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 $18,200 27,000 5,000 1,200 21,800 as Medical Fees Receivable Prepaid Rent Office Supplies Medical Equipment Accumulated Depreciation: Medical Equipment Accounts Payable Notes Payable Unearned Medical Fees Capital Stock Retained Earnings Dividends Medical Fees Earned Salaries Expense Utilities Expense Insurance Expense $ 6,000 3,000 8,000 14,000 18,000 16,000 1,000 31,000 14,000 2,000 5,800 The following information relates to month end adjustments (a) Offce supplies on hand September 30 amounted to $500 (b) The useful life of the medical equipment was estimated to be 20 years (c) Many patients pay in advance for major medical procedures. Fees of S6,000 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 S2,300 (e) On September 1, West Laboratory had moved and paid 2 month's rent in advance (f) Medical procedures performed during the month but not yet billed or recorded amounted to S4,600 Prepare the adjusting entries required at September 30 Date Account Debit Credit