Solution manual advanced accounting by baysa lupisan chapter 09

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Solution manual advanced accounting by baysa  lupisan chapter 09

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CHAPTER SUGGESTED ANSWERS EXERCISES Exercise - Books of Branch R Home Office Cash 15,000 15,000 Books of Branch S Cash Home Office 15,000 15,000 Books of the Home Office Branch S Branch R 15,000 15,000 Exercise - Books of Branch No Home Office Shipments from Home Office Freight-In 1,950 1,600 350 Books of Branch No Shipments from Home Office Freight-In Cash Home Office 1,600 400 350 1,650 Books of the Home Office Branch No Excess Freight Branch No Exercise – 1,650 300 1,950 Home Office Books no entry Branch Shipments to Branch Allowance for Markup in Branch Inventory 120,000/240,000 = 50% 360,000 240,000 120,000 no entry Branch Advertising Expense Depreciation Expense Utility Expense no entry 134,000 Cash 360,000 40,000 70,000 24,000 AA1- Chapter (2008 edition) page Branch no entry Branch Branch Income 360,000 58,000 58,000 Allowance for Markup in Branch Inventory Branch Income P300,000 x 50/150 = P100,000 100,000 Branch Income Income Summary 158,000 100,000 158,000 Branch Books Purchases Accounts Payable 160,000 Shipments from Home Office Home Office 360,000 Accounts Receivable Sales 652,000 Advertising Expense Depreciation Expense Utility Expense Home Office 40,000 70,000 24,000 160,000 360,000 652,000 134,000 Cash Accounts Receivable 470,000 Home Office Cash 360,000 Merchandise Inventory Sales Purchases Shipments from Home Office Advertising Expense Depreciation Expense Utility Expense Income Summary 60,000 652,000 Income Summary Home Office Exercise - a Merchandise inventory, beg Less Merchandise from home office at billed price Markup on merchandise shipped to branch Markup on current shipment (P96,000 – P80,000) 470,000 360,000 160,000 360,000 40,000 70,000 24,000 58,000 58,000 58,000 P150,000 P 36,000 16,000 AA1- Chapter (2008 edition) page Markup on beginning inventory P 20,000 x 120/20 Merchandise purchased from outsiders b Allowance for Intercompany Inventory Profit Branch Income Bal of allowance before adjustment Adjusted balance of allowance acct (P84,000 x 20/120) Realized markup 120,000 P 30,000 22,000 22,000 P36,000 14,000 P22,000 Exercise – Home Office Books Branch Shipments to Branch Allowance for Markup in Branch Inventory 150,000/300,000 = 50% no entry Allowance for Markup in Branch Inventory Branch Income Realized markup on beginning inventory P600,000 x 55% = P330,000 x 25/125* Realized markup on current shipments P450,000 x 1/3 = P150,000 x 50/150 Total *(600,000 – 480,000) / 480,000 = 25% 450,000 300,000 150,000 116,000 116,000 P 66,000 50,000 P116,000 Branch Books Shipments from Home Office Home Office 450,000 Accounts Receivable Sales P590,000 + P280,000 = P870,000 870,000 870,000 no entry Exercise – Branch Cash Shipments to Branch Land Allowance for Markup in Branch Inventory Allowance on Transfer of Land 120,000/240,000 = 50% 450,000 Branch Shipments to Branch Allowance for Markup in Branch Inventory 160,000/400,000 = 40% 820,000 80,000 240,000 300,000 120,000 80,000 560,000 400,000 160,000 AA1- Chapter (2008 edition) page Branch Branch Income 130,000 Allowance for Markup in Branch Inventory Branch Income Realized markup on 1st inventory transfer Realized markup on 2nd inventory transfer (P640,000 – P360,000) x 40/140 Total 200,000 130,000 200,000 P120,000 80,000 P200,000 Allowance on Transfer of Land Branch Income 80,000 80,000 Branch Income Income Summary 410,000 410,000 Exercise - Required balance of allowance (markup on branch ending inventory) P9,600 x 20/120 Adjustment for realized markup Balance of allowance before adjustment Allowance on current shipment (P160,000 x 20%) Allowance on branch beginning inventory Markup rate Branch beginning inventory, at cost P 1,600 36,400 P38,000 32,000 P 6,000 ÷ 20% P30,000 Exercise - a Merchandise available for sale at billed price (P16,200 + P20,250) Merchandise available for sale at cost (P36,450/135%) Unrealized intercompany inventory profit