DATE PARTICULARS PR DEBIT CREDIT

Oct-01 Cash 350,000.00

Magpantay, Capital 350,000.00

Oct-03 Prepaid Rent 40,500.00

Cash 40,500.00

Oct-05 Photography Equipment 129,000.00

Magpantay, Capital 129,000.00

Oct-07 Photography Equipment 75,000.00

Accounts Payable 75,000.00

Oct-08 Office Equipment 54,000.00

Cash 54,000.00

Oct-10 Accounts Payable 75,000.00

Cash 75,000.00

Oct-12 Supplies 21,000.00

Accounts Payable 21,000.00

Oct-13 Cash 11,400.00

Service Income 11,400.00

Oct-17 Accounts Receivable 22,500.00

Service Income 22,500.00

Oct-19 Accounts Payable 10,500.00

Cash 10,500.00

Oct-25 Utitilities Expense 3,600.00

Cash 3,600.00

Oct-26 Communicatiom Expense 2,100.00

Cash 2,100.00

Oct-28 Cash 7,500.00

Accounts Receivable 7,500.00

Oct-29 Salaries Expense 12,000.00

Cash 12,000.00

Oct-30 Cash 1,500.00

Service Income 1,500.00
815,600.00 815,600.00
 CASH Supplies
Dr Cr Dr
10.01 350,000.00 40,500.00 10.03 10.12 21,000.00
10.13 11,400.00 54,000.00 10.08 21,000.00
10.28 7,500.00 75,000.00 10.1
10.3 1,500.00 10,500.00 10.19
3,600.00 10.25
2,100.00 10
12,000.00 10.28
370,400.00 197,700.00
172,700.00

Office Equipment Prepaid Rent

Dr Cr Dr
10.08 54,000.00 10.03 13,500.00
54,000.00 13,500.00

Service Income Utilities Expense

Dr Cr Dr
11,400.00 10.13
22,500.00 10.17
1,500.00 10.3
35,400.00
 Supplies Photography Equipment
Cr Dr Cr
10.05 129,000.00
10.07 75,000.00
204,000.00

Prepaid Rent Accounts Payable

Cr Dr Cr
10.1 75,000.00 75,000.00 10.07
10.19 10,500.00
10,500.00

Utilities Expense Communications Expense

Cr Dr Cr
3,600 10.25 2,100.00 10.26
3,600 2,100.00
 Accounts Receivable
Dr Cr
Oct-17 22,500.00 7,500.00 10.28
15,000.00

Magpantayan, Capital
Dr Cr
350,000.00 10.01
129,000.00 10.05
479,000.00

Salaries Expense
Dr Cr
12,000.00 10.29
12,000.00
 Eternal Images
Preliminary Trial Balance
As of October 31,2018

Debit Credit
Cash 172,700.00
Accounts Receivable 15,000.00
Prepaid Rent 40,500.00
Supplies 21,000.00
Photography Equipment 204,000.00
Office Equipment 54,000.00
Accounts Payable 10,500.00
Magpantay, Capital 479,000.00
Service Income 35,400.00
Utilities Expense 3,600.00
Communications Expense 2,100.00
Salaries Expense 12,000.00
524,900.00 524,900.00
Eternal Images
Statement of Income or Loss
For the Period Ended October 31, 2018

Revenue
Service Income 35,400.00

Expense
Utilities Expense 3,600.00
Communication Expense 2,100.00
Salaries Expense 12,000.00 17,700.00

Net Income 17,700.00

Eternal Images
Statement of Changes in Owner's Equity
As at October 31, 2018

Initial Investment 479,000.00

Additional Investment -
Magpantay, Drawings -
Net Income 17,700.00

Ending Capital, Balance 496,700.00

Eternal Images
Statement of Finacial Position
As at October 31, 2018

Assets

Current Assets
Cash 172,700.00
Accounts Receivable 15,000.00
Prepaid Rent 40,500.00
Supplies 21,000.00
Total Current Assets 249,200.00

Non-Current Assets
Photography Equipment 204,000.00
Office Equipment 54,000.00
Total Non-Current Assets 258,000.00

