Debra Clark, a recent graduate of a medical school, has decided to open her own office in Sudbury. Based on the advice of her accountant, she will use a synoptic journal. The following is the chart of accounts for Dr. Clark€™s office:

The headings of Dr. Clark€™s synoptic journal are:

Required
a. Record the following transactions in the synoptic journal. Complete the Post. Ref. column as if you were recording and posting.
b. Prove the synoptic journal.

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Chart of Accounts Assets 111 Cash 112 Accounts Receivable 113 Prepaid Insurance 121 Office Equipment Revenue 411 Medical Fees Expenses 511 Telephone Expense 512 Cleaning Expense 513 Utilities Expense 514 Wages Expense Liabilities 211 Accounts Payable Owner's Equity 311 D. Clark, Capital 312 Income Summary SYNOPTIC JOURNAL Month Page 1 Accounts Accounts Office Medical Chq. Post. Sundry CashReceivable Payable Equip.Fees No. 1 Ref.|| Dr. | Cr. I. Dr. | Cr Dr. | Cr. || Dr. | Cr· Dr. Cr Date l Explanation 2013 July Debra Clark invested $7,000 cash and $4,000 worth of office equipment in the practice. 2 2 Paid insurance on the office for one year in advance 9 Purchased office equipment on account from Smith 12 Prchased office equipment on account from Vole 16 Completed vaccination of each child at Salem Elementary $1,700, cheque No. 1. Stationery Co., $400. Stationery Co., $700 School, $3,000 on account. Received $1,900 cash for medical fees earned Performed a complete examination for Alvin Ray's son, $75 on account. Paid Smith Stationery one-half the amount owed from July 9 transaction, cheque No. 2. Paid telephone bill, $90, cheque No. 3. Paid utilities, $170, cheque No. 4. Paid Toby Cleaning Co. for cleaning service performed, $100, cheque No. 5. Paid one-half the amount owed Vole Stationery Company from July 12 transaction, cheque No. 6. 16 19 22 26 29 30 30