balance before adjustment b c Unrealized Intercompany Inventory Profit Branch Income Balance before adjustment Adjusted balance (P18,900 x 35/135) Realized markup P36,450 27,000 P 9,450 4,550 4,550 P 9,450 4,900 P 4,550 Home Office Books Shipments to Branch Unrealized Intercompany Inventory Profit Branch 400 140 Branch Books Home Office Shipments from Home Office 540 Exercise – P20,000 ÷ 25/125 = P100,000 540 540 AA1- Chapter (2008 edition) page Allowance for Markup in Branch Inventory Branch Income P100,000 + P350,000 – P80,000 = P370,000 x 25/125 = P74,000 Exercise - 10 Separate cost of goods sold of the home office: Inventory, beginning Purchases Shipments to branch Cost of goods available for sale Less Inventory, end Separate cost of goods sold of the branch: Inventory, beginning From outside purchases From home office (P36,000 / 120%) Total Purchases Shipments from home office (P720,000 / 120%) Cost of goods available for sale Less Inventory, end: From outside purchases From home office (P42,000 / 120%) Combined cost of goods sold Exercise 9– 11 Shipments from home office Shipments to branch Markup 74,000 74,000 P 252,000 2,800,000 ( 600,000) P2,452,000 240,000 P2,212,000 P 12,000 30,000 P 42,000 96,000 600,000 P 738,000 P10,000 35,000 Total P450,000 375,000 P 75,000 45,000 Resold P360,000 300,000* P 60,000 693,000 P2,905,000 On Hand P90,000 75,000** P15,000 75,000 / 375,000 = 20% * ** 90,000 / 120% = P75,000 Cost of Goods Sold Inventory P60,000 + P450,000 – P90,000 = P420,000 Inventory, beginning Shipments Total Inventory, end Cost of goods sold Exercise - 12 a Merchandise Inventory, January Add Shipments from Home Office Cost of Goods Available for Sale Cost of Goods Sold Billed Price P 60,000 450,000 P510,000 90,000 P420,000 420,000 420,000 Cost P 50,000 375,000 P425,000 75,000 P350,000 Markup P 10,000 75,000 P 85,000 15,000 P 70,000 P26,400 20,000 P46,400 AA1- Chapter (2008 edition) page Sales, net of Sales Returns (P15,000 - P2,000) Sales rate Merchandise destroyed by fire at billed price b P13,000 ÷125% Merchandise destroyed by fire at cost Home Office Books Branch Loss from Fire Allowance for Markup in Branch Inventory Branch Branch Books Home Office Merchandise Inventory Exercise – 13 Branch Income Cost of Goods Sold P230,000 x 15/115 Branch 10,400 P36,000 ÷ 120% P30,000 30,000 6,000 36,000 36,000 36,000 50,000 30,000 20,000 Home Office Branch 520,000 520,000 Allowance for Markup in Branch Inventory Inventory 9,000 9,000 PROBLEMS Problem – Billed Price Beginning inventory: Acquired from vendors Acquired from home office Purchases from vendors Shipments from Home Office P180,000 + P30,000 Total inventory available for sale Less Ending inventory: Acquired from vendors Acquired from home office P60,000 + P30,000 Cost of goods sold Cost Markup P100,000 40,000 240,000 210,000 P590,000 P100,000 32,000 240,000 168,000 P540,000 P 8,000 42,000 P50,000 40,000 90,000 P460,000 40,000 72,000 P428,000 18,000 P32,000 Problem – Home Office Books a b c d Dagupan Branch Cash 10,000 Dagupan Branch Baguio Branch Shipments to Branch 25,000 40,000 Furniture and Fixtures Cash 17,500 Expenses Dagupan Branch 10,000 65,000 17,500 800 800 AA1- Chapter (2008 edition) e f g h i j page Baguio Branch Sales Discounts Accounts Receivable 29,400 600 Baguio Branch Dagupan Branch 15,000 Shipments to Branch Dagupan Branch 2,500 Dagupan Branch Baguio Branch 1,800 30,000 15,000 2,500 1,800 Dagupan Branch Shipments to Branch Cash 20,100 Baguio Branch Excess Freight Dagupan Branch 20,110 35 20,000 100 20,145 Dagupan Branch Books a b Cash Home Office 10,000 Shipments from Home Office Home Office 25,000 c no entry d Home Office Cash e f g h i j no entry Home Office Cash 10,000 25,000 800 800 15,000 15,000 Home Office Shipments from Home Office 2,500 Expenses Home Office 1,800 2,500 1,800 Shipments from Home Office Freight-In Home Office 20,000 100 Home Office Shipments from Home Office Freight-In Cash 20,145 20,100 20,000 100 45 AA1- Chapter (2008 edition) page Baguio Branch Books a no entry b Shipments from Home Office Home Office 40,000 40,000 c no entry d no entry e Cash