Total Assets 507,200.00

Liability

Current Liability
Accounts Payable 10,500.00

Owner's Equity
Magpantay, Capital 496,700.00

Total Liability & Owner's Equity 507,200.00

DATE PARTICULARS PR DEBIT CREDIT
May-01 Cash 157,000.00
Mulles, capital 157,000.00

May-02 Office Equipment 15,150.00

Cash 15,150.00

May-03 Office Equipment 57,500.00

Mulles, Capital 57,500.00

May-04 Computer Software 39,000.00

Cash 15,000.00
Accounts Payable 24,000.00

May-08 Cash 5,160.00

Service Revenue 5,160.00

May-09 Signage 9,000.00

Cash 5,000.00
Accounts Payable 4,000.00

May-12 Advertising Expense 3,320.00

Accounts Payable 3,320.00

May-14 Supplies 2,290.00

Accounts Payable 2,290.00

May-18 Utilities Expense 1,240.00

Cash 1,240.00

May-22 Accounts Payable 3,320.00

Cash 3,320.00

May-25 Cash 10,900.00

Service Revenue 10,900.00

May-26 Salaries Expense 8,400.00

Cash 8,400.00

May-29 Mulles, Withdrawals 4,500.00

Cash 4,500.00

May-30 Rent Expense 5,300.00

Cash 5,300.00

322,080.00 322,080.00
 Cash Supplies
Dr Cr Dr
5.01 157,000.00 15,150.00 5.02 5.14 2,290.00
5.08 5,160.00 15,000.00 5.04 2,290.00
5.25 10,900.00 5,000.00 5.09
1,240.00 5.18
3,320.00 5.22
8,400.00 5
4,500.00 5.29
5,300.00 5.3
173,060.00 57,910.00
115,150.00

Mulles, Withdrawals
Accounts Payable Dr
Dr Cr 5.29 4,500.00
5.22 3,320.00 24,000.00 5.04 4,500.00
4,000.00 5.09
3,320.00 5.12
2,290.00 51.4
33,610.00
30,290.00
Rent Expense
Signage Dr
Dr Cr 5.3 5,300.00
5.09 9,000.00 5,300.00
5,300.00
 Supplies Office Equipment
Cr Dr Cr
5.02 15,150.00
5.03 57,500.00
72,650.00

Mulles, Withdrawals Mulles, Capital

Cr Dr Cr
157,000.00 5.1
57,500.00 5.03
214,500.00

Rent Expense Advertising Expense

Cr Dr Cr
5.12 3,320.00
3,320.00
 Computer Software
Dr Cr
May-04 39,000.00
39,000.00

Service Revenue
Dr Cr
5,160.00 5.08
10,900.00 5.25
16,060.00

Utilities Expense
Dr Cr
5.18 1,240.00
1,240.00
 Data Encoder
Preliminary Trial Balance
As of May 31, 2018

Debit Credit
Cash 115,150.00
Signage 9,000.00
Supplies 2,290.00
Office Equipment 72,650.00
Computer Software 39,000.00
Accounts Payable 30,290.00
Mulles, Capital 214,500.00
Mulles, Withdrawals 4,500.00
Service Revenues 16,060.00
Advertising Expense 3,320.00
Rent Expense 5,300.00
Utilities Expense 1,240.00
Salaries Expense 8,400.00
260,850.00 260,850.00
Data Encoder
Statement of Income or Loss
For the Perioed End of May 31, 2018

Revenue
Service Income 16,060.00

Expense
Utilities Expense 1,240.00
Advertising Expense 3,320.00
Rent Expense 5,300.00
Salaries Expense 8,400.00 18,260.00

Net Loss - 2,200.00

Data Encoders
Statement of Changes in Owner's Equity
As at May 31, 2018

Initial Investment 214,500.00

Additional Investment -
Mulles, Drawings 4,500.00
Net Loss 2,200.00

Ending Capital, Balance 207,800.00

Data Encoders
Statement of Finacial Position
As at October 31, 2018

Assets

Current Assets
Cash 115,150.00
Total Current Assets 115,150.00

Non-Current Assets
Office Equipment 72,650.00
Signage 9,000.00
Supplies 2,290.00
Computer Software 39,000.00
Total Assets
Total Non-Current Assets 122,940.00

