Current Attempt in Progress Emily Valley is a licensed dentist. During the first month of operation of her business, the following events and transactions occurred. Apr. 1 Invested $21,600 cash in her business. 1 Hired a secretary-receptionist at a salary of $760 per week, payable monthly. 2 Paid office rent for the month of $1,200. 3 Purchased dental supplies on account from Dazzle Company of $4,300. 10 Performed dental services and billed insurance companies $5,500. 11 Received $1,100 cash advance from Leah Mataruka for an implant. 20 Received $2,300 cash for services performed from Michael Santos. 30 Paid secretary-receptionist $3,040 for the month. 30 Paid $2,600 to Dazzle for accounts payable due. Emily uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No.209 Unearned Revenue, No. 301 E. Valley, Capital, No. 400 Service Revenue, No. 726 Salaries Expense, and No. 729 Rent Expense. Date Account Titles and Explanation Debit Credit (Invested in the business) (Hired a secretary-receptionist) > > Cash No. 101 Date Explanation Ref Debit Credit Balance J1 J1 J1 J1 J1 J1 Accounts Receivable No. 112 Date Explanation Ref Debit Credit Balance J1 Supplies No. 126 Date Explanation Ref Debit Credit Balance Supplies No. 126 Date Explanation Ref Debit Credit Balance J1 Accounts Payable No. 201 Date Explanation Ref Debit Credit Balance Unearned Revenue Date J1 J1 No. 209 Explanation Ref Debit Credit Balance J1 E. Valley, Capital No. 301 Date Explanation Ref Debit Credit Balance Service Revenue J1 No. 400 EMILY VALLEY, DENTIST Trial Balance Debit A > Credit +A > >