DIRECTIONS:

1. Complete the following ledger card entries. Use the current date to post all transactions. Refer to the sample card in this set, and to the sample in Chapter 19 of your textbook. (VII.P.1)
   1. Elizabeth Hooper has a small uncollected balance due. Dr. Practon said he wishes to write off the balance. Calculate the running balance and post the adjustment entry.
   2. Maria Sanchez has made several payments. Post each entry and calculate the running balance.
   3. Brett Walker paid on his account and his insurance paid, resulting in an overpayment. The patient is to receive a refund. Post the refund (Check #2068) to clear the negative balance.
   4. Edna Holgrove issued a check for payment on her last office visit, but it was returned today by ZZZ Bank marked nonsufficient funds (NSF). Record the returned check, as well as the $10.00 bank charge on the ledger card.
   5. Beth Jones came in today for a Level III New Patient examination. She is complaining of fatigue, nausea, and dysuria. A urinalysis, non-automated without microscopy, as well as a urine pregnancy test are performed. Post these services on her ledger card.

Urine Preg Test	81025	$10.00
Urinalysis, Non-a w/o micro	81002	$ 8.00
Level III New Pt O.V.	99203	$70.92
For calculation	Fee for OB services	$1,864.30

1. It is determined that she is pregnant with her first child. The medical assistant advises her of the obstetric fee for routine vaginal delivery, which includes all antepartum and postpartum visits. Her insurance is verified, and it is determined that they will pay 85% of Dr. Practons usual and customary fee for OB care.

1. She pays by check (No. 798) for 15% of the total obstetric fee. Post this payment to her ledger card. DO NOT post the charge for the OB care; it will be posted at the time of delivery. Her ledger card will indicate a negative balance until the obstetric charges are posted.
   1. Mr. Hanovers account was sent to collections. The Medi-Collect Agency has managed to collect the full amount. They keep 40% of what they collect.
2. Record the payment received 60% of the amount due, received on the agencys check # 567001

1. Record the write-off of the 40% of the amount due. The account should go to zero.

1. Elizabeth Hooper

DATE	REFERENCE	DESCRIPTION	CHARGES		CREDITS				BALANCE
					PAYMENTS		ADJUST
BALANCE FORWARD
6-01-20XX	99203	OV Level III NP	90	92
6-01-20XX	90788	Penicillin Inj.	5	22
8-15-20XX	Ck# 778	ROA ABC Ins.			59	00

1. Maria Sanchez

DATE	REFERENCE	DESCRIPTION	CHARGES		CREDITS				BALANCE
					PAYMENTS		ADJUST
BALANCE FORWARD
7-06-20XX	99203	Consult Level II	150	05
7-20-20XX	Ck# 432	ROA Pt			25	00
8-15-20XX	Ck# 451	ROA Pt			25	00
9-18-20XX	Ck#463	ROA Pt			25	00

1. Brett Walker

DATE	REFERENCE	DESCRIPTION	CHARGES		CREDITS				BALANCE
					PAYMENTS		ADJUST
BALANCE FORWARD
7-01-20XX	99203	OV Level III NP	90	92
7-15-20XX	45308	Procosigmoidos with removal polyp	135	34
7-20-20XX	Ck# 2005	ROA Pt			50	00
9-01-20XX	Voucher 4006	ROA Blue Cross			200	00

1. Edna Holgrove

DATE	REFERENCE	DESCRIPTION	CHARGES		CREDITS				BALANCE
					PAYMENTS		ADJUST
BALANCE FORWARD
8-01-20XX	99213	OV Level III	70	20
8-01-20XX	58300	IUD Insertion	50	00
8-14-20XX	Ck# 101	ROA Pt			50	00

1. Beth Jones

DATE	REFERENCE	DESCRIPTION	CHARGES		CREDITS				BALANCE
					PAYMENTS		ADJUST
BALANCE FORWARD

1. Joseph A. Hanover

DATE	REFERENCE	DESCRIPTION	CHARGES		CREDITS					BALANCE
					PAYMENTS			ADJUST
20xx	BALANCE FORWARD
1-2	90112		278	00						278	00
1-2	78643		264	50						542	50
1-7	90112		178	00						720	50
1-7	66455		450	00						1170	50