The part I need help with is underlined below. PLEASE see the attached files for all of the information you should need to help me. Thank you.

Week 3 Determine Taxable Income:

• Determine taxable income. Show all adjustments in the Microsoft Excel spreadsheet. Footnote references are provided to assist you.
• The Dr. has filed his prior tax returns on the cash basis.
  • What questions will you ask to be sure he can continue to file on the cash basis?
• You find that in 2014 the Dr. qualifies and choose to file on the cash basis. His books are kept on the accrual basis. Determine the adjustments needed.
• No federal taxes were paid in 2013 and no estimated taxes were paid in 2014.

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Advertising and Promotion BcmlhbAAAAAAA 60200 Automobile Expense AAAAAAAAAAAA AAAAAAAAAAAA 60400 Bank Service Charges AAAAAAAAAAAA 61000 Business Licenses and Permits AAAAABAyMjIyMjI QAPj/vAJBcmlhbA 61100 Charitable Contributions (Cash) AAAAAAAAAAAA AAAAAAAAAAAA 61700 Computer and Internet Expenses AAAAAAAAAAAA 62400 Depreciation Expense AAAAAAAAAAAB AyMjIyMjIQAPj/kA 62500 Dues and Subscriptions FBcmlhbAAAAAA 62600 Equipment Rental AAAAAAAAAAAA AAAAAAAAAAAA 62600 Equipment Rental:62610 Laser Facility Rent AAAAAAAAAAAA AAAAAABAyMjIy 63300 Insurance Expense MjIQAPj/vAJBcmlh 63400 Interest Expense bAAAAAAAAAAA AAAAAAAAAAAA 63600 Laboratory Testing Fees AAAAAAAAAAAA 64300 Meals and Entertainment AAAAAAAAAAAA ABAyMjIyMjIQAPT 64400 Medical Records and Supplies /vAJBcmlhbAAAA AAAAAAAAAAAA 66700 Professional Fees AAAAAAAAAAAA 67200 Repairs and Maintenance AAAAAAAAAAAA AAAAAAAABAyMj 67800 Salaries and Wages IyMjIQAPL/vAJBc 67800 Salaries and Wages:67810 Officer Compensation mlhbAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68010 Payroll Taxes AAAAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68020 State Tax AAABAyMjIyMjIQA 68500 Uniforms Pb/vAJBcmlhbAA AAAAAAAAAAAA 68600 Utilities AAAAAAAAAAAA 70200 Interest Income AAAAAAAAAAAA AAAAAAAAAABA 70222 Tax Exempt Interest yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Unadjusted Balance Debit Book Adjustments Credit Debit 609,842.00 557,392.23 558,380.05 260,990.00 Adj 1 40,316.00 506,889.00 1,699,776.00 Adj 1 1,240,071.00 Adj 1 & 2 3,206,518.00 866,507.20 122,601.00 r 39,065.51 0.00 r 1,207,401.72 1,000.00 400,000.00 3,103,563.25 5,050,583.00 17,633.00 1,252.00 11,961.00 8,808.00 5,611.00 60,000.00 13,575.00 Adj 2 8,327.00 201,106.00 14,979.00 55,356.00 63,678.00 121,653.00 16,725.00 103,456.00 123,945.00 18,855.00 321,580.00 940,000.00 206,103.00 35,041.00 16,121.00 30,364.00 833.00 17,621.00 AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 70300 Sublease Rents AAAAAAAAAAAA 71000 Dividends AAAAAAAAAAAA AAAAAAAAAAAA 75000 Gain on Sale of Assets AAAAAAAAAAAA M-1 Accrual to Cash - Accounts Payable AAAAAAAAAASQ EAAAAAAAAAAA TOTAL AAAABEVwEAMg AMAAEAAAAAAF 8AAQALAQEB3gc Book Adjustments fDN4HAAABAAAA AAAAAAAAAAAA Adj 1 Sale of fixed assets AAAAAAAAAAAA Adj 2 2014 Depreciation AAAAmERXBQBy r BgH/AAAAAAAAA Reclass of