VER JARO, DENTIST
WORKSHEET
For the Year ended December 31, 2022
ACCOUNT TITLES Trial Balance Adjustments
Debit Credit Debit Credit
Cash ₱ 25,000
Accounts Receivable 40,000
Notes Receivable 5,000
Prepaid Insurance 2,000 ₱ 1,400
Office Supplies 3,000 2,500
Automobile 40,000
₱ 20,000 4,000
Equipment 30,000
10,000 4,000
Accounts Payable 20,000
V. Jaro, Capital 50,000
V. Jaro, Drawings 18,000
Service Fees Earned 78,000
Interest Income 2,500 ₱ 1,000
Salary Expense 10,000 3,000
Utilities Expense 4,000
Rent Expense 2,400 800
Miscellaneous Expense 1,100
Total ₱ 180,500.00 ₱ 180,500.00
Insurance Expense 1,400
Office Supplies Expense 2,500
Depreciation Expense- Automobile 4,000
Depreciation Expense- Equipment 4,000
Salaries Payable 3,000
Unearned Interest 1,000
Prepaid Rent 800
Total ₱ 16,700 ₱ 16,700
Net Income
Accumulated Depreciation-
Automobile
Accumulated Depreciation-
Equipment
