4 5 7 Izabela Carla Vista opened a medical office under the name Izabela Carla Vista, MD, on August 1, 2021. On August 31, the balance sheet showed Cash $2,800; Accounts Receivable $2,300; Supplies $545; Equipment $7,100; Accounts Payable $4,190, Note Payable $2,800; and I. Carla Vista, Capital, $5,755. During September, the following transactions occurred: Sept. Collected $1,100 of accounts receivable. Provided services of $10,723, of which $7,100 was collected from patients and the remainder was on account. Paid $1,800 on accounts payable. 12 Purchased additional equipment for $2,475, paying $899 cash and leaving the balance on account. Paid salaries, $3,900; rent for September, $1,960; and advertising expenses, $155. Collected the balance of the accounts receivable from August 31. 20 Withdrew $675 for personal use. 26 Borrowed $2,800 from the Bank of Montreal on a note payable. 28 Signed a contract to provide medical services, not covered under the government health plan, to employees of CRS Corp. in October for $4,800. CRS Corp. will pay the amount owing after the medical services have been provided. 29 Received the telephone bill for September, $375. 30 Billed the government $10,800 for services provided to patients in September. 15 18