accounts payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA Tax Adjustments AAAAAAAAAAAA a AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Receivable AAAAAAAAAAAA b AAAAAAAAAAAA Charitable contributions carryover c AAAAAAAAAAAA 50% Meals and Entertainment AAAAAAAAAAAA d AAAAAAAAAAAA Non-deductible penalties AAAAAAAAAAAA e Tax Exempt interest AAAAAAAAAAAA f AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAB AyMjIyMjIQAPj/kA FBcmlhbAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAABAyMjIy MjIQAPj/vAJBcmlh bAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA ABAyMjIyMjIQAPT /vAJBcmlhbAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAABAyMj IyMjIQAPL/vAJBc mlhbAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAABAyMjIyMjIQA Pb/vAJBcmlhbAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAABA yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Unadjusted Balance Debit Credit Book Adjustments Debit 240,000.00 80,000.00 Adj 1 11,102,739.48 11,102,739.48 0.00 Book Adjustments AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 10001 Checking AAAAAAAAAAAA 10010 Savings AAAAAAAAAAAA AAAAAAAAAAAA 10020 Cash Maximizer AAAAAAAAAAAA 11000 Accounts Receivable AAAAAAAAAASQ EAAAAAAAAAAA 18100 Loan to Shareholder AAAABEVwEAMg AMAAEAAAAAAF 15000 Furniture and Equipment 8AAQALAQEB3gc 15500 Leasehold Improvements fDN4HAAABAAAA AAAAAAAAAAAA 16100 Medical Equipment AAAAAAAAAAAA 17000 Accumulated Depreciation AAAAmERXBQBy BgH/AAAAAAAAA 18001 Investment in Big Labs AAAAAAAAAAAA AAAAAAAAAAAA 18050 Investment in R&D Company AAAAAAAAAAAA 20001 Accounts Payable AAAAAAAAAAAA AAAAAAAAAAAA 20100 Credit Cards AAAAAAAAAAAA 20200 Accrued Salaries AAAAAAAAAAAA AAAAAAAAAAAA 28001 Business Loan AAAAAAAAAAAA AAAAAAAAAAAA 30100 Capital Stock AAAAAAAAAAAA 31400 Shareholder Distributions AAAAAAAAAAAA AAAAAAAAAAAA 32000 Retained Earnings AAAAAAAAAAAA 43700 Fee for Service Income AAAAAAAAAAAA AAAAAAAAAAAA 47300 Refunds AAAAAAAAAAAA AAAAAAAAPj/vAJ 60000 Advertising and Promotion BcmlhbAAAAAAA 60200 Automobile Expense AAAAAAAAAAAA AAAAAAAAAAAA 60400 Bank Service Charges AAAAAAAAAAAA 61000 Business Licenses and Permits AAAAABAyMjIyMjI QAPj/vAJBcmlhbA 61100 Charitable Contributions (Cash) AAAAAAAAAAAA AAAAAAAAAAAA 61700 Computer and Internet Expenses AAAAAAAAAAAA 62400 Depreciation Expense AAAAAAAAAAAB AyMjIyMjIQAPj/kA 62500 Dues and Subscriptions FBcmlhbAAAAAA 62600 Equipment Rental AAAAAAAAAAAA AAAAAAAAAAAA 62600 Equipment Rental:62610 Laser Facility Rent AAAAAAAAAAAA AAAAAABAyMjIy 63300 Insurance Expense MjIQAPj/vAJBcmlh 63400 Interest Expense bAAAAAAAAAAA AAAAAAAAAAAA 63600 Laboratory Testing Fees AAAAAAAAAAAA 64300 Meals and Entertainment AAAAAAAAAAAA ABAyMjIyMjIQAPT 64400 Medical Records and Supplies /vAJBcmlhbAAAA AAAAAAAAAAAA 66700 Professional Fees AAAAAAAAAAAA 67200 Repairs and Maintenance AAAAAAAAAAAA AAAAAAAABAyMj 67800 Salaries and Wages IyMjIQAPL/vAJBc 67800 Salaries and Wages:67810 Officer Compensation mlhbAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68010 Payroll Taxes AAAAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68020 State Tax AAABAyMjIyMjIQA 68500 Uniforms Pb/vAJBcmlhbAA AAAAAAAAAAAA 68600 Utilities AAAAAAAAAAAA 70200 Interest Income AAAAAAAAAAAA AAAAAAAAAABA 70222 Tax Exempt Interest yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Adjusted Book Balance Credit Debit Tax Adjustments Credit 609,842.00 557,392.23 558,380.05 260,990.00 0.00 40,316.00 506,889.00 1,699,776.00 1,240,071.00 3,206,518.00 866,507.20 122,601.00 39,065.51 0.00 1,207,401.72 1,000.00 400,000.00 3,103,563.25 5,050,583.00 17,633.00 1,252.00 11,961.00 8,808.00 5,611.00 60,000.00 b 13,575.00 0.00 8,327.00 201,106.00 14,979.00 55,356.00 63,678.00 121,653.00 16,725.00 103,456.00 123,945.00 18,855.00 321,580.00 940,000.00 206,103.00 35,041.00 16,121.00 30,364.00 833.00 17,621.00 e Book Adjustments AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 70300 Sublease Rents AAAAAAAAAAAA 71000 Dividends AAAAAAAAAAAA AAAAAAAAAAAA 75000 Gain on Sale of Assets AAAAAAAAAAAA M-1 Accrual to Cash - Accounts Payable AAAAAAAAAASQ EAAAAAAAAAAA TOTAL AAAABEVwEAMg AMAAEAAAAAAF 8AAQALAQEB3gc Book Adjustments fDN4HAAABAAAA AAAAAAAAAAAA Adj 1 Sale of fixed assets AAAAAAAAAAAA Adj 2 2014 Depreciation AAAAmERXBQBy r BgH/AAAAAAAAA Reclass of accounts payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA Tax Adjustments AAAAAAAAAAAA a AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Receivable AAAAAAAAAAAA b AAAAAAAAAAAA Charitable contributions carryover c AAAAAAAAAAAA 50% Meals and Entertainment AAAAAAAAAAAA d AAAAAAAAAAAA Non-deductible penalties AAAAAAAAAAAA e Tax Exempt interest AAAAAAAAAAAA f AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAB AyMjIyMjIQAPj/kA FBcmlhbAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAABAyMjIy MjIQAPj/vAJBcmlh bAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA ABAyMjIyMjIQAPT /vAJBcmlhbAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAABAyMj IyMjIQAPL/vAJBc mlhbAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAABAyMjIyMjIQA Pb/vAJBcmlhbAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAABA yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Adjusted Book Balance Credit Debit Tax Adjustments Credit 240,000.00 80,000.00 0.00 0.00 0.00 11,102,739.48 Book Income Book Income Check Figure 0.00 11,102,739.48 2,992,908 553,702 f AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 10001 Checking AAAAAAAAAAAA 10010 Savings AAAAAAAAAAAA AAAAAAAAAAAA 10020 Cash Maximizer AAAAAAAAAAAA 11000 Accounts Receivable AAAAAAAAAASQ EAAAAAAAAAAA 18100 Loan to Shareholder AAAABEVwEAMg AMAAEAAAAAAF 15000 Furniture and Equipment 8AAQALAQEB3gc 15500 Leasehold Improvements fDN4HAAABAAAA AAAAAAAAAAAA 16100 Medical Equipment AAAAAAAAAAAA 17000 Accumulated Depreciation AAAAmERXBQBy BgH/AAAAAAAAA 18001 Investment in Big Labs AAAAAAAAAAAA AAAAAAAAAAAA 18050 Investment in R&D Company AAAAAAAAAAAA 20001 Accounts Payable AAAAAAAAAAAA AAAAAAAAAAAA 20100 Credit Cards AAAAAAAAAAAA 20200 Accrued Salaries AAAAAAAAAAAA AAAAAAAAAAAA 28001 Business Loan AAAAAAAAAAAA AAAAAAAAAAAA 30100 Capital