West Laboratory adjusts and closes its accounts at the end of each month. The trial balance at September 30, 2015, before adjustments, is as follows:

Debit Credit Cash $18,200 Medical Fees Receivable 27,000 Prepaid Rent 5,000 Office Supplies 1,200 Medical Equipment 21,800 Accumulated Depreciation: Medical Equipment $ 6,000 Accounts Payable 3,000 Notes Payable 8,000 Unearned Medical Fees 14, 000 Capital Stock 18, 000 Retained Earnings 16, 000 Dividends 1,000 Medical Fees Earned 31,000 Salaries Expense 14, 000 Utilities Expense 2,000 Insurance Expense 5,800 $96,000 $96,000