JOURNAL

Month Date

Sept

Particulars
1 Cash on Hand
Furniture & Fixtures
J. Alegre, Capital
Initial Investment
2 Medical Equipment
Cash on Hand
Notes Payable

Debit
9 5 0 0 0 0 00
2 5 0 0 0 0 00

Credit

1 2 0

7 5 0 0 0 0 00
2 0
5 5

Bought medical equipment

4 Unused Medical Supplies

1 0 0 0 0 0 00

Cash on Hand
Bought Medical Supplies

1 0

5 J. Alegre, Drawings
Cash on Hand
Owner withdraws Cash

1 5 0 0 0 00

7 Cash on Hand
Accounts Receivable
Medical Fees Income

5 0 0 0 0 00
6 0 0 0 0 00

Rendered services in cash

and on account

1 1

LEDGER
CASH
Credit

Month Date

Sept

Particulars

Debit
9 5 0 0 0 0 00

Month

Sept

0 0 0 0 00

0 0 0 0 00
0 0 0 0 00

0 0 0 0 00

J. ALEGRE, CAPITAL
Sept

5 0 0 0 00

0 0 0 0 00

GER

SH
Date Particulars
2
4
5

Credit
2 0 0 0 0 0 00
1 0 0 0 0 0 00
1 5 0 0 0 00

, CAPITAL
1

1 2 0 0 0 0 0 00