ASSETS LIABILITIES

Cash A/R Medical Equipment Office Equipment A/P

A 180,000
B 72,000
C 3,260 3,260
D -4,620 4,620
E -7,400 15,400 8,000
F -990
G 16,120
H -1,800
I -910
J 6,900 -6,900
K -3,260 -3,260
L -5,000
M 2,420
N -8,250
O -11,500
TOTAL 145,590 9,220 4,260 90,660 249,730 8,000
= 250,090 = 250,090
LIABILITIES EQUITY

Capital
180,000
72,000

-990
16,120
-1,800
-910

-5,000
2,420
-8,250
-11,500
252,000 -9,910
 TRIAL BALANCE
CHIROPRACTIC CLINIC
FOR THE MONTH OF JUNE

Accounts Title Debit Credit

Cash 145,590
Medical Equipment 4,629
Ofiice Equipment 90,660
Miscellaneous Expense 1,800
Service Revenue 18,540
Utilities Expense 1,900
Rent Expense 5,000
Salaries Expense 8,250
Apasiloc Withdrews 11,500
Account Receivable 9,220
Account Payable 8,000
Apalisoc Capital 252,000
TOTAL 278,549 278,549
 CASH MEDICAL EQUIPMENT OFFICE EQUIPMENT
180,000 4,620 c. 4,620 b. 72,000
6,900 7,400 4,620 c. 3,260
2,420 990 e. 15,400
1,800 90,660
910
3,260 ACCOUNTS RECEIVABLE ACCOUNTS PAYABLE
5,000 j. 6,900 16,120 l. 3,260 c. 3,260
8,250 9,220 e. 8,000
11,500 8,000
189,320 43,730
145,590 APALISOC

SERVICE REVENUE SALARIES EXPENSE UTILITIES EXPENSE

g. 16,120 n. 8,250 f. 990
m. 2,420 8,250 i. 910
18,540 1,900
 MISCELLANEOUS EXPENSE
h. 1800
1,800

APALISOC CAPITAL
180,000
72,000
252,000

APALISOC WITHDREWS
o. 11,500
11,500

RENT EXPENSE
l. 5,000
5,000
 APALISOC CHIROPATRIC CLINIC
BALANCE SHEET
FOR THE MONTH OF JUNE

CURRENT ASSETS
Cash 145,590
Account Receivable 9,220
TOTAL CURRENT ASSETS 154,810

NON-CURRENT ASSETS
Medical Equipment 4,620
Ofiice Equipment 90,660
TOTAL NON-CURRENT ASSETS 95,280
TOTAL ASSETS 250,090

LIABILITIES

CURRENT LIABILITIES
Accounts Payable 8,000
TOTAL LIABILITIES 8,000

OWNERS EQUITY

APPALISOC, CAPITAL, JUNE 30 2021 243,090

250,090
 APALISOC CHIROPRACTIC CLINIC
INCOME STATEMENT
FOR THE MONTH OF JUNE

REVENUES 18,540
LESS: EXPENSE
Rent Expense 5,000
Salaries Expense 8,250
Miscellaneous Expense 1,800
Utilities Expense 1,900
TOTAL EXPENSE 16,950
PROFIT 1,590
 APALISOC CHIROPRACTIC CLINIC
STATEMENT OF CHANGES IN EQUITY
FOR THE MONTH OF JUNE

APASILOC, CAPITAL, JUNE 2021 180,000

ADD: ADDITIONAL INVESTMENT 72,000
PROFIT 1,590 73,590
TOTAL 253,590
LESS: WITHDREWS 11,500
APOSILOC, CAPITAL JUNE 30, 2021 242,090
 APASILOC CHIROPRACTIC CLINIC
WORKSHEET
FOR THE MONTH OF JUNE

ACCOUNT TITLE TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
CASH 145,590 145,590
APOSILOC CAPITAL 252,000 242,090
OFFICE EQUIPMENT 90,660 90,660
MEDICAL EQUIPMENT 4,620 4,620
MISCELLANEOUS EXPENSE 1,800 1,800
SERVICE REVENUE 18,540 18,540
UTILITIES EXPENSE 1,900 1,900
RENT EXPENSE 5,000 5,000
SALARIES EXPENSE 8,250 8,250
APASILOC WITHDREWS 11,500
ACCOUNT RECEIVABLE 9,220 9,220
ACCOUNT PAYABLE 8,000 8,000
NET INCOME/LOSS PROFIT 1,590
TOTAL 278,540 278,540 18,540 18,540 250,090 250,090
 JOURNAL ENTRIES
CHIROPRACTIC CLINIC
FOR THE MONTH OF JUNE

ACCOUNT TITLE DEBIT CREDIT

A. CASH 180,000
APOLISOC, CAPITAL 180,000
B. APOSILOC, CAPITAL 72,000
OFFICE EQUIPMENT 72,000
C. OFFICE EQUIPMENT 3,260
ACCOUNT PAYABLE 3,260
D. MEDICAL EQUIPMENT 4,620
CASH 4,620
E. OFFICE EQUIPMENT 15,400
ACCOUNT PAYABLE 8,000
CASH 7,400
F. UTILITIES 990
CASH 990
G. SERVICE REVENUE 16,120
ACCOUNT PAYABLE 16,120
H. MISCELLANEOUS EXPENSE 1,800
CASH 1,800
I. UTILITIES EXPENSE 910
CASH 910
J. ACCOUNT RECEIVABLE 6,900
CASH 6,900
K. ACCOUNT PAYABLE 3,260
CASH 3,260
L. RESNT EXPENSE 5,000
CASH 5,000
M. SERVICE REVENUE 2,420
CASH 2,420
N. SALARIES EXPENSE 8,250
CASH 8,250
O. APALISOC WITHDREWS 11,500
CASH 1,500

TOTAL 332,430 332,430