sunshine Enterprises XYZA Enterprises
Madaymen, Kibungan Madaymen, Kibungan

Invoice No. 1848 Date: April 1 Invoice No. 004 Date: April 5
Client: Jam Corporation Client: Jam Corporation
Address: Madaymen, Kibungan Benguet Address: Madaymen, Kibungan Benguet
Terms: 2/30, n/30 Terms: 1/15, n/30
Particulars QTY Amount Particulars QTY Amount
Amount ₱ 80, 000.00 Amount ₱ 22, 500.00
VAT 9,600.00 VAT 2,700.00
Total ₱ 89,600.00 Total ₱ 25,200.00
Prepared by Prepared by
Maria Mauricio Maria Mauricio

Sunshine Enterprises Jam Corporation

Madaymen, Kibungan Madaymen Kibungan Benguet
Sales Invoice No.101 Date: April 3
Invoice No. 56664 Date: April 8
Client: Jam Corporation Client: MISAT Inc.
Address: Madaymen, Kibungan Benguet Address: Badeo Kibungan Benguet
Terms: n/30 Terms: 2/10, n/30
Particulars QTY Amount Particulars QTY Amount
Amount ₱ 90, 000.00 Sales ₱18,750.00
VAT 10,800.00 VAT 2,250.00
Total ₱ 100,800.00 Total ₱21,000.00
Prepared by Prepared by
Maria Mauricio Marianne Alas

Jam Corporation Jam Corporation

Madaymen Kibungan Benguet Madaymen Kibungan Benguet
Sales Invoice No.101 Date: April 3 Sales Invoice No.102 Date: April 10

Client: MISAT Inc. Client: VISADECO

Address: Badeo Kibungan Benguet Address: Badeo Kibungan Benguet
Terms: 2/10, n/30 Terms: 2/10, n/30
Particulars QTY Amount Particulars QTY Amount
Sales ₱18,750.00 Sales ₱25,000.00
VAT 2,250.00 VAT 3,000.00
Total ₱21,000.00 Total ₱28,000.00
Prepared by Prepared by
Marianne Alas Marianne Alas

Jam Corporation Jam Corporation

Madaymen Kibungan Benguet Madaymen Kibungan Benguet
Sales Invoice No.103 Date: April 15 Receiving Report No. 2477 Date: April 6

Client: Benguet Enterprise Client: MISAT INC.

Address: Badeo Kibungan Benguet Address: Badeo Kibungan Benguet
Terms: 2/10, n/30 Reason: Damaged merchandise
Particulars QTY Amount Particulars QTY Amount
Sales ₱22,500.00 Invoice No. 101 ₱ 2,500.00
VAT 2,700.00 VAT 300.00
Total ₱25,200.00 Total ₱2,800.00
Prepared by Prepared by
Marianne Alas Marianne Alas
 Rio Trading Bata Cooperative
Madaymen Kibungan Benguet Madaymen Kibungan Benguet
Receiving Report No. 7711 Date: April 4
STATEMENT OF ACCOUNT
Customer: JamCorporation No. 6001 Date: May 5
Address: Madaymen Kibungan Benguet Customer: Jam Corporation
Reason: Damaged merchandise Address: Madaymen Kibungan Benguet
Particulars QTY Amount Particulars QTY Amount
Invoice No. 1848 ₱ 2,500.00 Water Consumption ₱ 875.00
VAT 300.00 (April 2019)
Total ₱2,800.00 Total ₱ 875.00
Prepared by Prepared by
Crystal Joi Bartolo Bato

