SUPPLIES

Date Particulars F Debit Date Particulars F Credit

1-Jan     21,000        
      17,500        
               
               
  Unadjusted Balance   38,500        

ACCOUNTS PAYABLE
Date Particulars F Debit Date Particulars F Credit
      31,000 1-Jan     47,000
              17,500
              12,500
              35,000
               
          Unadjusted Balance   80,500

CASH IN BANK
Date Particulars F Debit Date Particulars F Credit
ACCOUNTS
1-Jan     16,000   PAYABLE   31,000
      82,000   SALARIES EXPENSE   24,000
          UTILITIES EXPENSE   9,000
          MEDINA DRAWINGS   10,000
          NOTES PAYABLE   15,000
               
  Unadjusted Balance   9,000        

NURSING EQUIPMENT
Date Particulars F Debit Date Particulars F Credit
1-Jan     160,000        
      35,000        
               
  Unadjusted Balance   195,000        
 SALARIES EXPENSE
Date Particulars F Debit Date Particulars F Credit
      24,000        
               
               

UTILITIES EXPENSE
Date Particulars F Debit Date Particulars F Credit
      9,000        
               
               

MEDINA DRAWINGS
Date Particulars F Debit Date Particulars F Credit
      10,000        
               
               

ADVERTISING EXPENSE
Date Particulars F Debit Date Particulars F Credit
      12,000        
               
               

NOTES PAYABLE
Date Particulars F Debit Date Particulars F Credit
        1-Jan     350,000
      15,000        
               
          Unadjusted Balance   335,000
 SERVICE INCOME
Date Particulars F Debit Date Particulars F Credit
              167,000
               
               

NOTES BUILDING
Date Particulars F Debit Date Particulars F Credit
      350,000        
               
               

LAND
Date Particulars F Debit Date Particulars F Credit
      90,000        
               
               

MEDINA CAPITAL
Date Particulars F Debit Date Particulars F Credit
              405,500
               
               

ACCOUNTS RECEIVABLE
Date Particulars F Debit Date Particulars F Credit
1-Jan     165,000        
      167,000       82,000
               
               
 Gerbyn Yanuario Nursing Home

Unadjusted Trial Balance

January 31, 2017

ACCOUNT TITLE Debit Credit

CASH IN BANK 9,000  

ACCOUNT RECEIVABLE 250,000  

SUPPLIES 38,500  

NURSING EQUIPMENT 195,000  

ACCOUNTS PAYABLE   80,500

SERVICE INCOME   167,000

SALARIES EXPENSE 24,000  

MEDINA DRAWING 9,000  

ADVERTISING EXPENSE 10,000  

NOTES PAYABLE 12,500  

LAND   335,000

NURSING BUILDING 90,000  

MEDINA CAPITAL 350,000  

      405,500

988,000 988,000