9/1 Cash P 950,000 FURNITURE

Furniture 250,000 DR CR
Alegria, Capital P 1,200,000 250,000
9/2 Equipment 750,000
Cash 200,000 EQUIPMENT
Notes payable 550,000 DR CR
9/4 Supplies 100,000 750,000
Cash 100,000
9/5 Alegria, Drawings 15,000 SUPPLIES
Cash 15,000 DR CR
9/7 Cash 50,000 100,000
Accounts Receivable 60,000 30,000
Service Revenue 110,000 130,000
9/11 Notes Payable 550,000
Cash 550,000 NOTES PAYABLE
9/14 Cash 30,000 DR CR
Accounts Receivable 10,000 550,000 550,000
0
Service Revenue 40,000
9/15 Cash 60,000
ACCOUNTS PAYABLE
Accounts Receivable 60,000
DR CR
9/18 Supplies 30,000
30,000
Accounts Payable 30,000
9/28 Cash 40,000
SERVICE REVENUE
Accounts Receivable 70,000
DR CR
Service Revenue 110,000
110,000
9/30 Taxes and Licenses 20,000
40,000
Salaries Expenses 45,000 110,000
Utilities Expense 40,000 260,000
Cash 105,000
T- ACCOUNT ALEGRIA, CAPITAL
CASH DR CR
DR CR 1,200,000
950,000 200,000
50,000 100,000 ALEGRIA, DRAWING
30,000 15,000 DR CR
60,000 550,000 15,000
40,000 105,000
1,130,000 970,000
TAXES AND LICENSES
160,000
DR CR
20,000
ACCOUNTS RECEIVABLE
DR CR
SALARIES EXPENSE
60,000 60,000
DR CR
10,000
45,000
70,000
140,000 60,000
UTILITIES EXPENSE
80,000
DR CR
40,000
 ALEGRIA MEDICAL CLINIC
TRIAL BALANCE
SEPT. XXXX

Cash P 160,000
Accounts Receivable 80,000
Furniture 250,000
Equipment 750,000
Supplies 130,000
Accounts Payable P 30,000
Alegria, Capital 1,200,000
Alegria, Drawing 15,000
Service Revenue 260,000
Taxes and Licenses 20,000
Salaries Expense 45,000
Utilities Expense 40,000
P 1,490,000 P 1,490,000