Date

Account Titles P.R.
Debit
2012
Oct. 1 Cash
110
250,000
Marasigan, Capital
310

Credit
250,000

Medical Building
160
1,000,000
Land
150
250,000
Cash
110
50,000
20% Note Payable
220
1,200,000
Medical Equipment
Medical Supplies
Cash
110
24% Note Payable

170
420,000
130
39,000
59,000
210
400,000

2

Prepaid Insurance
Cash
110

140
20,000
20,000

4

Cash
110
117,000
Medical Revenues
410

7

117,000

Medical Supplies
130
17,000
Accounts Payable - San Pablo Supply
230

10

Salaries Expense
Cash
110

12

Cash
110
90,000
Unearned Research Revenues

260

Accounts Receivable
Medical Revenues

120
410

317,000

21

Repairs Expense 530
Cash
110

23,000
23,000

23

Telephone Expense
Cash
110

560
3,000

24

Medical Equipment
170
45,000
Accounts Payable - Dr. De Leon 230

18

25

17,000

510
73,000
73,000
90,000
317,000

3,000

45,000

Cash
110
113,000
Accounts Receivable
120

113,000

27

Accounts Payable - San Pablo Supply
Cash
110
13,000

230

30

Marasigan, Withdrawals 320
200,000
Cash
110
200,000
Association Dues Expense
550
Cash
110
15,000

15,000

13,000

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