Stock AAAAAAAAAAAA 31400 Shareholder Distributions AAAAAAAAAAAA AAAAAAAAAAAA 32000 Retained Earnings AAAAAAAAAAAA 43700 Fee for Service Income AAAAAAAAAAAA AAAAAAAAAAAA 47300 Refunds AAAAAAAAAAAA AAAAAAAAPj/vAJ 60000 Advertising and Promotion BcmlhbAAAAAAA 60200 Automobile Expense AAAAAAAAAAAA AAAAAAAAAAAA 60400 Bank Service Charges AAAAAAAAAAAA 61000 Business Licenses and Permits AAAAABAyMjIyMjI QAPj/vAJBcmlhbA 61100 Charitable Contributions (Cash) AAAAAAAAAAAA AAAAAAAAAAAA 61700 Computer and Internet Expenses AAAAAAAAAAAA 62400 Depreciation Expense AAAAAAAAAAAB AyMjIyMjIQAPj/kA 62500 Dues and Subscriptions FBcmlhbAAAAAA 62600 Equipment Rental AAAAAAAAAAAA AAAAAAAAAAAA 62600 Equipment Rental:62610 Laser Facility Rent AAAAAAAAAAAA AAAAAABAyMjIy 63300 Insurance Expense MjIQAPj/vAJBcmlh 63400 Interest Expense bAAAAAAAAAAA AAAAAAAAAAAA 63600 Laboratory Testing Fees AAAAAAAAAAAA 64300 Meals and Entertainment AAAAAAAAAAAA ABAyMjIyMjIQAPT 64400 Medical Records and Supplies /vAJBcmlhbAAAA AAAAAAAAAAAA 66700 Professional Fees AAAAAAAAAAAA 67200 Repairs and Maintenance AAAAAAAAAAAA AAAAAAAABAyMj 67800 Salaries and Wages IyMjIQAPL/vAJBc 67800 Salaries and Wages:67810 Officer Compensation mlhbAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68010 Payroll Taxes AAAAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68020 State Tax AAABAyMjIyMjIQA 68500 Uniforms Pb/vAJBcmlhbAA AAAAAAAAAAAA 68600 Utilities AAAAAAAAAAAA 70200 Interest Income AAAAAAAAAAAA AAAAAAAAAABA 70222 Tax Exempt Interest yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Tax Adjustments Debit Adjusted Tax Balance Credit Debit 609,842.00 557,392.23 558,380.05 260,990.00 0.00 40,316.00 506,889.00 1,699,776.00 3,206,518.00 866,507.20 400,000.00 a 17,633.00 1,252.00 11,961.00 8,808.00 5,611.00 60,000.00 13,575.00 0.00 8,327.00 201,106.00 14,979.00 55,356.00 63,678.00 121,653.00 c 16,725.00 103,456.00 123,945.00 18,855.00 321,580.00 940,000.00 206,103.00 d 35,041.00 16,121.00 30,364.00 AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 70300 Sublease Rents AAAAAAAAAAAA 71000 Dividends AAAAAAAAAAAA AAAAAAAAAAAA 75000 Gain on Sale of Assets AAAAAAAAAAAA M-1 Accrual to Cash - Accounts Payable AAAAAAAAAASQ EAAAAAAAAAAA TOTAL AAAABEVwEAMg AMAAEAAAAAAF 8AAQALAQEB3gc Book Adjustments fDN4HAAABAAAA AAAAAAAAAAAA Adj 1 Sale of fixed assets AAAAAAAAAAAA Adj 2 2014 Depreciation AAAAmERXBQBy r BgH/AAAAAAAAA Reclass of accounts payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA Tax Adjustments AAAAAAAAAAAA a AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Receivable AAAAAAAAAAAA b AAAAAAAAAAAA Charitable contributions carryover c AAAAAAAAAAAA 50% Meals and Entertainment AAAAAAAAAAAA d AAAAAAAAAAAA Non-deductible penalties AAAAAAAAAAAA e Tax Exempt interest AAAAAAAAAAAA f AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAB AyMjIyMjIQAPj/kA FBcmlhbAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAABAyMjIy MjIQAPj/vAJBcmlh bAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA ABAyMjIyMjIQAPT /vAJBcmlhbAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAABAyMj