On the Daily Log tab, add one row per day: the date, cash collected, M-Pesa received, insurance or NHIF settled, and the day's expenses. Collections add up on their own, the daily net (collections minus expenses) is worked out, and a running total carries the clinic's cumulative position forward. A loss shows red and a profit green, so a bad run is obvious at a glance. The Monthly Summary tab rolls every day up into revenue (Mapato), expenses (Matumizi) and net (Faida) for each month.
Yellow cells are the only ones you type into; every other cell is a locked formula, so you cannot break it. The premium upgrade adds a dashboard that draws your revenue mix and net-by-month as bars, names your best and worst days, and a printable A4 report for any month and the whole book, all with Swahili labels beside the English. It opens in Excel, WPS or Google Sheets, so you can keep it on the counter or on a phone, and reconcile the M-Pesa side against your statement whenever you like.