Q1. M. D. Qutz has been practicing as a cardiologist for three years. During April 2020, Quartz completed the following transactions in her practice of cardiology. April 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 account, $245. 9. One of the items of equipment purchased on April 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 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. 24. Paid cash for laboratory analysis, $545. 27. Dr Qutz withdrew $1,250 for personal use. 30. Recorded the cash received in payment of services to patients during April, $1,720. 30. Paid salaries of receptionist and nurses, $1,725. 30. Paid various utility expenses, $360. 30. Fecorded fees charged to patients on account for services performed in April, $5,145. 30. Paid miscellaneous expenses, $132. Quartz's account balances as of April 1,2020 are listed as follows: Cash, $4,123; Accounts Receivable $6,725; Supplies $290; Prepaid Insurance $465; Equipment $19,745; Accounts Payable $765; M. D. Qutz, Capital $30,583; M. D. Qutz withdrawal $0; Professional Fees $0; Salary Expense $0; Rent Expense, $0, Laboratory Expense, $0; Utilities Expense $0; Miscellaneous Expense, $0. a. Prepare T accounts and record the April transactions. b. Prepare a Trial Balance on April 30, 2022.