Date

1-Oct

2-Oct

4-Oct

7-Oct

10/10/2023

12-Oct

18-Oct

21-Oct

23-Oct

24-Oct
25-Oct

27-Oct

30-Oct

30-Oct
 TH
GENE
Particulars
Cash
Marasigan, Capital
To record initial contribution
Medical building
Land
Cash
20% Notes payable
To record purchased laptop for office use. Payment term: COD (Cash on Delivery)
Medical Equipment
Medical Supplies
Cash
24% Notes payable
Prepaid Insurance
Cash
Cash
Medical Revenue
Medical Supplies
Accounts Payable
Salaries Exepnse
Cash
Cash
Unearned Research Revenue
Accounts Recievable
Medical Revenue

Repairs Expense
Cash
Telephone expense
Cash
Medical Equipment
 Accounts payable
Cash
Accounts Recievable
Accounts Payable
Cash
Mr. Marasigan, Widrawal
Cash
Assiociation Dues
Cash
 HOME

Ref Debit Credit

110 250,000.00
310 250,000.00

160 1,000,000.00
150 250,000.00
110 50,000.00
220 1,200,000.00

170 420,000.00
130 39000
110 59,000.00
210 400,000.00
140 20,000.00
110 20,000.00
110 117,000.00
117,000.00

17,000.00
17,000.00
73,000.00
73,000.00
90,000.00
90,000.00
317,000.00
317,000.00

23,000.00
23,000.00
3,000.00
3,000.00
45,000.00
 45,000.00

113,000.00
113,000.00
13,000.00
13,000.00

200,000.00
200,000.00
15,000.00
15,000.00

3,005,000.00 3,005,000.00
HOME

Cash A/C
Debit Credit Debit
250,000.00 317,000.00
50,000.00
59,000.00 204,000.00
20,000.00
117,000.00
73,000.00
90,000.00
23,000.00
3,000.00
113,000.00
13,000.00
200,000.00
15,000.00
570,000.00 456,000.00
114,000.00

Land Medical Building

Debit Credit Debit
250,000.00 1,000,000.00

250,000.00 1,000,000.00

20% Notes Payable Accounts Payable

Debit Credit Debit
1200000

1,200,000.00 13000
13,000.00

Marasigan, Widrawal Medical Revenue

Debit Credit Debit
200000

200,000.00

Telephone Expense Salaries Expense

Debit Credit Debit
3,000.00 73,000.00

3,000.00 73,000.00

ADJUSTMENTS

Insurance Expense Prepaid Insurance

Debit Credit Debit
1666.67 20,000.00

1,666.67 18,333.33

Depr. Expense -Building Accum. Depreciation -Building

Debit Credit Debit
5,000.00

5,000.00

Unearned Research Revenue Research Revenue

Debit Credit Debit
90000
30000
60,000.00

Interest Expense Interest Payable

Debit Credit Debit
28,000.00

28,000.00
 A/C Medical Supplies
Credit Debit Credit
39,000.00
113,000.00 17000
56,000.00

Medical Building Medical Equipment

Credit Debit Credit
420,000.00
45000
465,000.00

Accounts Payable Unearned Research Revenue

Credit Debit Credit
17000 90000
45,000.00
90,000.00
62000
49,000.00

Medical Revenue Repairs Expense

Credit Debit Credit
117000 23000
317,000.00
434,000.00 23,000.00

Salaries Expense
 Credit

Prepaid Insurance Medical Supplies Expense

Credit Debit Credit
35,000.00
1666.67
35,000.00

um. Depreciation -Building Depr. Expense -Medical Equipment

Credit Debit Credit
5000 9,000.00

5,000.00 9,000.00

Research Revenue Salaries Expense

Credit Debit Credit
30000 73,000.00
51000
30,000.00 124,000.00

Interest Payable
Credit
28000

28,000.00
 Prepaid Insurance
Debit Credit
20,000.00

20,000.00

24% Notes Payable

Debit Credit
400000

400,000.00

Marasigan, Capital
Debit Credit
250000

250,000.00

Association Dues
Debit Credit
15,000.00

15,000.00
 Medical Supplies
Debit Credit
39,000.00
17000
56,000.00 35,000.00
21,000.00

Accum. Depreciation -Medical Equipment

Debit Credit
9000

9,000.00

Salaries Payable
Debit Credit
51000

51,000.00
 THE JUAN CO.
ADJUSTING ENTRIES
Date Particulars Ref
31-Jul Insurance Expense
Prepaid Insurance
To record Rent used on a month.

