CALVEZ, RAINA ROSE N.

II- BSITE
Journal Entry

DATE Account Code

Dr. Cr.
Dec 1 Cash 101 250,000
Teresa Young, Capital 301 250,000
Cash 101 100,000
Loan Payable 204 100,000
Medical Equipment 108 210,000
Cash 101 210,000
2 Tax Expense 508 1,500
Cash 101 1,500
Furniture and Equipment 106 54,000
Cash 101 54,000
3 Medical Supplies 103 8,600
Accounts Payable 201 8,600
Advertising Expense 501 1,200
Cash 101 1,200
4 Prepaid Insurance 104 3,600
Cash 101 3,600
Rent Expense 505 4,000
Cash 101 4,000
5 Cash 101 5,600
Consulting Fees 402 5,600
6 Cash 101 12,500
Medical Service Fees 401 12,500
Accounts Receivable 102 4,500
Medical Service Fees 401 4,500
8 Accounts Payable 201 4,000
Cash 101 4,000
Miscellaneous Expense 504 500
Cash 101 500
9 Accounts Receivable 102 3,500
Medical Service Fees 401 3,500
10 Cash 101 2,000
Accounts Receivable 102 2,000
11 Cash 101 2,000
Consulting Fees 402 2,000
12 Medical Supplies 103 4,400
Accounts Payable 201 4,400
 13 Cash 101 6,200
Medical Service Fees 401 6,200
Salary Expense 506 5,200
Cash 101 5,200
15 Advertising Expense 501 1,200
Cash 101 1,200
16 Maintenance Expense 503 1,000
Cash 101 1,000
17 Cash 101 2,500
Accounts Receivable 201 2,500
18 Teresa Young,Drawing 302 18,000
Cash 101 18,000
19 Cash 101 7,500
Medical Service Fees 401 7,500
20 Cash 101 4,600
Consulting Fees 402 4,600
Accounts Receivable 102 3,200
Medical Service Fees 401 3,200
22 Cash 101 3,500
Accounts Receivable 102 3,500
23 Utilities Expense 509 750
Cash 101 750
24 Utilities Expense 509 1,200
Cash 101 1,200
26 Cash 101 3,500
Consulting Fees 402 3,500
Accounts Receivable 102 4,300
Medical Service Fees 401 4,300
27 Salary Expense 506 5,200
Cash 101 5,200
29 Interest Expense 601 1,500
Cash 101 1,500
30 Maintenance Expense 503 1,000
Cash 101 1,000
31 Cash 101 4,600
Consulting Fees 402 4,600

Total 746,850 746,850

 T Account

Cash Accounts Receivable Medical Supplies

250,000 210,000 4,500 2,000 8,600
100,000 1,500 3,500 2,500 4,400
5,600 54,000 3,200 3,500 13,000
12,500 1,200 4,300
2,000 3,600 15,500 8,000
2,000 4,000 7,500
6,200 4,000
2,500 500 Accounts Payable Accrued Expenses
7,500 5,200 8,600
4,600 1,200 4,400
3,500 1,000 13,000
3,500 18,000
4,600 750
1,200
5,200
1,500
1,000
404,500 313,850
90,650

Advertising Expense Insurance Expense Maintenance Expense

1,200 1,000
1,200 1,000
2,400 2,000

Utilities Expense Interest Expense

750 1,500
1,200 1,500
1,950
T Account
Accumulated Depreciation- Furniture and Equipm
Prepaid Insurance Furniture and Equipment
3,600 54,000
3,600 54,000

Loan Payable Teresa Young, Capital Teresa Young,Drawing

100,000 250,000 18,000
100,000 250,000 18,000

Income Summary

Miscellaneous Expense Rent Expense Salary Expense

500 4,000 5,200
500 4,000 5,200
10,400
ed Depreciation- Furniture and Equipment Accumulated Depreciation-Medical Equipment
Medical Equipment
210,000
210,000

Teresa Young,Drawing Medical Service Fees Consulting Fees

12,500
4,500
3,500
Income Summary 6,200
7,500
3,200
4,300
41,700

Salary Expense Tax Expense

1,500
1,500
ulated Depreciation-Medical Equipment

Consulting Fees
5,600
2,000
4,600
3,500
4,600
20,300