1. **Problem Statement:** Doctor JARIBU, D.D.S has various opening balances in accounts as of 1st October and multiple transactions during October. We need to: a) Open ledgers and record opening balances. b) Prepare journal entries for the transactions. c) Post journal entries into ledgers. d) Prepare trial balances. 2. **Understanding the Problem:** - Opening balances are the starting amounts in each account. - Journal entries record each transaction with debits and credits. - Posting transfers journal entries to ledger accounts. - Trial balance ensures total debits equal total credits. 3. **Opening Balances (a):** Record the following in ledger accounts: - Cash: 341,200 - Debtors: 597,500 - Office Suppliers: 39,000 - Equipment: 3,012,500 - Surgery Suppliers: 155,000 - Creditors: 96,500 (credit balance) - Capital: 4,048,700 (credit balance) 4. **Journal Entries (b):** Date | Account Debited | Account Credited | Amount ---|---|---|--- Oct 1 | Rent Expense | Cash | 80,000 Oct 2 | Equipment | Creditors | 290,000 Oct 3 | Surgery Supplies | Creditors | 25,000 Oct 5 | Cash | Debtors | 472,500 Oct 9 | Creditors | Cash | 175,000 Oct 14 | Insurance Expense | Cash | 51,000 Oct 17 | Drawings (Owner's Withdrawals) | Bank/Cash | 170,000 Oct 20 | Laboratory Expense | Cash | 31,500 Oct 22 | Cash | Service Revenue | 295,000 Oct 24 | Miscellaneous Expense | Cash | 11,200 Oct 26 | Electricity Expense | Cash | 32,500 Oct 30 | Debtors | Service Revenue | 571,500 Oct 30 | Surgery Supplies Expense | Surgery Supplies | 55,000 5. **Posting to Ledgers (c):** - For each account, add opening balance. - Post each debit and credit from journal entries. - Calculate new balances. 6. **Trial Balance Preparation (d):** - List all ledger accounts with their debit or credit balances. - Sum debits and credits; they must be equal. **Final Note:** This is an accounting problem involving recording and summarizing transactions, not algebra or physics.