Medical Supplies Expense

Medical Supplies

Depreciation Expense - Building

Accumulated Depr. - Building

Depreciation Expense - Medical Equipment

Accumulated Depr. - Medical Equipment

Unearned Research Revenue

Research Revenue

Salaries Expense
Salaries Payable

Interest Expense
Interest Payable
 THE JUAN CO. HOME
ADJUSTING ENTRIES
Debit Credit
₱ 1,666.67
₱ 1,666.67

₱ 35,000.00
₱ 35,000.00

₱ 5,000.00
₱ 5,000.00

₱ 9,000.00
₱ 9,000.00

₱ 30,000.00
₱ 30,000.00

₱ 51,000.00
₱ 51,000.00

₱ 28,000.00
₱ 28,000.00
HOME
 MARASIGAN
UNADJUSTED TRIAL BALANCE
For the year ended July 31, 201A
Account Titles
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
MEDICAL EQUIPMENT
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE
MARASIGAN, CAPITAL
MARASIGAN, WIDRAWAL
MEDICAL REVENUE
REPAIRS EXPENSE
ASSOCIATION DUES EXPENSE
TELEPHONE EXPENSE
SALARIES EXPENSE

TOTAL
AN
HOME
AL BALANCE
uly 31, 201A
Trial Balance
Debit Credit
₱ 114,000.00
₱ 204,000.00
₱ 56,000.00
₱ 20,000.00
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00
₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 90,000.00
₱ 250,000.00
₱ 200,000.00
₱ 434,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 73,000.00

₱ 2,423,000.00 ₱ 2,423,000.00
₱-
 T
ADJUST
For the ye
Account Titles
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
MEDICAL EQUIPMENT
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE
MARASIGAN, CAPITAL
MARASIGAN, WIDRAWAL
MEDICAL REVENUE
REPAIRS EXPENSE
ASSOCIATION DUES EXPENSE
TELEPHONE EXPENSE
SALARIES EXPENSE
INSURANCE EXPENSE
MEDICAL SUPPLIES EXPENSE
DEPRECIATION EXPENSE - BUILDING
ACCUMULATED DEPRECIATION - BUILDING
DEPRECIATION EXPENSE - MEDICAL EQUIPMENT
ACCUMULATED DEPRECIATION - MEDICAL EQUIPMENT
RESEARCH REVENUE
SALARIES PAYABLE
INTEREST EXPENSE
INTEREST PAYALE

TOTAL
 THE JUAN CO.
ADJUSTED TRIAL BALANCE
For the year ended July 31, 201A
Adjustments Adjusted Trial Bala
Debit Credit Debit
₱ 114,000.00
₱ 204,000.00
₱ 35,000.00 ₱ 21,000.00
₱ 1,666.67 ₱ 18,333.33
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00

₱ 30,000.00
₱ 200,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 51,000.00 ₱ 124,000.00

₱ 1,666.67 ₱ 1,666.67
₱ 35,000.00 ₱ 35,000.00
₱ 5,000.00 ₱ 5,000.00
₱ 5,000.00
₱ 9,000.00 ₱ 9,000.00
₱ 9,000.00
₱ 30,000.00
₱ 51,000.00
₱ 28,000.00 ₱ 28,000.00
₱ 28,000.00
₱ 159,666.67 ₱ 159,666.67 ₱ 2,516,000.00
 HOME

justed Trial Balance

Credit

₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 60,000.00
₱ 250,000.00
₱ 434,000.00

₱ 5,000.00
₱ 9,000.00
₱ 30,000.00
₱ 51,000.00
₱ 28,000.00

₱ 2,516,000.00
 JUAN CO.
INCOME STATEMENT HOME

Medical Revenue ₱ 434,000.00

TOTAL ₱ 434,000.00
LESS: REPAIRS EXPENSE ₱ 23,000.00
ASSOCIATION DUES EXPENSE 15000
TELEPHONE EXPENSE 3000
SALARIES EXPENSE 73000
TOTAL EXPENSE ₱ 114,000.00 ₱ 114,000.00
NET INCOME ₱ 320,000.00
HOME
 JUAN CO.
INCOME STATEMENT HOME

