Dr. Nick Marasigan, M.D.

General Journal
October 2022
Page 1
Date Accounts Title and Explanation P.R Debit Credit
11
Oct 1 Cash 0 250,000  
31
    Marasigan, Capital 0   250,000
    Investment of cash      
           
16 1,000,00
  1 Medical Building 0 0  
15
    Land 0 250,000  
11
    Cash 0   50,000
22 1,200,00
    20% Notes Payable 0   0
Acquired Medical building and land, terms: cash 50,000 and issuing a note
    for the balance      
           
17
  1 Medical Equipment 0 420,000  
13
    Medical Supplies 0 39,000  
11
    Cash 0   59,000
21
    24% Notes payable 0   400,000
Acquired Medical equipment and supplies, terms:cash 59,000 and issuing