Anderson Laboratory adjusts and closes its accounts at the end of each month. The trial balance at September 30, 2015, before adjustments, is as follows:

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 years.
c. Many patients pay in advance for major medical procedures. Fees of $6,000 were earned during the 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, Anderson Laboratory had moved and paid 2 month's rent in advance.
f. Medical procedures performed during the month but not yet billed or recorded amounted to $4,600. Prepare the adjusting entries required at September 30.

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Debit Credit Cash Medical Fees Receivable $18,200 27.000 5,000 1,200 21,800 Prepaid Rent Office Supplies Medical Equipment $ 6,000 3,000 8,000 Accumulated Depreciation: Medical Equipment Accounts Payable Notes Payable Unearned Medical Fees Capital Stock Retained Earnings 14,000 16,000 Dividends 1,000 Medical Fees Earned Salaries Esxpense Utilities Excpense Insurance Expense 14,000 2,000 5.800 $96.000 31.000 $96.000