Medical Revenue ₱ 434,000.00

Research Revenue 30000
TOTAL ₱ 464,000.00
LESS: REPAIRS EXPENSE ₱ 23,000.00
ASSOCIATION DUES EXPENSE 15000
TELEPHONE EXPENSE 3000
SALARIES EXPENSE 124000
INSURANCE EXPENSE 1666.67
MEDICAL SUPPLIES EXPENSE 35000
DEPRECIATION EXPENSE - BUILDING 5000
DEPRECIATION EXPENSE - MEDICAL EQUIPMENT ₱ 9,000.00
INTEREST EXPENSE 28000
TOTAL EXPENSE ₱ 243,666.67 ₱ 243,666.67
NET INCOME ₱ 220,333.33
HOME
 JUAN CO.
STATEMENT OF FINANTIAL POSITION
December 31, 201A
ASSETS
Current Assets
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE

Non-Current Assets
LAND
BUILDING
MEDICAL EQUIPMENT

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE

TOTAL LIABILITIES

Owner's Equity
JUAN CO. CAPITAL
Drawing
TOTAL LIABILITIES AND OWNER'S EQUITY
NET INCOME
OSITION HOME

₱ 394,000.00
₱ 114,000.00
204000
56000
20000

₱ 1,715,000.00
₱ 250,000.00
1000000
465000

₱ 2,109,000.00
EQUITY
₱ 1,739,000.00
₱ 400,000.00
1200000
49000
90000
₱ 1,739,000.00
₱ 1,739,000.00

₱ 50,000.00
₱ 250,000.00
200000
₱ 1,789,000.00
₱ 320,000.00
₱ 2,109,000.00
 JUAN CO.
STATEMENT OF FINANTIAL POSITION
December 31, 201A
ASSETS
Current Assets
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE

Non-Current Assets
LAND

BUILDING
Less: Accumulated Depreciation - BUILDING

MEDICAL EQUIPMENT
Less: Accummulated Deprecaition - MEDICAL EQUIPMENT

LIABILITIES AND OWNER'S EQUITY

Current Liabilities
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE
SALARIES PAYABLE
INTEREST PAYALE

TOTAL LIABILITIES

Owner's Equity
JUAN CO. CAPITAL
Drawing
TOTAL LIABILITIES AND OWNER'S EQUITY
NET INCOME
OSITION HOME

₱ 357,333.33
₱ 114,000.00
204000
21000
18333.33

₱ 1,701,000.00
₱ 250,000.00

1000000
(5,000.00)
995,000.00

465000
(9,000.00)
456,000.00
₱ 2,058,333.33
EQUITY
₱ 1,788,000.00
₱ 400,000.00
1200000
49000
60000
51000
28000
₱ 1,788,000.00
₱ 1,788,000.00

₱ 50,000.00
₱ 250,000.00
200000
₱ 1,838,000.00
₱ 220,333.33
₱ 2,058,333.33
 MARASIGAN
Statement of Changes in Owner's Equity HOME

MARASIGAN, Capital ₱ 250,000.00

Add: Net Income for the period ₱ 320,000.00
Additional Capital 0
₱ 570,000.00

Less: Drawings 200000 ₱ 570,000.00

MARASIGAN, Capital ₱ 370,000.00
 MARASIGAN
Statement of Changes in Owner's Equity HOME

MARASIGAN, Capital ₱ 250,000.00

Add: Net Income for the period ₱ 220,333.33
Additional Capital 0
₱ 470,333.33

Less: Drawings 200000 ₱ 470,333.33

MARASIGAN, Capital ₱ 270,333.33
 MARASIGAN MD..
CLOSING ENTRIES
Date Particulars Ref
31-Jul Medical revenue
Income Summary
To Close Revenue Account.

Income Summary
REPAIRS EXPENSE
ASSOCIATION DUES EXPENSE
TELEPHONE EXPENSE
SALARIES EXPENSE
To Close Expenses Accounts.

Income Summary
marasigan, Capital
To Close Income Summary.

Marasigan, Capital
Marasigan capital, Drawing
To Close Widrawal Acc.
MARASIGAN MD.. HOME
CLOSING ENTRIES
Debit Credit
₱ 320,000.00
₱ 320,000.00

₱ 114,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 73,000.00

250,000.00
250,000.00

200000
200000
 INCOME SUMMARY
320000
114000
250000
364000 320000
44000

Medical Revenue Repairs expense

320000 320000 (income summary) (Income summary) 23000

TELEPHONE EXPENSE SALARIES EXPENSE

(Income Summary) 3000 3000 (Income Summary) 73000

J. Rivera, Drawing
(Marasigan, capital) 200000 200000
0
 Repairs expense ASSOCIATION DUES EXPENSE
23000 (Income summary) 15000 15000

0 0

SALARIES EXPENSE J. Rivera, Capital

73000 (Income summary) 250000 250000

0 0
 MARASIGAN.
CLOSING ENTRIES
Date Particulars Ref
31-Jul Medical Revenue
Research Revenue
Income Summary
To Close Revenue Account.

