Costo edificio = 180,000 Depreciación anual = 180,000 × 0.05 = 9,000

Clientes = 28,000 → 2% = 560

| Cuenta | Debe | Haber | | :--- | :--- | :--- | | Caja | S/. X | | | Mercaderías | S/. X | | | Capital | | S/. Y | | Ventas | | S/. Z | | Gasto Sueldos | S/. A | |