Home Office 29,400 Cash Home Office 15,000 f g no entry h Home Office Cash i no entry j Shipments from Home Office Freight-In Home Office 29,400 15,000 1,800 1,800 20,000 110 20,110 Problem – Requirement Home Office Books Baguio Branch Cash Baguio Branch Shipments to Branch Allowance for Markup in Branch Inventory Cash Baguio Branch 20,000 20,000 259,000 185,000 74,000 245,000 245,000 Baguio Branch Cash 7,000 7,000 – - no entry Baguio Branch Books Cash Home Office 18,000 18,000 Shipments from Home Office Home Office 257,600 Home Office Cash 247,400 257,600 247,400 AA1- Chapter (2008 edition) page Accounts Receivable Home Office 2,400 Expenses Home Office 7,000 Cash Accounts Receivable Sales Expenses Cash 2,400 7,000 247,400 40,600 288,000 21,000 21,000 Merchandise Inventory, end P30,100 + P1,400 Sales Income Summary Merchandise Inventory, beginning P257,600 + P1,400 Shipments from Home Office Expenses Income Summary Home Office Requirement Baguio Branch Branch Income 31,500 288,000 15,000 17,500 259,000 28,000 15,000 15,000 15,000 15,000 Allowance for Markup in Branch Inventory Branch Income (P17,500 + P259,000 – P31,500) x 40/140 70,000 Branch Income Income Summary 85,000 70,000 85,000 Requirement Shipments from Home Office Home Office 1,400 Cash Home Office 2,000 1,400 2,000 Problem - Requirement Triple D Bookstore Statement of Recognized Income and Expenses - Quezon City Branch For the Year Ended December 31, 2008 Sales Cost of Goods Sold: Merchandise Inventory, beginning Shipments from Home Office Cost of Goods Available for Sale Less Merchandise Inventory, end Gross Profit Operating Expenses: P192,690 P 31,500 128,000 P159,500 22,750 136,750 P 55,940 AA1- Chapter (2008 edition) page 10 Advertising and Promotion Depreciation Uncollectible Accounts Expense Others Net income P 6,400 2,400 1,250 36,600 P Requirement Branch Branch Income 46,680 9,260 9,260 9,260 Allowance for Markup in Branch Inventory Branch Income P136,750 x 25/125 27,350 Branch Income Income Summary 36,610 27,350 36,610 Problem - Branch Books a b a b c d e f Sales Merchandise Inventory, end Income Summary Merchandise Inventory, beginning Shipments from Home Office Selling Expenses Administrative Expenses Home Office Income Summary Home Office Books Sales Shipments to Branch Merchandise Inventory, end Merchandise Inventory, beginning Purchases Selling Expenses Administrative Expenses Income Summary 78,000 12,000 10,000 10,000 80,000 4,000 6,000 10,000 10,000 310,000 64,000 30,000 25,000 300,000 20,000 30,000 29,000 Branch Income Branch 10,000 Allowance for Overvaluation in Branch Inventory Branch Income P18,000 - (P12,000 x 25/125) = P15,600 15,600 Branch Income Income Summary 10,000 15,600 5,600 5,600 Income Tax Income Tax Payable 12,110 Income Summary 12,110 12,110 AA1- Chapter (2008 edition) page 11 Income Tax g 12,110 Income Summary Retained Earnings 22,490 22,490 Problem - Requirement Triple F Products Inc - Branch Trial Balance December 31, 2008 Debit 12,800 48,160 27,280 Cash Accounts Receivable Merchandise Inventory Accounts Payable Home Office Sales Cost of Sales Operating Expenses Credit 2,040 68,900 256,000 191,620 47,080 326,940 _ 326,940 Requirement Home Office Books a b c d e f g a Sales Income Summary Cost of Sales Operating Expenses 640,600 41,360 452,840 146,400 Branch Branch Income 17,300 Allowance for Overvaluation of Branch Inventory Branch Income P191,620 x 10/110 P21,100 ÷ (P202,400 + P29,700 – P21,100) = 10% 17,420 Branch Income Income Summary 34,720 Income Tax Income Tax Payable 26,628 Income Summary Income Tax 26,628 Income Summary Retained Earnings 76,080 Branch Books Merchandise Inventory P202,400 – P189,200 Home Office 17,300 17,420 34,720 26,628 26,628 76,080 13,200 13,200 AA1- Chapter (2008 edition) b page 12 Sales Income Summary Cost of Sales Operating Expenses c Income Summary Home Office Requirement 256,000 17,300 191,620 47,080 17,300 17,300 Combined net income (P41,360 + P34,720 – P26,628) Combined Merchandise Inventory: Home Office Branch [ P27,280 + P13,200) ÷110% P49,452 P156,640 36,800 P193,440 Problem - Triple G Company Combined Statement