Tugas Online Learning 5
Nama: Siti Habibah
Nim: 2014-31-325
Seksi 10
Saya telah menyampaikan tugas ini pada VLE
Account Number
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Account Titles
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Trial Balance
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Adjustment
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Adjustment Trial Balance
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Income Statement
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Balance Sheet
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D
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K
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D
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K
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D
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K
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D
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K
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D
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K
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Harta +utang +modal
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1001
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Cash
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Rp 155,000.00
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Rp 155,000.00
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Rp 155,000.00
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1002
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Account Receivable
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Rp 16,100.00
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Rp 16,100.00
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Rp 16,100.00
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1003
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Medical Supplies
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Rp 7,100.00
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Rp 2,100.00
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Rp 5,000.00
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Rp 5,000.00
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1004
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Office Supplies
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Rp 2,300.00
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Rp 1,100.00
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Rp 1,200.00
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Rp 1,200.00
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1005
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Prepaid Insurance
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Rp 1,500.00
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Rp 750.00
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Rp 750.00
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Rp 750.00
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1006
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Prepaid Rent
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Rp 24,000.00
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Rp 12,000.00
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Rp 12,000.00
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Rp 12,000.00
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1101
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Medical Equipment
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Rp 120,000.00
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Rp 120,000.00
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Rp 120,000.00
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1102
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Accumulated Depreciation on Med-Eq
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Rp 30,000.00
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Rp 30,000.00
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Rp 60,000.00
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Rp 60,000.00
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1103
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Office Equipment
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Rp 48,000.00
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Rp 48,000.00
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Rp 48,000.00
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1104
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Accumulated Depreciation on Off-Eq
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Rp 12,000.00
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Rp 12,000.00
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Rp 24,000.00
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Rp 24,000.00
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2001
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Account Payable
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Rp 4,600.00
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Rp 4,600.00
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Rp 4,600.00
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2002
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Unearned Medical Revenue
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Rp 16,000.00
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Rp 6,800.00
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Rp 9,200.00
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Rp 9,200.00
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2101
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Notes Payable
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Rp 115,000.00
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Rp 115,000.00
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Rp 115,000.00
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2102
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Salaries Payable
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Rp 12,000.00
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Rp 12,000.00
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Rp 12,000.00
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3001
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Capital
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Rp 180,000.00
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Rp 180,000.00
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Rp 180,000.00
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3101
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Withdrawals
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Rp 5,800.00
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Rp 5,800.00
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Rp 5,800.00
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Pendapatan dan Beban :
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4001
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Medical Service Revenue
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Rp 74,000.00
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Rp 6,800.00
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Rp 80,800.00
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Rp 80,800.00
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5001
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Salaries Expense
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Rp 33,000.00
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Rp 12,000.00
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Rp 45,000.00
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Rp 45,000.00
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5002
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Utilities Expense
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Rp 1,700.00
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Rp 1,700.00
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Rp 1,700.00
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5003
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Maintenance Expense
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Rp 2,100.00
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Rp 2,100.00
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Rp 2,100.00
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5004
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Rent Expense
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Rp 12,000.00
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Rp 12,000.00
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Rp 24,000.00
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Rp 24,000.00
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5005
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Advertising Expense
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Rp 800.00
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Rp 800.00
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Rp 800.00
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5006
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Transportation Expense
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Rp 1,600.00
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Rp 1,600.00
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Rp 1,600.00
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5007
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Miscellaneous Expense
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Rp 600.00
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Rp 600.00
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Rp 600.00
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5008
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Medical Supplies Expense
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Rp 2,100.00
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Rp 2,100.00
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Rp 2,100.00
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5009
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Office Supplies Expense
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Rp 1,100.00
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Rp 1,100.00
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Rp 1,100.00
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5010
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Insurance Expense
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Rp 750.00
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Rp 750.00
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Rp 750.00
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5011
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Depreciation Expense on Med-Eq
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Rp 30,000.00
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Rp 30,000.00
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Rp 30,000.00
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5012
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Depreciation Expense on Off-Eq
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Rp 12,000.00
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Rp 12,000.00
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Rp 12,000.00
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JUMLAH
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Rp 431,600.00
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Rp 431,600.00
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Rp 73,400.00
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Rp 129,150.00
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Rp 363,850.00
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Rp 404,800.00
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SURPLUS
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Rp 55,750.00
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Rp 40,950.00
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Rp 129,150.00
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Rp 129,150.00
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Rp 404,800.00
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Rp 404,800.00
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Adjusting Entries
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|||||||||||||||
Date
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Description
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Debet
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Credit
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||||||||||||
31-Dec-2008
|
Medical Supplies Expense
|
2100
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||||||||||||
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Medical Supplies
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2100
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||||||||||||
31-Dec-2008
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Office Supplies Expense
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1100
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Office Supplies
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1100
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31-Dec-2008
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Insurance expense
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750
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||||||||||||
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Prepaid Insurance
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750
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31-Dec-2008
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Rent Expense
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12000
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Prepaid Rent
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12000
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31-Dec-2008
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Dept. Exp on Med-Eq
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30000
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Acc. Dep. On Med
Eq
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30000
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||||||||||||
31-Dec-2008
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Dept. Exp on Off-Eq
|
12000
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||||||||||||
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Acc. Dep. On
Off-Eq
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12000
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||||||||||||
31-Dec-2008
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Unearned Medical Revenue
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6800
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||||||||||||
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Medical Service
Revenue
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6800
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||||||||||||
31-Dec-2008
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Salaries Expense
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12000
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||||||||||||
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Salaries Payable
|
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12000
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