Liability 238,090.00

Current Liability
Accounts Payable 30,290.00

Owner's Equity
Mulles, Capital 207,800.00

Total Liability & Owner's Equity 238,090.00

DATE PARTICULARS PR DEBIT CREDIT
Mar-01 Cash 280,000.00
Dalangin, Capital 280,000.00

Mar-03 Office Equipment 4,950.00

Cash 1,000.00
Accounts Payable 3,950.00
Mar-05 Office Furnitures 12,300.00
Cash 12,300.00

Mar-06 Office Equipment 2,750.00

Accounts Payable 2,750.00

Mar-08 Utilities Expense 1,080.00

Cash 1,080.00

Mar-10 Accounts Receivable 12,940.00

Professional Fees 12,940.00

Mar-14 Utilities Expense 1,850.00

Cash 1,850.00

Mar-16 Miscellanous Expense 3,500.00

Cash 3,500.00

Mar-17 Cash 17,650.00

Professional Fees 17,650.00

Mar-19 Accounts Payable 1,000.00

Cash 1,000.00

Mar-21 Rent Expense 8,400.00

Cash 8,400.00

Mar-25 Salaries Expense 3,500.00

Cash 3,500.00

Mar-27 Dalangin, Withdrawals 8,500.00

Cash 8,500.00

Mar-30 Cash 5500

Accounts Receivable 5500
363,920.00 363,920.00
 Cash Accounts Receivable
Dr Cr Dr
3.01 280,000.00 1,000.00 3.03 3.1 12,940.00
3.17 17,650.00 12,300.00 3.05 7,440.00
3.3 5,500.00 1,080.00 3.08
1,850.00 3.14
3,500.00 3.16
1,000.00 3
8,400.00 3.21
3,500.00 3.25
8,500.00 3.27
303,150.00 41,130.00
262,020.00
Mulles, Capital
Professional Fees Dr
Dr Cr
12,940.00 3.1
17,650.00 3.17
30,590.00

Rent Expense Miscellanous Expense

Dr Cr Dr
3.21 8,400.00 3.16 3,500.00
8,400.00 3,500.00
Accounts Receivable Office Equipment
Cr Dr Cr
5,500.00 3.3 3.03 4,950.00
3.06 2,750.00
7,700.00

Mulles, Capital Salaries Expense

Cr Dr Cr
280,000.00 3.01 3.25 3,500.00
280,000.00 3,500.00

Miscellanous Expense
Cr
 Office Furnitures
Dr Cr
Mar-05 12,300.00
12,300.00

Utilities Expense
Dr Cr
1,080.00 3.08
1,850.00 3.14
2,930.00
 JKD Clinic
Preliminary Trial Balance
As of March 31, 2022

Debit Credit
Cash 262,020.00
Accounts Receivable 7,440.00
Office Equipment 7,700.00
Office Furniture 12,300.00
Accounts Payable 5,700.00
Dalangin, Capital 280,000.00
Dalangin, Withdrawals 8,500.00
Professional Fees 30,590.00
Miscellanous 3,500.00
Rent Expense 8,400.00
Utilities Expense 2,930.00
Salaries Expense 3,500.00
316,290.00 316,290.00
JKD Clinic
Statement of Income or Loss
For the Perioed End of March 31, 2022

Revenue
Professional Fees 30,590.00

Expense
Salaries Expense 3,500.00
Utilities Expense 2,930.00
Rent Expense 8,400.00
Miscellanous Expense 3,500.00 18,330.00

Net Income 12,260.00

JKD Clinic
Statement of Changes in Owner's Equity
As at March 31, 2022

Initial Investment 280,000.00

Additional Investment -
Mulles, Drawings 8,500.00
Net Income 12,260.00

Ending Capital, Balance 283,760.00

JKD Clinic
Statement of Finacial Position
As at March 31, 2022

Assets

Current Assets
Cash 262,020.00
Accounts Receivable 7,440.00
Total Current Assets 269,460.00
Non-Current Assets
Office Equipment 7,700.00
Office Furnitures 12,300.00
Total Non-Current Assets 20,000.00
Total Assets
289,460.00

Liability

Current Liability
Accounts Payable 5,700.00

Owner's Equity
Dalangin, Capital 283,760.00

Total Liability & Owner's Equity 289,460.00

DATE PARTICULARS PR DEBIT CREDIT
Jun-01 Cash 180,000.00
Gamolo, Capital 180,000.00

