GENERAL JOURNAL PAGE 1

Date Particulars PR Debit Credit

1-Apr Rent Expense 800
Cash 800
Payment of rent for April

3 Equipment 2100
Accounts Payable 2100
Purchase of equipment on account

5 Cash 3150
Acounts Receivable 3150
Received cash from patients

8 Supplies 245
Accounts Payable 245
Purchase of Supplies on account

9 Accounts Payable 325

Equipment 325
Return of defective equipment

12 Accounts Payable 1250

Cash 1250
Payment to creditors

17 Prepaid Insurance 370

Cash 370
Paid cash for property insurance

20 Rent Expense 200

Cash 200

24 Paralegal Expense 545

Cash 545
Payment for paralegal expenses

27 Val, Drawing 1000

Cash 1000
Withdrawal for personal and family expenses

30 Cash 1720
Accounts Receivable 1720
Received payment from clients

30 Salary Expense 1725

Cash 1725
Payment of salaries
 30 Utilities Expense 360
Cash 360
Payment for utilities

30 Accounts Receivable 5145

Professional Fees 5145
Fees charged to clients

30 Miscellaneous Expense 132

Cash 132
Payment of Miscellaneous Expense
ADJUSTING ENTIRIES
Date Particulars PR Debit Credit
30 Supplies Expense 200
Supplies 200
To record supplies on hand

30 Depreciation Expense 1900

Accumulated Depreciation- Equipment 1900
Depreciation of equipment

30 Accounts Receivable 1000

Professional Fees 1000

30 Accounts Receivable 750

Uneearned Professional Fees 750
 Cash
Balance
Date Items PR Debit Credit Debit
2002 4123 4123
April 1 GJ1 800 3,323
5 GJ1 3,150 6,473
12 GJ1 1,250 5,223
17 GJ1 370 4,853
20 GJ1 200 4,653
24 GJ1 545 4,108
27 GJ1 1,000 3,108
30 GJ1 1,720 4,828
30 GJ1 1,725 3,103
30 GJ1 360 2,743
30 GJ1 132 2,611

Accounts Receivable
Balance
Date Items PR Debit Credit Debit
2002 6725 6725
April 5 GJ1 3,150 3,575
30 Gj1 1,720 1,855
30 GJ1 1,000 2,855
5,145 8,000
750 8,750

30 GJ1

Supplies
Balance
Date Items PR Debit Credit Debit
2002 290 290
April 8 GJ1 245 535

Prepaid Insurance
Balance
Date Items PR Debit Credit Debit
2002 465 465
April 17 GJ1 370 835

Equipment
Balance
Date Items PR Debit Credit Debit
2002 19745 19745
April 3 GJ1 2,100 21,845
325 21,520
Accounts Payable
 Balance
Date Items PR Debit Credit Debit
2002 765
April 3 GJ1 2,100
8 GJ1 245
9 GJ1 325
12 GJ1 1250

Val, Drawing
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 1,000 1,000

Professional Fees
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 5,145
750

Rent Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 800 800

Supplies Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 200 200

Depreciation Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 1,900 1,900
 Paralegal Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 545 545

Salaries Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 1,725 1,725

Utilities Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 360 360

Miscellaneous Expense
Balance
Date Items PR Debit Credit Debit
2002
April GJ1 132 132
 No. 11
Balance
Credit

No. 12
Balance
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No. 13
Balance
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No. 14
Balance
Credit

No. 18
Balance
Credit

No. 22
Balance
Credit
765
2,865
3,110
2,785
1,535

No. 32
Balance
Credit

No.
Balance
Credit

5,145
4,395

No.
Balance
Credit

No.
Balance
Credit

No.
Balance
Credit
 No.
Balance
Credit

No.
Balance
Credit

No.
Balance
Credit

No.
Balance
Credit
 Val Professional Services
Trial Balance
April 30, 2001

Account Title Debit Credit

Cash 2611
Accounts Receivable 8750
Supplies 335
Prepaid Insurance 835
Equipment 21520
Accumulated Depreciation- Equipment 1900
Accounts Payable 1,535
Unearned Professional Fees 750
Val, Capital 30583
Val, Drawings 1000
Professional Fees 5145
Rent Expense 800
Supplies Expense 200
Depreciation Expense 1900
Paralegal Expense 545
Salaries Expense 1725
Utilities Expense 360
Miscellabeous Expense 132
40378 40248