IyMjIQAPL/vAJBc mlhbAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAABAyMjIyMjIQA Pb/vAJBcmlhbAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAABA yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Tax Adjustments Debit 0.00 Adjusted Tax Balance Credit 0.00 Debit 0.00 11,102,739.48 Tax Income Adjusted Tax Balance AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA Credit GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 10001 Checking AAAAAAAAAAAA 10010 Savings AAAAAAAAAAAA AAAAAAAAAAAA 10020 Cash Maximizer AAAAAAAAAAAA 11000 Accounts Receivable AAAAAAAAAASQ EAAAAAAAAAAA 18100 Loan to Shareholder AAAABEVwEAMg AMAAEAAAAAAF 15000 Furniture and Equipment 8AAQALAQEB3gc 15500 Leasehold Improvements fDN4HAAABAAAA AAAAAAAAAAAA 16100 Medical Equipment AAAAAAAAAAAA 17000 Accumulated Depreciation 1,240,071.00 AAAAmERXBQBy BgH/AAAAAAAAA 18001 Investment in Big Labs AAAAAAAAAAAA AAAAAAAAAAAA 18050 Investment in R&D Company AAAAAAAAAAAA 20001 Accounts Payable 122,601.00 AAAAAAAAAAAA AAAAAAAAAAAA 20100 Credit Cards 39,065.51 AAAAAAAAAAAA 20200 Accrued Salaries 0.00 AAAAAAAAAAAA AAAAAAAAAAAA 28001 Business Loan 1,207,401.72 AAAAAAAAAAAA AAAAAAAAAAAA 30100 Capital Stock 1,000.00 AAAAAAAAAAAA 31400 Shareholder Distributions AAAAAAAAAAAA AAAAAAAAAAAA 32000 Retained Earnings 3,103,563.25 AAAAAAAAAAAA 43700 Fee for Service Income 5,050,583.00 AAAAAAAAAAAA AAAAAAAAAAAA 47300 Refunds AAAAAAAAAAAA AAAAAAAAPj/vAJ 60000 Advertising and Promotion BcmlhbAAAAAAA 60200 Automobile Expense AAAAAAAAAAAA AAAAAAAAAAAA 60400 Bank Service Charges AAAAAAAAAAAA 61000 Business Licenses and Permits AAAAABAyMjIyMjI QAPj/vAJBcmlhbA 61100 Charitable Contributions (Cash) AAAAAAAAAAAA AAAAAAAAAAAA 61700 Computer and Internet Expenses AAAAAAAAAAAA 62400 Depreciation Expense AAAAAAAAAAAB AyMjIyMjIQAPj/kA 62500 Dues and Subscriptions FBcmlhbAAAAAA 62600 Equipment Rental AAAAAAAAAAAA AAAAAAAAAAAA 62600 Equipment Rental:62610 Laser Facility Rent AAAAAAAAAAAA AAAAAABAyMjIy 63300 Insurance Expense MjIQAPj/vAJBcmlh 63400 Interest Expense bAAAAAAAAAAA AAAAAAAAAAAA 63600 Laboratory Testing Fees AAAAAAAAAAAA 64300 Meals and Entertainment AAAAAAAAAAAA ABAyMjIyMjIQAPT 64400 Medical Records and Supplies /vAJBcmlhbAAAA AAAAAAAAAAAA 66700 Professional Fees AAAAAAAAAAAA 67200 Repairs and Maintenance AAAAAAAAAAAA AAAAAAAABAyMj 67800 Salaries and Wages IyMjIQAPL/vAJBc 67800 Salaries and Wages:67810 Officer Compensation mlhbAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68010 Payroll Taxes AAAAAAAAAAAA AAAAAAAAAAAA 68000 Taxes:68020 State Tax AAABAyMjIyMjIQA 68500 Uniforms Pb/vAJBcmlhbAA AAAAAAAAAAAA 68600 Utilities AAAAAAAAAAAA 70200 Interest Income 833.00 AAAAAAAAAAAA AAAAAAAAAABA 70222 Tax Exempt Interest 17,621.00 yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA 107245 AQAAAAkFASAA AQAEF0FkanVzdG VkIFRyaWFsIEJhb AAAAAAAAAAAA GFuY2UAAAAAAA AAABAAAA AAAAAAAAAAAA 70300 Sublease Rents AAAAAAAAAAAA 71000 Dividends AAAAAAAAAAAA AAAAAAAAAAAA 75000 Gain on Sale of Assets AAAAAAAAAAAA M-1 Accrual to Cash - Accounts