Errors discovered: a Cash is understated by $3,000 b. The doctor's capital account is overstated by 4,000. C A withdrawal of $2,000 cash by the doctor for personal use was correctly journalized but only partially posted. The bookkeeper posted the credit portion of the entry but failed to post the debit portion. d. A purchase of medical equipment for $1,000 on account was posted as a credit to the Accounts Payable account, but the bookkeeper failed to post the debit portion of the journal entry Selected account balances before adjustment for Atlantic Coast Realty at July 31, the end of the current year, are as follows: 75,000 345,700 112,500 9,000 3,350 Accounts Receivable Equipment Accumulated Depreciation Equipment Prepaid Rent Supplies Wages Payable Unearned Fees Fees Earned Wages Expense Rent Expense Depreciation Expense Supplies Expense 12,000 660,000 325,000 Data needed for year-end adjustments are as follows: Unbilled fees at July 31, $11,150. Supplies on hand at July 31, $900. Rent expired. $6.000. Depreciation of equipment during year, $8,950. Unearned fees at July 31, $2,000. 6