Income Summary
REPAIRS EXPENSE
ASSOCIATION DUES EXPENSE
TELEPHONE EXPENSE
SALARIES EXPENSE
INSURANCE EXPENSE
MEDICAL SUPPLIES EXPENSE
DEPRECIATION EXPENSE - BUILDING
DEPRECIATION EXPENSE - MEDICAL EQUIPMENT
INTEREST EXPENSE

To Close Expenses Accounts.

Income Summary
MARASIGAN, Capital
To Close Income Summary.

MARASIGAN, Capital
MARASIGAN, Drawing
To Close Widrawal Acc.
 MARASIGAN. HOME
CLOSING ENTRIES
Debit Credit
₱ 220,333.33
₱ 30,000.00
₱ 250,333.33

₱ 243,666.67
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 124,000.00
₱ 1,666.67
₱ 35,000.00
₱ 5,000.00
₱ 9,000.00
₱ 28,000.00

250,000.00
250,000.00

200000
200000
 INCOME SUMMARY Medical Revenue
250333.33 320000
₱ 243,666.67
250000
₱ 493,666.67 250333.33
₱ 243,333.34

Repairs expense ASSOCIATION DUES EXPENSE

(Income summary) 23000 23000 (Income summary) 15000

SALARIES EXPENSE J. Rivera, Capital

(Income Summary) 73000 73000 (Income summary) 250000

INSURANCE EXPENSE MEDICAL SUPPLIES EXPENSE

(Income Summary) 1666.67 ₱ 1,666.67 (Income Summary) 35000
 0

DEPRECIATION EXPENSE - MEDICAL EQUIPMENT INTEREST EXPENSE

(Income Summary) 9000 9000 (Income Summary) 28000

0
 Medical Revenue RESEARCH Revenue
320000 (income summary) 30000 30000 (income summary)

0 0

SSOCIATION DUES EXPENSE TELEPHONE EXPENSE

15000 (Income Summary) 3000 3000

0 0

J. Rivera, Capital J. Rivera, Drawing

250000 (Marasigan, capital) 200000 200000

0 0

MEDICAL SUPPLIES EXPENSE DEPRECIATION EXPENSE - BUILDING

₱ 35,000.00 (Income Summary) 5000 ₱ 5,000.00
 0 0

INTEREST EXPENSE
28000

0
 Account Titles
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
MEDICAL EQUIPMENT
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE
MARASIGAN, CAPITAL
MARASIGAN, WIDRAWAL
MEDICAL REVENUE
REPAIRS EXPENSE
ASSOCIATION DUES EXPENSE
TELEPHONE EXPENSE
SALARIES EXPENSE
INSURANCE EXPENSE
MEDICAL SUPPLIES EXPENSE
DEPRECIATION EXPENSE - BUILDING
ACCUMULATED DEPRECIATION - BUILDING
DEPRECIATION EXPENSE - MEDICAL EQUIPMENT
ACCUMULATED DEPRECIATION - MEDICAL EQUIPMENT
RESEARCH REVENUE
SALARIES PAYABLE
INTEREST EXPENSE
INTEREST PAYALE

TOTAL
 Trial Balance
Debit Credit
₱ 114,000.00
₱ 204,000.00
₱ 56,000.00
₱ 20,000.00
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00
₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 90,000.00
₱ 250,000.00
₱ 200,000.00
₱ 434,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 73,000.00

₱ 2,423,000.00 ₱ 2,423,000.00
 M
W
For the ye
Income Statement (Unadjusted Trial Balance)
Debit Credit

₱ 434,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 73,000.00

₱ 114,000.00 ₱ 434,000.00
₱ 320,000.00
₱ 434,000.00 ₱ 434,000.00
 MARASIGAN.
WORKSHEET
For the year ended July 31, 201A
Balance Sheet (Unadjusted Trial Balance)
Debit Credit
₱ 114,000.00
₱ 204,000.00
₱ 56,000.00
₱ 20,000.00
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00
₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 90,000.00
₱ 250,000.00
₱ 200,000.00

₱ -
₱ -
₱ -
₱ -

₱ 2,309,000.00 ₱ 1,989,000.00
₱ 320,000.00
₱ 2,309,000.00 ₱ 2,309,000.00
1A
Adjustments Adjusted Trial Bala
Debit Credit Debit
₱ 114,000.00
₱ 204,000.00
₱ 35,000.00 ₱ 21,000.00
₱ 1,666.67 ₱ 18,333.33
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00

