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J. F. Outz, D.D.S., has been practising as a dentist for three years. During April 2011, Outz completed the following transactions in her practice of dentistry:

Apr. 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. Apt.

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. Paid cash from business bank account for personal and family expenses, $1,250.

30. Recorded the cash received in payment of services (or a cash basis) to patients during April, $1,720.

30. Paid salaries of receptionist and dental assistants, $1,725. 30. Paid various utility expenses, $360.

30. Recorded fees charged to patients on account for services performed in April, $5,145.

30. Paid miscellaneous expenses, $132.

Outz's account titles, numbers, and balances as of April 1 (all normal balances are listed as follows: Cash, 1010, $4,588; Accounts Receivable, 1020, $6,725; Supplies, 1030, $290; Equipment, 1080, $19,745; Accounts Payable, 2020, $765; J. F. Outz, Capital, 3010, $30,583; J. F. Outz, Withdrawals, 3020; Professional Fees, 4010; Salaries Expense, 5010; Rent Expense, 5030; Laboratory Expense, 5050; Utilities Expense, 5060; Miscellaneous Expense, 5090. Instructions 1.

Open a ledger of standard three-column accounts for Dr. Outz as of April 1, 2011. Enter the balances in the appropriate balance columns and place a check mark (V) in the Posting Reference column. (Hint: Verify the equality of the debit and credit balances in the ledger before proceeding with the next instruction.) 2. Journalize each transaction in a two-column journal. 3. Post the journal to the ledger, extending the month-end balances after each posting. Prepare an unadjusted trial balance as of April 30, 2011.

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