Payable AAAAAAAAAASQ EAAAAAAAAAAA TOTAL AAAABEVwEAMg AMAAEAAAAAAF 8AAQALAQEB3gc Book Adjustments fDN4HAAABAAAA AAAAAAAAAAAA Adj 1 Sale of fixed assets AAAAAAAAAAAA Adj 2 2014 Depreciation AAAAmERXBQBy r BgH/AAAAAAAAA Reclass of accounts payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA Tax Adjustments AAAAAAAAAAAA a AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Receivable AAAAAAAAAAAA b AAAAAAAAAAAA Charitable contributions carryover c AAAAAAAAAAAA 50% Meals and Entertainment AAAAAAAAAAAA d AAAAAAAAAAAA Non-deductible penalties AAAAAAAAAAAA e Tax Exempt interest AAAAAAAAAAAA f AAAAAAAAAAAA Accrual to Cash Adjustment - Accounts Payable AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAB AyMjIyMjIQAPj/kA FBcmlhbAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAABAyMjIy MjIQAPj/vAJBcmlh bAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA ABAyMjIyMjIQAPT /vAJBcmlhbAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAABAyMj IyMjIQAPL/vAJBc mlhbAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAABAyMjIyMjIQA Pb/vAJBcmlhbAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAABA yMjIyMjIQAPj/vAJ BcmlhbAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAAAAAAAAA AAAAABAyMjIyMjI QAPj/vAJBcmlhbA Adjusted Tax Balance Credit 240,000.00 80,000.00 0.00 11,102,739.48 2,992,908 Date 12/31/2014 Num 2014 Adj 1 Memo to sell obsolete equipment to sell obsolete equipment to sell obsolete equipment to sell obsolete equipment 12/31/2014 2014 Adj 2 to record 2014 depreciation on assets placed in service prior to 2014 to record 2014 depreciation on assets placed in service prior to 2014 to record Sec. 179 expense to record Sec. 179 expense to record depreciation on assets placed in service in 2014 to record depreciation on assets placed in service in 2014 TOTAL Account Debit Credit 17000 Accumulated Depreciation 16100 Medical Equipment 18100 Loan to Shareholder 75000 Gain on Sale of Assets 0.00 0.00 0.00 0.00 0.00 0.00 62400 Depreciation Expense 17000 Accumulated Depreciation 62400 Depreciation Expense 17000 Accumulated Depreciation 62400 Depreciation Expense 17000 Accumulated Depreciation TOTAL AQAAAAkFAS AQAEF0JhbGF uY2UgU2hlZXQ AAAAAAAAAA AAAAAAAAAA AAAAAAABAA AAAAAAAAAA AA ASSETS AAAAAAAAAA Current Assets AAAAAAAAAA AAAAAAAAAA Checking/Savings AAAAAAAAAA 10001 Checking AAAAAAAAAA AAAAAAAAAA 10010 Savings AAAAAAAAAB QAAAAAAAAA 10020 Cash Maximizer AAAAAAABEV Total Checking/Savings wEAMgAJAAIA AAAAAAAAAQ Accounts Receivable ALAQEB3gcfD N4HAAABAAA 11000 Accounts Receivable AAAAAAAEAA Total Accounts Receivable QAAAAAAAAA AAAAAAAAA4 Other Current Assets kRXBQByBgH/ 18100 Loan to Shareholder AAAAAAAAAA AAAAAAAAAA Total Other Current Assets AAAAAAAAAA AAAAAAAAAA Total Current Assets AAAAAAAAAA Fixed Assets AAAAAAAAAA AAAAAAAAAA 15000 Furniture and Equipment AAAAAAAAAA AAAAAAAAAA 15500 Leasehold Improvements AAAAAAAAAA 16100 Medical Equipment AAAAAAAAAA AAAAAAAAAA 17000 Accumulated Depreciation AAAAAAAAAA Total Fixed Assets AAAAAAAAAA AAAAAAAAAA Other Assets AAAAAAAAAA AAAAAAAAAA 18001 Investment