Chapter 4 Accounting Information Systems 181SALARY EXPENSEApril 28 1,725
30 Adjusting 300
April 30 Adj. Bal. 2,025 April 30 Closing 2,025
April 30 Balance 0
RENT EXPENSEApril 1 800 April 30 Closing 800
April 30 Balance 0
LABORATORY EXPENSEApril 24 545 April 30 Closing 545
April 30 Balance 0
INSURANCE EXPENSE
April 30 Adjusting 435 April 30 Closing 435
April 30 Balance 0UTILITIES EXPENSE
April 30 360 April 30 Closing 360
April 30 Balance 0SUPPLIES EXPENSE
April 30 Adjusting 350 April 30 Closing 350
April 30 Balance 0DEPRECIATION EXPENSE
April 30 Adjusting 80 April 30 Closing 80
April 30 Balance 0MISCELLANEOUS EXPENSE
April 30 132 April 30 Closing 132
April 30 Balance 04.
Hearts, P.C.
Unadjusted Trial Balance
April 30, 2007Debit Credit
Balances Balances
Cash 2,361
Accounts Receivable 6,720
Supplies 535
Prepaid Insurance 835
Equipment 22,995
Accumulated Depreciation 3,100
Accounts Payable 810
Capital Stock 10,000
Retained Earnings 17,483
Dividends 1,250
Professional Fees 6,865
Salary Expense 1,725
Rent Expense 800
Laboratory Expense 545
Utilities Expense 360
Miscellaneous Expense 132
38,258 38,2585.
a. Supplies Expense 350
Supplies 350
b. Accounts Receivable 1,375
Professional Fees 1,375
c. Insurance Expense 435
Prepaid Insurance 435SCF BS IS
—ATSET Ec—AcSEc Rc—ATSET Ec(continued)