Problem Abbey Labs. adjusts and closes its accounts at the end of each month The trial balance at September 30, 2009, before adjustments is below. Prepare the required adjusting entries for September 30, 2009. ebt edst $18,200 Medical Fees Receiva Prepaid Rent Office Supplies 27,000 5,000 1,200 1,800 Medical Equipmenreciaton: Medic al Equipment Accumulated Depreciation: Accounts Payable Notes Payable Unearned Medical Fees Capital Stock Retained Earnings Dividends Medical Fees Earmed Salaries Expense Utilities Expense Insurance Expense 6,000 3,000 8,000 14,000 18,000 16,000 1,000 1,000 14,000 2,000 The following information relates to month end adjustments (a) Office supplies on hand September 30 amounted to $500 (b) The useful life of the medical equipment was estimated to be 20 years with no residual value (c) Many patients pay in advance for major medical procedures Fees of $6,000 were earned during the month by performing procedures on patients who had paid in advance (d) Salaries earned by employees during the month but not yet recorded amounted to $2,300