West laboratory adjusts and closes its accounts at

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8.West Laboratory adjusts and closes its accounts at the end of each month. The trial balance at September 30, 2015, before adjustments, is as follows:The following information relates to month end adjustments:(a) Office supplies on hand September 30 amounted to $500.(b) The useful life of the medical equipment was estimated to be 20 years.(c) Many patients pay in advance for major medical procedures. Fees of $6,000 were earned during the month by performing procedures on patients who had paid in advance.(d) Salaries earned by employees during the month but not yet recorded amounted to $2,300.(e) On September 1, West Laboratory had moved and paid 2 month's rent in advance.(f) Medical procedures performed during the month but not yet billed or recorded amounted to $4,600.Prepare the adjusting entries required at September 30
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9.Allied Architects adjusts its books each month and closes its books at the end of the year. The trial balance at January 31, 2015, before adjustments is as follows:The following information relates to month-end adjustments:(a) According to contracts, consulting fees received in advance that were earned in January total $13,500.(b) On November 1, 2015, the company paid in advance for 5 months' advertising in professional journals.(c) At January 31, supplies on hand amount to $2,250.(d) The equipment has an original estimated useful life of 4 years.(e) The corporation is subject to income taxes of 25% of taxable income. (Assume taxable income is the same as "income before taxes.")
10.Dolphin Co. received $1,500 in fees during 2014, 1/3 of which will be earned in 2015, the rest was earned when the amount was received. The company should report which of the following amounts as income in 2014?

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