Page 1

2020 Particulars F Debit Credit

Sep 1 Cash on Hand GL-1√ 950,000
t
Furniture & Fixtures GL-4√ 250,000
J. Alegre, Capital GL-8√ 1,200,000
Initial investment.

2 Medical Equipment GL-5√ 750,000

Cash on Hand GL-1√ 200,000
Notes Payable GL-7√ 550,000
Equipment on account with downpayment.

4 Unused Medical Supplies GL-3√ 100,000

Cash on Hand GL-1√ 100,000
Supplies for cash.

5 J. Alegre, Drawing GL-9√ 15,000

Cash on Hand GL-1√ 15,000
Owner’s withdrawal.

7 Cash on Hand GL-1√ 50,000

Accounts Receivable GL-2√ 60,000
Medical Fees Income GL-10√ 110,000
Income for the week

9 Cash on Hand GL-1√ 350,000

J. Alegre, Capital GL-8√ 350,000
Additional investment.

11 Notes Payable GL-4√ 550,000

Cash on Hand GL-1√ 550,000
Full payment of account.

14 Cash on Hand GL-1√ 30,000

Accounts Receivable GL-2√ 10,000
Medical Fees Income GL-10√ 40,000
Income for the week

15 Cash on Hand GL-4√ 60,000

Accounts Receivable GL-1√ 60,000
Full collection of account.
 Page 2
2017 Particulars F Debit Credit
Sep 18 Unused Medical Supplies GL-3√ 30,000
t
Accounts Payable GL-6√ 30,000
Supplies on account.

28 Cash on Hand GL-1√ 40,000

Accounts Receivable GL-2√ 70,000
Medical Fees Income GL-10√ 110,000
Income for the week

30 Taxes & Licenses GL-12√ 20,000

Salaries Expense GL-11√ 45,000
Utilities Expense GL-13√ 40,000
Cash on Hand GL-1√ 105,000
Paid various expenses.

Cash on Hand Page 1

2020 Particulars F Debit 2017 Particulars F Credit
Sep 1 Investment GJ-1 950,000 Sept 2 Medical Equipment GJ-1 200,000
t
7 Income GJ-1 50,000 4 Medical Supplies GJ-1 100,000
9 Investment GJ-1 350,000 5 Withdrawal GJ-1 15,000
14 Income GJ-1 30,000 11 Payment of Account GJ-2 550,000
15 Collection GJ-1 60,000 30 Various Expenses GJ-2 105,000
28 Income GJ-2 40,000

510,000 1,480,000 970,000

Accounts Receivable Page 2

2020 Particulars F Debit 2017 Particulars F Credit
Sep 7 GJ-1 60,000 Sept 15 GJ-1 60,000
t
14 GJ-1 10,000
28 GJ-2 70,000

80,000√ 140,000 60,000√

√

Unused Medical Supplies Page 3

2017 Particulars F Debit Particulars F Credit
Sep 4 GJ-1 100,000
t
18 GJ-2 30,000

130,000√ 130,000
√
 Furniture & Fixtures Page 4
2020 Particulars F Debit Particulars F Credit
Sep 1 GJ-1 250,000
t

Medical Equipment Page 5

2017 Particulars F Debit Particulars F Credit
Sep 2 GJ-1 750,000
t

Accounts Payable Page 6

2017 Particulars F Debit 2017 Particulars F Credit
Sept 18 GJ-3 30,000

Notes Payable Page 7

2017 Particulars F Debit 2017 Particulars F Credit
Sept 11 GJ-1 550,000 Sept 2 GJ-1 550,000

J. Alegre, Capital Page 8

Particulars F Debit 2017 Particulars F Credit
Sept 1 GJ-1 1,200,000
9 GJ-1 350,000

1,550,000 1,550,000

J. Alegre, Drawing Page 9

2017 Particulars F Debit Particulars F Credit
Sept 5 GJ-1 15,000

Medical Fees Income Page 10

Particulars F Debit 2017 Particulars F Credit
Sep 7 GJ-1 110,000
t
14 GJ-1 40,000
28 GJ-2 110,000

260,000 260,000

Salaries Expense Page 11

2017 Particulars F Debit Particulars F Credit
Sep 30 GJ-2 45,000
t

Taxes & Licenses Page 12

2017 Particulars F Debit Particulars F Credit
Sep 30 GJ-2 20,000
t

Utilities Expense Page 13

2017 Particulars F Debit Particulars F Credit
Sep 30 GJ-2 40,000
t

Dr. Jonathan Alegre

Trial Balance
September 30, 2020

Particulars Debit Credit

Cash on Hand P510,000
Accounts Receivable 80,000
Unused Medical Supplies 130,000
Furniture & Fixtures 250,000
Medical Equipment 750,000
Accounts Payable P30,000
J. Alegre, Capital 1,550,000
J. Alegre, Drawing 15,000
Medical Fees Income 260,000
Taxes & Licenses 20,000
Salaries Expense 45,000
Utilities Expense ___40,000 _________
Total P1,840,000 P1,840,000

_____________________________________________________________________________________

Dr. Jonathan Alegre

Trial Balance
September 30, 2017

Particulars Debit Credit

Cash on Hand P1,480,000 P970,000
Accounts Receivable 140,000 60,000
Unused Medical Supplies 130,000
Furniture & Fixtures 250,000
Medical Equipment 750,000
Accounts Payable 30,000
Notes Payable 550,000 550,000
J. Alegre, Capital 1,550,000
J. Alegre, Drawing 15,000
Medical Fees Income 260,000
Taxes & Licenses 20,000
Salaries Expense 45,000
Utilities Expense ___40,000 _________
Total P3,420,000 P3,420,000