Journal

Jul-01 Particulars dr cr

a Cash 150,000
Manalo Capital 150,000

b Cash 11,000
Manalo Capital 11,000

c Cash 2,750
Supplies 2,750

d Proffesional Equipment 142,000

Accounts Payable 142,000

e Office Equipment 18,700

Cash 8,700
Account Payable 10,000

f Cash 32,800
Manalo Capital 32,800

g Accounts Payable 5,000

Cash 5,000

h Cash 2,830
Manalo Capital 2,830

i Cash 10,000
Capital 10,000

j cash 37,250
Manalo Capital 37,250

k Cash 16,000
Manalo Capital 16,000
 Cash

Date Items Dr Cr
Jul-01
150,000
11,000
2,750
8,700
32,800
5,000
10,000
2,830
37,250
16,000
220,050 56,280
-56,280
163,770

supplies
dr cr
2,750

2,750

PROFFESIONAL EQUIPMENT
Date Dr Cr

142,000

142,000

OFFICE EQUIPMENT
date Dr Cr

18,700
18,700

ACCOUNTS PAYABLE
Date Dr Cr
142,000
10,000
5,000
152,000 5,000
-5,000
147,000
 MANALO CAPITAL
Date dr cr
150,000
11,000
32,800
2,830
10,000
37,250
16,000

220,050 39,830
-39,830
180,220
 MANALO REHAB CLINIC
Trial Balance
July 1,2015
Dr Cr
Cash 163,770
Proffessional Equipment 142,000
Office Equipment 18,700
supplies Expense 2,750
Accounts Payable 147,000
Manalo Capital 180,220

327,220 327,220
 MA. CONCEPTION MANALO
FINANCIAL WORKSHEET

ASSETS
Cash Accounts Receivable supplies expense Proffessional Equipment
a 150,000
b -11,000
c -2,750 2750
d 142,000
e -8,700
f 32,800
g -5,000
h -2,830
i -10,000
j 37,250
k -16,000
163,770 2,750 142,000

163,770
2,750
142,000 147,000
18,700 180,220
327,220 327,220
 ONCEPTION MANALO
ANCIAL WORKSHEET

LIABILITIES OE
Office Equipment Accounts Payable Manolo Capital
150,000
-11,000

142,000
18,700 10,000
32,800
-5,000
-2,830
-10,000
37,250
-16,000
18,700 147,000 180,220