Illustrative Problems Chapter 2 INSTRUCTIONS: Journalize each transaction and prepare an unadjusted trial balance as of April 30. Apr. 1. Paid office rent for April, $800. 3. Purchased equipment on account, $2,100. 5. Received cash on account from patients, $3,150. 8. Purchased X-ray film and other supplies on accounts, $245. 9. One of the items of equipment purchased on Apr 3 was defective. It was returned with the permission of the supplier, who agreed to reduce the account for the amount charged for the item, $325. 12. Paid cash to creditors on account, $1,250. 17. Paid cash for renewal of a six-month property insurance policy, $370. 20. Discovered that the balances of cash account and the accounts payable account as of Apr 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. 24. Paid cash for laboratory analysis, $545. 27. Paid cash from business bank account for personal and family expenses, $1,250. 30. Recorded the cash received in payment of services (on a cash basis) to patients during April, $1,720. 30. Paid salaries of receptionist and nurses, $1,725. 30. Paid various utility expenses, $360. 30. Recorded fees charged to patients on account for services performed in April, $5,145. 30. Paid miscellaneous expenses, $132