Robin Shalit, D.D.S., opened a dental practice on January 1, 2014. During the first month of operations, the following transactions...
jc.cjrineyteRobin Shalit, D.D.S., opened a dental practice on January 1, 2014. During the first month of operations, the following transactions occurred.
| 1. | Performed services for patients who had dental plan insurance. At January 31, $817 of such services were performed but not yet recorded. | |
| 2. | Utility expenses incurred but not paid prior to January 31 totaled $643. | |
| 3. | Purchased dental equipment on January 1 for $86,000, paying $23,200 in cash and signing a $62,800, 3-year note payable. (a) The equipment depreciates $430 per month. (b) Interest is $628 per month. | |
| 4. | Purchased a one-year malpractice insurance policy on January 1 for $22,980. | |
| 5. | Purchased $1,655 of dental supplies. On January 31, determined that $500 of supplies were on hand. |
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