Beneco Jam Corporation

La Trinidad Benguet Madaymen Kibungan Benguet
Official Receipt No.2001 Date: Apr. 8
STATEMENT OF ACCOUNT Client: Skylight Variety Store
No. 6002 Date: May 5 Address: Buguias Benguet
Customer: Jam Corporation Invoice: COD
Address: Madaymen Kibungan Benguet Particulars Amount
Particulars QTY Amount Cash Sales ₱ 28,750.00
Electricity Usage ₱ 500.00 VAT 3,450.00
(April 2019) Total ₱ 32,200.00
Total ₱ 500.00
Prepared by Cash Check/ ₱ 32,200.00
Bartolo Bato Prepared by: Cherry Bravo
Gen Weng
Jam Corporation Jam Corporation
Madaymen Kibungan Benguet Madaymen Kibungan Benguet
Official Receipt No. 4676 Date: Apr. 11 Official Receipt No. 4677 Date: Apr. 22
Client: MISAT Inc Client: VISADECO
Address: Badeo Kibungan Benguet Address: Badeo Kibungan Benguet
Invoice: 101 Invoice: 102
Particulars Amount Particulars Amount
Amount ₱ 18,200.00 Amount ₱ 28,000.00
Discount (182.00) Discount (250.00)
Total ₱ 18,018.00 Total ₱ 27,750.00

Cash Check/ ₱ 18,018.00 Cash Check/ ₱ 27,750.00

Prepared by: Cherry Bravo Prepared by: Cherry Bravo
Gen Weng Gen Weng
Jam Corporation Jam Corporation
Madaymen Kibungan Benguet Madaymen Kibungan Benguet
Official Receipt No. 4678 Date: Apr. 26 Check Voucher 9015 Date: May 10
Client: SILVER CO. Payee: SSS, PhilHealth, Pag-ibig
Address: Badeo Kibungan Benguet Description Amount
Invoice: 758 Employer Share on SSS
Particulars Amount PhilHealth and Pag-ibig ₱ 437.50
Amount ₱ 3,125.00 contributions

Total ₱3,125.00 Total ₱ 437.50

Check # 215
Cash Check/ ₱ 3,125.00 Approved by Recorded by Received by
Prepared by: Cherry Bravo JUNARD RAMOS
Gen Weng
 Jam Corporation Jam Corporation
Madaymen Kibungan Benguet Madaymen Kibungan Benguet

Check Voucher 9016 Date: Dec 10 Check Voucher 9014 Date: April 30
Payee: Cash Payee: SSS, PhilHealth, Pag-ibig
Description Amount Description Amount
Cash Dividends ₱ 3,750.00 Employer Share on SSS ₱ 693.75
PhilHealth and Pag-ibig
contributions
Total ₱ 3,750.00 Total ₱ 693.75
Check # 216 Check # 214
Approved by Recorded by Received by Approved by Recorded by Received by
JUNARD RAMOS JUNARD RAMOS

Jam Corporation Jam Corporation

Madaymen Kibungan Benguet Madaymen Kibungan Benguet

Check Voucher 9013 Date: April 30 Check Voucher 9011 Date: April 25
Payee: Cash Payee: Glaire Co.
Description Amount Description Amount
Payroll ₱ 27,000.00 Cash Purchase ₱ 3,750.00
SSS (1,260.00) VAT 450.00
Pag-ibig (100.00)
Total ₱ 25,640.00 Total ₱ 4,200.00
Check # 213 Check # 211
Approved by Recorded by Received by Approved by Recorded by Received by
JUNARD RAMOS JUNARD RAMOS

Jam Corporation Jam Corporation

Madaymen Kibungan Benguet Madaymen Kibungan Benguet

Check Voucher 9010 Date: April 20 Check Voucher 9009 Date: April 16
Payee: XYZA Enterprise Payee: XYZA Enterprise
Description Amount Description Amount
Invoice No. 004 ₱ 25,200.00 Invoice No. 116 ₱ 3,750.00
Discount ( 225.00)

Total ₱ 24,975.00 Total ₱ 3,750.00

Check # 210 Check # 209
Approved by Recorded by Received by Approved by Recorded by Received by
JUNARD RAMOS JUNARD RAMOS

