110 Acct.

Title: CASH
Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 16,000
6 GJ1 82,000 98,000
12 GJ1 31,000 67,000
17 GJ1 24,000 43,000
20 GJ1 9,000 34,000
25 GJ1 10,000 24,000
31 GJ1 15,000 9,000

120 Acct. Title: ACCOUNTS RECEIVABLE

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 165,000
6 GJ1 82,000 83,000
11 GJ1 167,000 250,000

130 Acct. Title: SUPPLIES

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 21,000
GJ1 17,500 38,500
 140 Acct. Title: LAND
Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 90,000

150 Acct. Title: NURSING HOME

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 350,000

160 Acct. Title: NURSING EQUIPMENT

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 160,000
10 GJ1 35,000 195,000

210 Acct. Title: NOTES PAYABLE

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 350,000
31 GJ1 15,000 335,000
 220 Acct. Title: ACCOUNTS PAYABLE
Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 47,000
2 GJ1 17,500 64,500
10 GJ1 35,000 99,500
12 GJ1 31,000 68,500
27 GJ1 12,500 81,000

310 Acct. Title: S. CRISTO, CAPITAL

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 1 GJ1 405,000

320 Acct. Title: S. CRISTO, WITHDRAWALS

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 25 GJ1 10,000

330 Acct. Title: INCOME SUMMARY

Balance
Date Particulars PR Debit Credit Debit Credit
GJ1
 410 Acct. Title: NURSING REVENUE
Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 11 GJ1 167,000

510 Acct. Title: SALARIES EXPENSE

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 17 GJ1 24,000

520 Acct. Title: UTILITIES EXPENSE

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 20 GJ1 9,000

530 Acct. Title: ADVERTISING EXPENSE

Balance
Date Particulars PR Debit Credit Debit Credit
Jan. 27 GJ1 12,500