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.