Abbey Labs adjusts and closes its accounts at the end of each month the trial balance at September 30,2008 before adjustments is as follows :

cash $18,200(debit)
medical fees receivable 27,000 (debit)
prepaid rent 5,000(debit)
office supplies 1,200(debit)
medical equipments 21,800 (debit)
accumulated depreciation: medical equipment $ 6,000 (credit)
accounts payable 3,000 (credit)
notes payable 8,000(credit)
unearned medical fees 14,000(credit)
capital stock 18,000(credit)
retained earnings 16,000(credit)
dividends 1,000(debit)
medical fees earned 31,000(credit)
salaries expense 14,000(debit)
utilities expense 2,000(debit)
insurance expense 5,800(debit)
---------- --------
$96,000 $96,000

the following information relates to month end adjustments :
a) office supplies on hand September 30 amounted to $500
b) the useful life of the medical equipment was estimated to be 20 yrs with no residual value .
c) many patients pay in advance for major medical procedures . Fees of $6,000 were earned during one month by performing procedures on patients who had paid in advance
d) salaries earned by employees during the month but not yet recorded amounted to $2,300
e) on September 1 Abbey labs had moved and paid 2 month's rent in advance
f) medical procedures performed during one month but not yet billed or recorded amounted to $4,600
prepare the adjusting entries required at September 30.

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