₱ 30,000.00
₱ 200,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 51,000.00 ₱ 124,000.00

₱ 1,666.67 ₱ 1,666.67
₱ 35,000.00 ₱ 35,000.00
₱ 5,000.00 ₱ 5,000.00
₱ 5,000.00
₱ 9,000.00 ₱ 9,000.00
₱ 9,000.00
₱ 30,000.00
₱ 51,000.00
₱ 28,000.00 ₱ 28,000.00
₱ 28,000.00

₱ 159,666.67 ₱ 159,666.67 ₱ 2,516,000.00

justed Trial Balance Income Statement
Credit Debit

₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 60,000.00
₱ 250,000.00
₱ 434,000.00
₱ 23,000.00
₱ 15,000.00
₱ 3,000.00
₱ 124,000.00
₱ 1,666.67
₱ 35,000.00
₱ 5,000.00
₱ 5,000.00
₱ 9,000.00
₱ 9,000.00
₱ 30,000.00
₱ 51,000.00
₱ 28,000.00
₱ 28,000.00

₱ 2,516,000.00 ₱ 243,666.67
NET INCOME ₱ 220,333.33
₱ 464,000.00
 HOME

ncome Statement Balance Sheet

Credit Debit Credit
₱ 114,000.00
₱ 204,000.00
₱ 21,000.00
₱ 18,333.33
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00
₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 60,000.00
₱ 250,000.00
₱ 200,000.00
₱ 434,000.00

₱ 5,000.00
₱ 9,000.00
₱ 30,000.00
₱ 51,000.00
₱ 28,000.00

₱ 464,000.00 ₱ 2,272,333.33 ₱ 2,052,000.00

₱ 220,333.33
₱ 464,000.00 ₱ 2,272,333.33 ₱ 2,272,333.33
₱-
HOME
 MARASIGAN.:
POST-CLOSING TRIAL BALAN
For the year ended July 31, 201
Account Titles
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
MEDICAL EQUIPMENT
ACCUMULATED DEPRECIATION - BUILDING
ACCUMULATED DEPRECIATION - MEDICAL EQUIPMENT
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE
SALARIES PAYABLE
INTEREST PAYABLE
MARASIGAN, CAPITAL

TOTAL
IGAN.:
HOME
TRIAL BALANCE
ed July 31, 201A
Adjusted Trial Balance
Debit Credit
₱ 114,000.00
₱ 204,000.00
₱ 21,000.00
₱ 18,333.33
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00
₱ 5,000.00
₱ 9,000.00
₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 60,000.00
₱ 51,000.00
₱ 28,000.00
₱ 270,333.33

₱ 2,072,333.33 ₱ 2,072,333.33
HOME
 MARASIGAN.
POST-CLOSING TRIAL BALAN
For the year ended July 31, 201
Account Titles
CASH
ACCOUNTS RECEIVABLE
MEDICAL SUPPLIES
PREPAID INSURANCE
LAND
BUILDING
MEDICAL EQUIPMENT
24% NOTES PAYABLE
20% NOTES PAYABLE
ACCOUNTS PAYABLE
UNEARNED RESEARCH REVENUE
MARASIGAN, CAPITAL

TOTAL
SIGAN.
HOME
TRIAL BALANCE
ed July 31, 201A
Adjusted Trial Balance
Debit Credit
₱ 114,000.00
₱ 204,000.00
₱ 56,000.00
₱ 20,000.00
₱ 250,000.00
₱ 1,000,000.00
₱ 465,000.00
₱ 400,000.00
₱ 1,200,000.00
₱ 49,000.00
₱ 90,000.00
₱ 370,000.00

₱ 2,109,000.00 ₱ 2,109,000.00
HOME
 THE JUAN CO.
REVERSING ENTRIES
Date Particulars Ref
OCT. 31 Salaries Payable
Salaries Expense

Interest Payable
Interest Expense
 THE JUAN CO. HOME
REVERSING ENTRIES
Debit Credit
₱ 51,000.00
₱ 51,000.00

₱ 28,000.00
₱ 28,000.00
HOME
SALARIES PAYABLE
(REVERSING) 51000 51000 (ADJ)

SALARIES EXPENSE
(ADJ) 51000 51000
51000 (REVERSING)

51000

INTEREST PAYABLE
28000 28000

INTEREST EXPENSE
28000 28000
28000

28000