Date Particulars Dr. Cr.

30-Jun Cash 280,000

Dalangin, Capital 280,000
a
30-Jun Office Equipment 4,950 i
Accounts Payable 3,950 n
Cash 1,000

30-Jun Office Furniture 12,300

Cash 12,300

30-Jun Office intercom (Equipment) 2,750

Accounts Payable 2,750
b
30-Jun Telephone Expense 1,080 d
Accounts Payable 1,080

30-Jun Accounts Receivable 12,940

Service Revenue 12,940

30-Jun Utilities Expense 1,850

Accounts Payable 1,850

30-Jun Miscellaneous Expense 3,500

Accounts Payable 3,500

30-Jun Cash 17,650

Service Revenue 17,650

30-Jun Accounts Payable 1,000

Cash 1,000

30-Jun Rent Expense 8,400

Cash 8,400

30-Jun Salaries Expense 3,500

Cash 3,500

30-Jun Dalangin, Withdrawals 8,500

Cash 8,500

30-Jun Cash 5,500

Accounts Receivable 5,500
 CASH ACCOUNTS RECEIVABLE
Dr. Cr. f 12,940 5,500 n e
280,000 1,000 b 7,440
17,650 12,300 c
5,500 1,000 j
8,400 k g
3,500 l
8,500 m
303,150 34,700
268,450 OFFICE FURNITURE l
c 12,300
OFFICE EQUIPMENT 12,300
4,950
2,750 ACCOUNTS PAYABLE l
7,700 b 1,000 3,950 b
2,750 d
DALANGIN, CAPITAL 1,080 e
280,000 a 1,850 g k
280,000 3,500 l
j 1,000 13,130
12,130
 TELEPHONE EXPENSE
1,080
1,080

UTILITIES EXPENSE
1,850
1,850
DALANGIN, WITHDRAWALS
MISCELLANEOUS EXPENSE m 8,500
3,500 8,500
3,500
SERVICE REVENUE
SALARIES EXPENSE 12,940 f
3,500 17,650 i
3,500 30,590

RENT EXPENSE
8,400
8,400
 DALANGIN CLINIC
TRIAL BALANCE
For the Year ended June 30, 2023
Dr. Cr.
Cash 268,450
Accounts Receivable 7,440
Office Furniture 12,300
Office Equipment 7,700
Telephone Expense 1,080
Utilities Expense 1,850
Rent Expense 8,400
Salaries Expense 3,500
Miscellaneous Expense 3,500
Accounts Payable 12,130
Dalangin, Capital 280,000
Dalangin, Withdrawals 8,500
Service Revenue 30,590
Total 322,720 322,720