Jam Corporation Jam Corporation

Madaymen Kibungan Benguet Madaymen Kibungan Benguet

Check Voucher 9008 Date: April 15 Check Voucher 9007 Date: April 10
Payee: Cash Payee: Beneco
Description Amount Description Amount
Payroll ₱ 3,000.00 Electricity Usage ₱ 475.00
Pag-ibig (100.00) March 2019

Total ₱ 2,900.00 Total ₱ 475.00

Check # 208 Check # 207
Approved by Recorded by Received by Approved by Recorded by Received by
JUNARD RAMOS JUNARD RAMOS
 False Bank Bata Cooperative
Kibungan Benguet Magsaysay Baguio City
PAYMENT SLIP Date: April 10 Official Receipt No.6097 Date: April 10
Payment for: BIR Client: JAM CORPORATION
Company Name: Jam Corporation Address: Madaymen Kibungan Benguet
Reference: 123-456-789-246 Invoice:
Particulars Amount Particulars Amount
Withholding tax on ₱ 100.00 Water Consumption ₱ 100.00
compensation March 2019
EWHT on rent 62.50 Total ₱ 100.00
Total ₱ 162.50
Cash Check/ ₱ 100.00
Cash Check/ ₱ 162.50 Prepared by
Prepared by Geli Dario
Geli Dario

BENECO JAM CORPORATION

Magsaysay Baguio City Madaymen Kibungan Benguet
Official Receipt No. 7070 Date: April 10
Client: JAM CORPORATION PAYROLL SUMMARY
Address: Madaymen Kibungan Benguet For the period April 1-15, 2019
Invoice:
Particulars Amount Gross Deductions Net
Electric usage ₱ 475.00 ₱3,000.00 Pag-ibig ₱ 100.00 ₱2,900.00
March 2019
Total ₱ 475.00 Total ₱ 2,900.00
Cash Check/ ₱ 475.00 Prepared by Approved by
Prepared by Prixie Carera JUNARD RAMOS
Geli Dario

Xyza Enterprises
Magsaysay Baguio City
Official Receipt No. 0179 Date: April 20
Client: JAM CORPORATION
Address: Madaymen Kibungan Benguet
Invoice: 004
Particulars Amount
Amount ₱ 24,975.00

Total ₱ 24,975.00
Cash Check/ ₱ 24,975.00
Prepared by
Geli Dario
 JAM CORPORATION
Madaymen Kibungan Benguet

PAYROLL SUMMARY
For the period April 1-15, 2019

Gross Deductions Net

₱27,000.00 Pag-ibig ₱ 100.00 ₱25,640.00
SSS 1,260.00

Total ₱ 25,640.00
Prepared by Approved by
Prixie Carera JUNARD RAMOS

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000201
04007
6534
DATE: April 3, 2019

PAY TO THE
ORDER OF ABETTY Bookstore ___________________________________________₱ 210.00
PESOS TWO HUNDRED TEN PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature
ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE
1593-7653-20 JAM Corporation 0000202
04007
6534
DATE: April 5, 2019

