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Journal Entry

T-account

Unadjusted trial balance

T-aacount for adjusting entries

Adjusted trial balance

Dec Teresa Young invested P250000 to open TY Medical Clinic. Received P100,000 granted by Metro Bank as a loan. Paid Manila Medical Equipment P210000 for medical equipment received today. Paid P1,500 to the City Treasurer for Tax and Permit to operate a medical r A Bought for cash furniture and computer and equipment worth P54,000. v Purchase on account medical supplies worth P8,600. .\\ Paid P1200 for a two-week's advertisement in a local paper. \\-- Standard Insurance was paid P3,600 for one-year re insurance effective December 1. The building owner collected P4,000 as rental for December. Collected from various clients for consultation services. P5,600. Collected from various clients for medical services rendered, P12,500. Billed three clients for medical services rendered, P4,500. Paid partial on medical supplies on December 3, P4,000. Paid December subscriptions of medical magazines (miscellaneous expense), P500. Billed two clients for medical services rendered, P3,500. Collected partial from clients billed on December 6, P2,000. Received P3,600 from various clients for consultation services. Bought medical supplies on credit worth, P4,400. Received P6200 from various clients for medical services. Paid salary of clinic assistants, P5200. Paid P1200 for a two-week's advertisement in a local paper. A janitor was paid P1 ,000 for cleaning and maintenance. Prove accounts to be worthless, P2,000. Collected in full the billing made on December 6. Teresa Young withdrew P18,000 for personal use. Received P7,500 from various clients for medical services. Received P4,600 from various clients for consultation services. Billed a client for medical services rendered, P3200. Collected in full the billing made on December 9. Paid water bill for the month of December, P750. Paid light bill for the month of December, P1200. Received P3,500 from various clients for consultation services. Billed two clients for medical services rendered, P4,300. Paid salary of clinic assistants. P5200. Interest on bank loan for December was paid, P1 ,500. Paid thejanitor P1 ,000 for cleaning and maintenance. Collected from various clients for consultation services, P4,600. hwwNNdaa _s O'Diilh wwNNNNNNNNN-'Allllkix acmummhwncamm-mmmwuna Data for adjustments at December 31: Medical supplies on hand at December 31 was P3,250. . . Insurance taken on December 1 and paid on December covers one-year period. . Telephone bill of P950 for December has not been paid. . Medical services rendered in December but not billed, P1,600. . Depreciation on Furniture and Equipment and Medical Equipment for the month of December is to be provided at the rate of 10% per year. Requirements: 1. Journal Entry 2. T-Account 3. Unadjusted Trial Balance Adjusting Entry 5. T-Account for adjusting entries 6. Adjusted Trial Balance