=+SA 5-4 Design of accounting systems Chapter 5 Accounting Systems 249 Estimated Frequency per Type of Transaction Month Fees earned on account 240 Purchase of medical supplies on account 190 Cash receipts from patients on account 175 Cash payments on account 160 Cash receipts from patients at time services provided 120 Purchase of office supplies on account 35 Purchase of magazine subscriptions on account 5 Purchase of medical equipment on account 4 Cash payments for office salaries 3 Cash payments for utilities expense 3