b .
Fees collected , $ 84,000 . These fees included $ 1,000 paid in advance by some patients on December 31 , 20X1 . c .
Rent is paid at the rate of $ 325 monthly , payable quarterly on the twenty-fifth of March , June , September , and December for the following quarter . Total disbursements during 20X1 for rent were
$ 7,250 including an initial payment on January 1 . d
Fees billed but uncollected , December 31 , 20X1 , $ 29,000 .
.
e .
Utilities expense paid in cash , $ 400 . Additional utility bills unpaid at December 31 , 20X1 , $ 125 .
f . Salary expense for dental assistant and secretary , $ 13,000 paid in cash . In addition , $ 1,000 was earned but unpaid on December 31 , 20X1 .