| 1 | GR/IR Clearing 2040 | Awaiting receipt posting — 1300 Inventory - Active Ingredients / VP157 | DEBIT | ₱12,637.30 |
| 2 | GR/IR Clearing 2040 | Awaiting receipt posting — 1360 Inventory - Polybag / VP157 | DEBIT | ₱10,907.57 |
| 3 | Input Vat 1270 | Input Vat — SOUTHERN PLASTICS, INC. / VP157 | DEBIT | ₱2,825.38 |
| 4 | Accounts Payable - Trade 2000 | AP – SOUTHERN PLASTICS, INC. / VP157 (June 2026 purchase book) | CREDIT | ₱26,134.80 |
| 5 | Withholding Tax Payable - Expanded 2150 | EWT withheld – SOUTHERN PLASTICS, INC. / VP157 | CREDIT | ₱235.45 |