Arjay Delos Santos invested PHP 15,000 cash and PHP 5,000 of merchandise into a new retail business. In the following days, the business borrowed PHP 10,000 of additional merchandise, paid PHP 400 in rent, and sold PHP 300 of merchandise to generate PHP 600 in sales. The document appears to be recording transactions for a new small business from September 1-6, 2010 to keep track of finances.