in Big Labs AAAAAAAAAA 18050 Investment in R&D Company AAAAAAAAAA AAAAAAAAAA Total Other Assets AAAAAAAAAA AAAAAAAAAA TOTAL ASSETS APj/vAJBcmlhb LIABILITIES & EQUITY AAAAAAAAAA AAAAAAAAAA Liabilities AAAAAAAAAA Current Liabilities AAAAAAAAAA AAAAAAAABA Accounts Payable yMjIyMjIQAPj/v AJBcmlhbAAA20001 Accounts Payable AAAAAAAAAA Total Accounts Payable AAAAAAAAAA AAAAAAAAAA Credit Cards AAAAAAAAAA AAAAABAyMjIy 20100 Credit Cards MjIQAPj/kAFBc Total mlhbAAAAAAACredit Cards AAAAAAAAAA Other Current Liabilities AAAAAAAAAA AAAAAAAAAA20200 Accrued Salaries AAAAAAAAAA Total Other Current Liabilities ABAyMjIyMjIQA Pj/vAJBcmlhbA Total Current Liabilities AAAAAAAAAA Long Term Liabilities AAAAAAAAAA AAAAAAAAAA 28001 Business Loan AAAAAAAAAA AAAAAAABAy Total Long Term Liabilities MjIyMjIQAPT/v Total Liabilities AJBcmlhbAAA AAAAAAAAAA Equity AAAAAAAAAA 30100 Capital Stock AAAAAAAAAA AAAAAAAAAA AAAAABAyMjIy MjIQAPL/vAJBc mlhbAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA Dec 31, 14 Dec 31, 13 $ Change 609,842.00 277,131.00 332,711.00 557,392.23 325,541.23 231,851.00 558,380.05 69,672.05 488,708.00 1,725,614.28 672,344.28 1,053,270.00 260,990.00 826,113.00 -565,123.00 260,990.00 826,113.00 -565,123.00 75,000.00 0.00 75,000.00 75,000.00 0.00 75,000.00 2,061,604.28 1,498,457.28 563,147.00 40,316.00 40,316.00 0.00 506,889.00 506,889.00 0.00 1,399,776.00 1,129,888.00 269,888.00 -1,568,773.00 -1,240,071.00 -328,702.00 378,208.00 437,022.00 -58,814.00 3,206,518.00 2,306,518.00 900,000.00 866,507.20 364,352.20 502,155.00 4,073,025.20 2,670,870.20 1,402,155.00 6,512,837.48 4,606,349.48 1,906,488.00 93,648.00 107,245.00 -13,597.00 93,648.00 107,245.00 -13,597.00 39,065.51 34,742.51 4,323.00 39,065.51 34,742.51 4,323.00 28,953.00 26,375.00 2,578.00 28,953.00 26,375.00 2,578.00 161,666.51 168,362.51 -6,696.00 1,207,401.72 1,333,423.72 -126,022.00 1,207,401.72 1,333,423.72 -126,022.00 1,369,068.23 1,501,786.23 -132,718.00 1,000.00 1,000.00 0.00 AQAAAAkFAS AQAEF0JhbGF uY2UgU2hlZXQ AAAAAAAAAA AAAAAAAAAA AAAAAAABAA AAAAAAAAAA AA 31400 Shareholder Distributions AAAAAAAAAA 32000 Retained Earnings AAAAAAAAAA AAAAAAAAAA Net Income AAAAAAAAAA AAAAAAAAAA Total Equity AAAAAAAAAA TOTAL LIABILITIES & EQUITY AAAAAAAAAB QAAAAAAAAA AAAAAAABEV wEAMgAJAAIA AAAAAAAAAQ ALAQEB3gcfD N4HAAABAAA AAAAAAAEAA QAAAAAAAAA AAAAAAAAA4 kRXBQByBgH/ AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA APj/vAJBcmlhb AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAABA yMjIyMjIQAPj/v AJBcmlhbAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAABAyMjIy MjIQAPj/kAFBc mlhbAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA ABAyMjIyMjIQA Pj/vAJBcmlhbA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAABAy MjIyMjIQAPT/v AJBcmlhbAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAABAyMjIy MjIQAPL/vAJBc mlhbAAAAAAA AAAAAAAAAA AAAAAAAAAA AAAAAAAAAA Dec 31, 14 Dec 31, 13 $ Change -400,000.00 0.00 -400,000.00 3,103,563.25 3,103,563.25 0.00 2,439,206.00 0.00 2,439,206.00 5,143,769.25 3,104,563.25 2,039,206.00 6,512,837.48 4,606,349.48 1,906,488.00