of Recognized Income and Expenses for Home Office and Branch For the Year Ended December 31, 2008 Sales Cost of goods sold: Merchandise inventory, beginning Purchases Cost of goods available for sale Less Merchandise inventory, end Gross profit Operating expenses Net income before Income Tax Income Tax Net Income P325,000 P107,500 215,000 P322,500 81,300 241,200 P 83,800 50,000 P 33,800 11,830 P 21,970 Inventory: Beginning Ending Home Office P 80,000 Branch P7,500 + (P24,000/120%) 27,500 P5,500 + (P26,000/125%) Total P107,500 ** P37,500 – P30,000 = P7,500/ P30,000 = 25% Requirement Davao Branch Books a Sales 75,000 Merchandise Inventory, end 31,500 Income Summary Shipments from Home Office Purchases Expenses Merchandise Inventory, beginning P55,000 26,300 P81,300 12,500 37,500 15,000 10,000 31,500 AA1- Chapter (2008 edition) page 13 b Income Summary Home Office Requirement 12,500 12,500 Home Office Books a b c d e f g Davao Branch Branch Income Allowance for Markup in Branch Inventory Branch Income Markup on branch beginning inventory (P24,000 x 20/120) Markup on shipments Allowance balance before adjustments Markup on branch ending inventory (P26,000 x 25/125) Realized markup Sales Shipments to Branch Merchandise Inventory, end Income Summary Purchases Expenses Merchandise Inventory, beginning 12,500 12,500 6,300 6,300 P 4,000 7,500 P11,500 5,200 P 6,300 250,000 30,000 55,000 15,000 200,000 40,000 80,000 Branch Income Income Summary 18,800 Income Tax Income Tax Payable 11,830 Income Summary Income Tax 11,830 Income Summary Retained Earnings 21,970 18,800 11,830 11,830 21,970 Problem – Requirement a Plant Assets Branch 4,000 b Home Office Accounts Receivable 2,000 Cash Branch 5,000 Expenses Home Office 1,000 Shipments from Home Office 3,000 c d e 4,000 2,000 5,000 1,000 AA1- Chapter (2008 edition) page 14 Home Office f g h Retained Earnings Inventory P15,000 x 20/120 3,000 2,500 2,500 Home Office Branch 11,000 Sales Shipments from Home Office 48,000 11,000 48,000 AA1- Chapter (2008 edition) page 15 MULTIPLE CHOICE B C D D AA1- Chapter (2008 edition) B A page 16 D B D 10 11 12 13 C C D C P13,200 + P350 = P13,550 P11,000 + P350 = P11,350 14 A P12,000 x 20/120 = P2,000 15 D Inventory, beginning (P165,000 / 125%) P132,000 Shipments (P110,000 / 125%) 88,000 Merchandise available for sale from home office at cost P220,000 Cost of merchandise sold from home at cost Sales, net of returns and allowances P165,250 Less Sales from merchandise purchased from outsiders (P7,500 x 120%) 9,000 Sales from merchandise from home office P156,250 ÷ 125% Cost of sales at billed price P125,000 Billed price rate ÷ 125% 100,000 Inventory destroyed by fire P120,000 16 D Balance of allowance before adjustment Required balance of allowance (P1,170,000 x 20/120) Realized markup P370,000 195,000 P175,000 17 C Sales Cost of goods sold (P120,000 x 3/4 x 125%) Gross profit Operating expenses Net income reported by the branch P141,000 112.500 P 28,500 27,000 P 1,500 18 A P50,400/120% P42,000 19 B P90,000 + P36,000 – P2,520 – P50,400/120% = P60,900 20 B Net income (loss) reported by branch Realized markup (P90,000 + P36,000 – P2,520 - P50,400 = P73,080) x 20/120 True net income of the branch (P 7,800) 12,180 P 4,380 21 B Net income reported by branch Realized markup [(P3,960 + P17,600 – P4,840) x 10/110] Actual branch income P 4,800 1,520 P 6,320 22 B Branch ending inventory, at cost (P4,840 / 110%) Home office ending inventory Ending inventory to be reported in the combined balance sheet P 4,400 11,200 P15,600 23 D Net income reported by the branch P 5,000 AA1- Chapter (2008 edition) page 17 Realized markup[P280,000 - (P50,000 – P6,600)] x 40/140 True net income of the branch 67,600 P 72,600 24 B Branch inventory from home office (P43,400 /140%) Branch inventory from outside purchases Total cost of branch inventory, end P31,000 6,600 P37,600 25 D P60,000 - P7,500 P52,500 26 A P60,000 - (P7,500 x 120/20) P15,000 27 B Sales Cost of goods sold (P180,000 + P45,000 - P60,000) Operating expenses Realized markup [(P180,000 x 20/120) - P7,500 True net income of the branch P 292,500 (165,000) ( 72,000) 22,500 P 78,000 28 A Unadjusted balance of allowance account Markup on 2008shipments from home office (P390,000 – P300,000) Markup on beginning inventory P99,900 90,000 P 9,900 x 130/30 Total merchandise inventory beg Merchandise from outside purchases 29 D Sales Cost of goods sold (P54,600 + P390,000 + P144,600 - P48,750) Operating expenses Realized markup [P99,900 - (P39,000 x 30/130)] True net income of the branch P 42,900 54,600 P 11,700 P540,000 (540,450) ( 51,000) 90,900 P 39,450 30 C P39,000 x 30/130 = P9,000 31 D Sales (net of discount of P1,480) Cost of goods sold (P104,000 - P12,500) Operating expenses Net income reported by branch P115,520 ( 91,500) ( 20,000) P 4,020 32 C Net income reported by branch Realized markup (P91,500 x 25/125) True net income of the branch P 4,020 18,300 P 22,320 33 C Sales Cost of goods sold (P5,000 + P2,000 + P26,400 – P4,500) Operating expenses Realized markup [P2,800 – (P3,960 x 10/110)] True profit of Cebu branch P 37,400 ( 28,900) ( 3,000) 2,440 P 7,940 34 D Sales P110,000 AA1- Chapter (2008 edition) page 18 Cost of goods sold (P16,000 + P80,000 – P24,000 – P20,000) Operating expenses Net income of the home office Net income of the branch Combined net income of the home office and branch 35 36 C A Sales Cost of sales: Inventory, beginning Purchases Goods available for sale Shipments to branch (P110,000/110%) Goods available for own sale Less Inventory, end Gross profit Expenses Net income Sales Cost of sales: Inventory, beginning (P11,550 – P1,000) Shipments from HO, including freight-in Goods available for sale Less Inventory, end [(P10,400 + P5,000)/110%] + P520 + P250 Gross profit Expenses True branch net income ( 52,000) ( 10,000) P 48,000 7,940 P 55,940 P155,000 P 23,000 190,000 P213,000 100,000 P113,000 30,000 83,000 P 72,000 52,000 P 20,000 P140,000 P 10,550 105,750 P116,300 14,770 101,530 P 38,470 28,400 P 10,470 37 D (P10,400 + P5,000) x 10/110 P1,400 38 B Unadjusted balance of allowance account Markup on 2008 shipments (P200,000 x 25%) Markup on beginning inventory Branch beginning inventory at billed price P 57,500 50,000 P 7,500 x 125/25 P 37,500 39 C Sales Cost of goods sold (P37,500 + P250,000 - P40,000) Operating expenses Net income reported by branch P400,000 (247,500) (100,000) P 52,500 40 C Net income reported by branch Realized markup (P247,500 x 25/125) True net income of the branch P 52,500 49,500 P102,000 41 B Beginning inventory Purchases P 8,000 30,000 AA1- Chapter (2008 edition) Shipments from home office Ending inventory Cost of goods sold reported by branch Realized markup [P19,750 - (P6,000 x 25/125)* Cost of goods sold at cost page 19 93,750 ( 10,350) P 121,400 ( 18,550) P 102,850 *P93,750 – P75,000 = P18,750/P75,000 = 25% 42 C The amount of the realized markup of P18,550 43 C Adjusted net income Reported net income Realized markup Cost of sales at cost (P70,000 + P350,000 – P84,000) – P96,000 P156,000 60,000 P 96,000 ÷ P240,000 140% 44 C P84,000 x 40/140 P24,000 45 A 72,500 ÷ (75,000 + 444,000 -84,000 – 72,500) 20% 46 D P444,000 / 120% P370,000 47 D Sales Cost of goods sold (P75,000 + P444,000 - P84,000) Operating expenses Realized markup [P72,500 - (P84,000 x 20/120)] Adjusted profit of the branch P 600,000 (435,000) (200,000) 58,500 P 23,500 48 C P84,000 x 20/120 = P14,000 49 A P84,000 – P14,000 = P70,000 50 B Home office inventory (P160,500 - P10,500) Branch inventory (P108,000/120%) Inventories reported in the combined balance sheet P 150,000 90,000 P 240,000 ... P46,400 AA1- Chapter (2008 edition) page Sales, net of Sales Returns (P15,000 - P2,000) Sales rate Merchandise destroyed by fire at billed price b P13,000 ÷125% Merchandise destroyed by fire at... 11,000 Sales Shipments from Home Office 48,000 11,000 48,000 AA1- Chapter (2008 edition) page 15 MULTIPLE CHOICE B C D D AA1- Chapter (2008 edition) B A page 16 D B D 10 11 12 13 C C D C P13,200... income reported by the branch P141,000 112.500 P 28,500 27,000 P 1,500 18 A P50,400/120% P42,000 19 B P90,000 + P36,000 – P2,520 – P50,400/120% = P60,900 20 B Net income (loss) reported by branch Realized