PAY TO THE AIKA MERCHANDISING

Magsaysay Baguio City___________________________________________₱ 840.00
ORDER OF JONG ENTERPRISES
PESOS EIGHT
Official Receipt No.HUNDRED
0077 FORTY PESOS ONLY17
Date: April
Client: JAM CORPORATION
CAR BANK
Address: Madaymen Kibungan Benguet
Madaymen Branch
Invoice: 116
Kibungan Benguet Authorized Signature
Particulars Amount
ACCOUNT
AmountNO. ACCOUNT NAME
₱ 3,750.00 CHECK NO. BZOBE
1593-7653-20 JAM Corporation 0000203
04007
Total ₱ 3,750.00 6534
Cash Check/ ₱ 3,750.00 DATE: April 5, 2019
Prepared by
PAYGeli
TO Dario
THE
ORDER OF BENGUET SAVINGS COOP _____________________________________₱ 1,187.50
PESOS ONE THOUSAND ONE HUNDRED EIGHTY SEVEN AND 50/100 PESOS ONLY
CAR BANK Glaire Co. ABC Bank
Madaymen Branch Magsaysay Baguio City Kibungan Benguet
Kibungan Benguet
Official Receipt No. 1993 Date:
April 25 Authorized Signature
PAYMENT SLIP Date: April 30
Client: NO.JAM CORPORATION
ACCOUNT ACCOUNT NAME Payment for: SSS, PhilHealth
CHECKAnd
NO.Pag-ibig BZOBE
Address: Madaymen Kibungan Benguet
1593-7653-20 JAM Corporation Company Name: JAM Corporation 0000204
Invoice:
04007
Reference: 423-987-654-326
Particulars Amount 6534
Particulars Amount
Cash Purchases ₱ 4,200.00 DATE: April 10, 2019
Employer’s Share ₱ 693.75
PAY TO THE Total ₱ 4,200.00
Total
ORDER OF BUREAU OF INTERNAL REVENUE______________________________________ ₱ 693.75
₱ 162.50
Cash Check/ ₱ 4,200.00
PESOS ONE HUNDRED SIXTY TWO AND 50/100 PESOS ONLY
Cash Check/ ₱ 693.75
Prepared by
Prepared by
CARGeli
BANK Dario
Geli Dario
Madaymen Branch
Kibungan Benguet Authorized Signature
ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE
1593-7653-20 JAM Corporation 0000206
04007
6534
DATE: April 3, 2019

PAY TO THE
ORDER OF BATA COOPERATIVE ___________________________________________₱ 100.00
PESOS ONE HUNDRED PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000207
04007
6534
DATE: April 10, 2019

PAY TO THE
ORDER OF BENECO ___________________________________________₱ 475.00
PESOS FOUR HUNDRED SEVENTY FIVE PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature
ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE
1593-7653-20 JAM Corporation 0000208
04007
6534
DATE: April 15, 2019

PAY TO THE
ORDER OF CASH ___________________________________________₱ 2,900.00
PESOS TWO THOUSAND NINE HUNDRED PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000209
04007
6534
DATE: April 16, 2019

PAY TO THE
ORDER OF AIKA MERCHANDISING ___________________________________________₱ 3,750.00
PESOS THREE THOUSAND SEVEN HUNDRED FIFTY PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature
ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE
1593-7653-20 JAM Corporation 0000210
04007
6534
DATE: April 20, 2019

PAY TO THE
ORDER OF XYZA ENTERPRISE _____________________________________₱ 24,975.00
PESOS TWENTY FOUR THUSAND NINE HUNDRED SEVENTY FIVE PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature
ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE
1593-7653-20 JAM Corporation 0000211
04007
6534
DATE: April 25, 2019

PAY TO THE
ORDER OF GLAIRE CO. ___________________________________________₱ 4,200.00
PESOS FOUR THOUSAND TWO HUNDRED PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000213
04007
6534
DATE: April 30, 2019

PAY TO THE
ORDER OF CASH ___________________________________________₱ 25,640.00
PESOS TWENTY FIVE THOUSAND SIX HUNDRED FORTY PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000214
04007
6534
DATE: April 30, 2019

PAY TO THE
ORDER OF SSS, PHILHEALTH AND PAG-IBIG ________________________________________₱ 693.75
PESOS SIX HUNDRED NINETY THREE AND 75/100 PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000215
04007
6534
DATE: May 10, 2019

PAY TO THE
ORDER OF SSS, PHILHEALTH AND PAG-IBIG_________________________________________₱ 435.50
PESOS FOUR HUNDRED THIRTY SEVEN AND 50/100 PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature

ACCOUNT NO. ACCOUNT NAME CHECK NO. BZOBE

1593-7653-20 JAM Corporation 0000216
04007
6534
DATE: Dec 10, 2019

PAY TO THE
ORDER OF CASH _________________________________________ __₱ 3,750.00
PESOS THREE THOUSAND SEVEN HUNDRED FIFTY PESOS ONLY
CAR BANK
Madaymen Branch
Kibungan Benguet Authorized Signature