Jun-02 Medical Equipment 72,000.00

Gamolo, Capital 72,000.00

Jun-04 Office Equipment 3,260.00

Accounts Payable 3,260.00

Jun-06 Office Equipment 4,620.00

Cash 4,620.00

Jun-07 Office Equipment 15,400.00

Cash 7,400.00
Accounts Payable 8,000.00

Jun-10 Utilities Expense 990.00

Cash 990.00

Jun-11 Accounts Receivable 16,120.00

Service Revenues 16,120.00

Jun-13 Miscellanous Expense 1,800.00

Cash 1,800.00

Jun-15 Utilities Expense 910.00

Cash 910.00

Jun-16 Cash 6,900.00

Accounts Receivable 6,900.00

Jun-18 Rent Expense 5,000.00

Cash 5,000.00

Jun-19 Cash 2,420.00

Service Revenue 2,420.00

Jun-24 Salaries Expense 8,250.00

Cash 8,250.00

Jun-27 Gamolo, Withdrawals 11,500.00

Cash 11,500.00
329,170.00 329,170.00
 Cash Accounts Receivable
Dr Cr Dr
6.01 180,000.00 4,620.00 6.11 16,120.00
6.16 6,900.00 7,400.00 9,220.00
6.19 2,420.00 990.00
1,800.00
910.00
5,000.00
8,250.00
11,500.00

189,320.00 40,470.00
148,850.00
Gamolo, Withdrawals
Gamolo, Capital Dr
Dr Cr 6.27 11,500.00
180,000.00 6.01 11,500.00
72,000.00 6.02
252,000.00

Rent Expense Miscellanous Expense

Dr Cr Dr
6.18 5,000.00 6.13 1,800.00
5,000.00 1,800.00
Accounts Receivable Office Equipment
Cr Dr Cr
6,900.00 6.16 6.04 3,260.00
6.06 4,620.00
6.07 15,400.00
23,280.00

Gamolo, Withdrawals Salaries Expense

Cr Dr Cr
6.24 8,250.00
8,250.00

Miscellanous Expense Utilities Expense

Cr Dr Cr
6.1 990.00
6.15 910.00
1,900.00
 Accounts Payable
Dr Cr
3,260.00 6.04
8,000.00 6.07
11,260.00

Service Revenues
Dr Cr
16,120.00 6.11
2,420.00 6.19
18,540.00

Medical Equipment
Dr Cr
6.02 72,000.00
72,000.00
 Cagayan Chiropractic Clinic
Preliminary Trial Balance
As of June 30, 2022

Debit Credit
Cash 148,850.00
Accounts Receivable 9,220.00
Office Equipment 23,280.00
Medical Equipment 72,000.00
Accounts Payable 11,260.00
Gamolo, Capital 252,000.00
Gamolo, Withdrawals 11,500.00
Service Revenues 18,540.00
Miscellanous 1,800.00
Rent Expense 5,000.00
Utilities Expense 1,900.00
Salaries Expense 8,250.00
281,800.00 281,800.00
Cagayan Chiropractic Clinic
Statement of Income or Loss
For the Perioed End of June 30, 2022

Revenue
Service Revenue 18,540.00

Expense
Salaries Expense 8,250.00
Utilities Expense 1,900.00
Rent Expense 5,000.00
Miscellanous Expense 1,800.00 16,950.00

Net Income 1,590.00

Cagayan Chiropractic Clinis
Statement of Changes in Owner's Equity
As at June 30, 2022

Initial Investment 252,000.00

Additional Investment -
Gamolo, Withdrawals 11,500.00
Net Income 1,590.00

Ending Capital, Balance 242,090.00

Cagayan Chiropractic Clinic
Statement of Finacial Position
As at June 30, 2022

Assets

Current Assets
Cash 148,850.00
Accounts Receivable 9,220.00
Total Current Assets 158,070.00
Non-Current Assets
Office Equipment 23,280.00
Medical Equipment 72,000.00
Total Non-Current Assets 95,280.00
Total Assets
253,350.00

Liability

Current Liability
Accounts Payable 11,260.00

Owner's Equity
Gamolo, Capital 242,090.00

Total Liability & Owner's Equity 253,350.00