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Mục lục

  • EXERCISES

    • Exercise 9 - 1

    • Exercise 9 – 3

      • Home Office Books

        • Branch Books

    • Exercise 9 - 4

    • Exercise 9 – 5

      • Home Office Books

      • P116,000

        • Branch Books

    • Exercise 9 – 6

      • P200,000

      • P30,000

    • Exercise 9 - 8

      • P 9,450

        • Exercise 9 – 9

        • Exercise 9 - 10

        • Separate cost of goods sold of the home office:

        • Inventory, beginning

        • P 252,000

        • Purchases

        • 2,800,000

        • Shipments to branch

        • ( 600,000)

        • Cost of goods available for sale

        • P2,452,000

        • Less Inventory, end

        • 240,000

        • P2,212,000

        • Separate cost of goods sold of the branch:

        • Inventory, beginning

        • From outside purchases

        • P 12,000

        • From home office (P36,000 / 120%)

        • 30,000

        • Total

        • P 42,000

        • Purchases

        • 96,000

        • Shipments from home office (P720,000 / 120%)

        • 600,000

        • Cost of goods available for sale

        • P 738,000

        • Less Inventory, end:

        • From outside purchases P10,000

        • From home office (P42,000 / 120%) 35,000

        • 45,000

        • 693,000

        • Combined cost of goods sold

        • P2,905,000

        • Exercise 9– 11

        • Exercise 9 - 12

          • Home Office Books

          • Branch Books

        • Exercise 9 – 13

  • PROBLEMS

    • Problem 9 – 1

    • Problem 9 – 2

      • Home Office Books

      • Dagupan Branch Books

      • Baguio Branch Books

    • Problem 9 – 3

      • Home Office Books

      • Baguio Branch Books

    • Problem 9 - 4

    • P 9,260

      • Problem 9 - 5

      • Problem 9 - 6

      • Problem 9 - 7

    • P 6,300

    • Problem 9 – 8

  • MULTIPLE CHOICE

    • P120,000

    • P175,000

    • P 1,500

    • P42,000

    • P 6,320

    • P15,600

    • P 20,000

    • P 10,470

    • P1,400

    • P 37,500

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