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Account Account Title Trial Balance Adjustments

Number Debit Credit Debit


110 Cash 114,000.00
120 Account Receivable 204,000.00
130 Medical Supplies 56,000.00
140 Prepaid Insurance 20,000.00
150 Land 250,000.00
160 Medical Building 1,000,000.00
165 Accumulated Depreciation-Bldg.
170 Medical Equipment 465,000.00
175 Accumulated Depreciation-Med. Equipt.
210 24% Notes Payable 400,000.00
220 20% Notes Payable 1,200,000.00
230 Account Payable 49,000.00
240 Salaries Payable
250 Interest Payable
260 Unearned Research Revenues 90,000.00 30,000.00
310 Marasigan, Capital 250,000.00
320 Marasigan, Withdrawals 200,000.00
330 Income Summary
410 Medical Revenues 434,000.00
420 Research Revenues
510 Salaries Expense 73,000.00 51,000.00
520 Insurance Expense 1,666.67
530 Repairs Expense 23,000.00
540 Supplies Expense 35,000.00
550 Association Dues Expense 15,000.00
560 Telephone Expense 3,000.00
570 Depreciation Expense-Bldg. 5,000.00
580 Depreciation Expense-Equipt. 9,000.00
590 Interest Expense 28,000.00
Total 2,423,000.00 2,423,000.00 159,666.67
Profit
Dr. Nick Marasigan, MD
Worksheet
For the Month Ended, October 31 2015
Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Credit Debit Credit Debit Credit Debit
114,000.00 114,000.00
204,000.00 204,000.00
35,000.00 21,000.00 21,000.00
1,666.67 18,333.33 18,333.33
250,000.00 250,000.00
1,000,000.00 1,000,000.00
5,000.00 5,000.00
465,000.00 465,000.00
9,000.00 9,000.00
400,000.00
1,200,000.00
49,000.00
51,000.00 51,000.00
28,000.00 28,000.00
60,000.00
250,000.00
200,000.00 200,000.00

434,000.00 434,000.00
30,000.00 30,000.00 30,000.00
124,000.00 124,000.00
1,666.67 1,666.67
23,000.00 23,000.00
35,000.00 35,000.00
15,000.00 15,000.00
3,000.00 3,000.00
5,000.00 5,000.00
9,000.00 9,000.00
28,000.00 28,000.00
159,666.67 2,516,000.00 2,516,000.00 243,666.67 464,000.00 2,272,333.33
220,333.33
464,000.00 464,000.00 2,272,333.33
Balance Sheet Closing Entries Post Closing Trial Balance
Credit Debit Credit Debit Credit
114,000.00
204,000.00
21,000.00
18,333.33
250,000.00
1,000,000.00
5,000.00 5,000.00
465,000.00
9,000.00 9,000.00
400,000.00 400,000.00
1,200,000.00 1,200,000.00
49,000.00 49,000.00
51,000.00 51,000.00
28,000.00 28,000.00
60,000.00 60,000.00
250,000.00 20,333.33 270,333.33
200,000.00

434,000.00
30,000.00
124,000.00
1,666.67
23,000.00
35,000.00
15,000.00
3,000.00
5,000.00
9,000.00
28,000.00
2,052,000.00 464,000.00 46,400.00 2,072,333.33 2,072,333.33

2,272,333.33