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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-7 200,000
Notes Payable GL-1 550,000
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-7 550,000

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-1 60,000

Accounts Receivable GL-2 60,000
Full collection of account.

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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-11 20,000

Salaries Expense GL-12 45,000
Utilities Expense GL-13 40,000
Cash on Hand GL-1 105,000
Paid various expenses.

CASH ON HAND 1 ACCOUNTS RECEIVABLE 2 UNUSED MEDICAL SUPPLIES 3

9/1 950,000 9/2 200,000 9/7 60,000 9/15 60,000 9/4 100,000
9/7 50,000 9/4 100,000 9/14 10,000 9/18 30,000
9/9 350,000 9/5 15,000 9/28 70,000 _______ 130,000
9/14 30,000 9/11 550,000 140,000 60,000
9/15 60,000 9/30 105,000 80,000
9/28 40,000 _______
1,480,000 970,000
510,000

FURNITURE & FIXTURES 4 MEDICAL EQUIPMENT 5 ACCOUNTS PAYABLE 6

9/1 250,000 9/2 750,000 9/18 30,000

NOTES PAYABLE 7 J. ALEGRE, CAPITAL 8 J. ALEGRE, DRAWING 9

9/11 550,000 9/2 550,000 9/1 1,200,000 9/5 15,000
9/9 350,000
1,550,000

MEDICAL FESS INCOME 10 TAXES & EXPENSE 11 SALARIES EXPENSE 12

9/7 110,000 9/30 20,000 9/30 45,000
9/14 40,000
9/28 110,000
260,000

UTILITIES EXPENSE 13
9/30 40,000

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 Dr. Jonathan Alegre
Trial Balance
September 30, 2021

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

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