wala ng intro intro kayo na bahala hahaha
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| Debit | Credit | |
| Installment receivable – 20x1 | P150,000 | |
| Installment receivable – 20x2 | 2,000,000 | |
| Inventory, December 31, 20x1 | 700,000 | |
| Purchases | 5,550,000 | |
| Repossession | 30,000 | |
| Installment sales | P4,250,000 | |
| Regular sales | 3,850,000 | |
| Deferred gross profit – 20x1 | 540,000 | |
| Operating expenses | 1,250,000 |