7 STAR HUB

 Sun Orthopedic Clinic, Inc. — General Journal Date Account Titles and Explanation Debit ($) Credit ($) Oct. 1 Cash 200,000   Capital Stock 200,000  Issued 4,000 shares of capital stock to Dr. Soges at $50 per share.   Oct. 4 Diagnostic Equipment 75,000   Cash 25,000  Notes Payable 50,000  Purchased diagnostic equipment; paid $25,000 cash and signed a note payable for $50,000.   Oct. 12 Accounts Payable — Zeller Laboratories 9,000   Cash 9,000  Issued check in full payment of amount owed to Zeller Laboratories.   Oct. 19 Surgical Supplies 2,600   Accounts Payable 2,600  Purchased surgical supplies on account; payment due November 28.   Oct. 25 Cash 24,000   Accounts Receivable — Health One Insurance 24,000  Collected $24,000 from Health One Insurance on outstanding receivable.   Oct. 30 Dividends (or Retained Earnings) 300,000   Cash 300...

 🌟 BBA Functional English – OHT 1 Preparation Topics: Articles, Nouns, and Pronouns --- 🧩 1. ARTICLES Articles are words used before nouns to define whether something is specific or general. Types of Articles: 1. Definite Article: "The" – refers to something specific or known. 👉 Example: The car is parked outside. (We know which car we are talking about.) 2. Indefinite Articles: "A" and "An" – refer to something non-specific. 👉 Example: A boy is playing. (Any boy, not a particular one.) 👉 Example: An apple a day keeps the doctor away. Rules: Use "a" before consonant sounds: a dog, a book, a car. Use "an" before vowel sounds: an umbrella, an hour (silent h), an honest man. Use "the" before: Unique things (the sun, the moon). Superlatives (the best, the tallest). Things already mentioned or known. 🧠 2. NOUNS A noun is a word that names a person, place, thing, or idea. Types of Nouns: 1. Proper Noun: Names a specific person...