Apr.17 paid cash for renewal of a six month property insurance policy,$370.

Apr.20 discovered that the balance of the cash account and the accounts payable account as of april 1 were overstated by $200. A payment of that amount to a creditor in march had not been recorded. Journalize the $200 payment as of april 20.

Apr.24 paid cash for laboratory analysis,$545.

Apr.27 paid cash from business bank account for personal and family expenses, $1,250

Apr.30 recorded the cash received in payment of services (on a cash basis ) to patients during Apr,$1,720

Apr.30 paid salaries of receptionist and nurses,$1,725.

Apr.30 paid various utility expenses,$360

Apr.30 recorded fees charged to patients on account for services performed in april,$5,145.

Apr.30 paid miscellaneous expenses,$132.

Outzs account titles,numbers, and balances as of April 1 ( all normal balances ) are listed as follows: cash, 11, $4,123; equipment, 18, $19,745; Accounts payable, 22, $765; J.F. outz, capital,31, $30,583; J.F. outz,drawing,32; professional fees,41; salary expense, 51; rent expense, 53; laboratory expense, 55; utilities expense, 56; miscellaneous expense, 59.

Instruction

1. open a ladger of standard four-column accounts for Dr. outz as of april Enter the balances in the appropriate balance columns and place a check mark in the posting reference column. ( hint: verify the equality of the debit and credit balance in the ledger before proceeding with the next instruction.)
2. Journalize each transaction in a two-column journal.
3. Post the journal to the ledger, extending the month-end balances to the appropriate balance columns after each posting.
4. Prepare an unadjusted trial balance as of 30.