[MaRaMS]

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