J. Thompson, M.D., has been practicing a cardiologist for three years. During November 2019, Thompson completed the following transactions in his practice of cardiology:

Nov. 1. Paid office rent for April, $400.

3. Purchase equipment on account, $1,050.

5. Received cash on account from patients, $1,575.

8. Purchased X-ray film and other supplies on account, $122.50.

9. One of the items of equipment purchased on November 3rd was defective. It was returned with the permission of the supplier, who agreed to reduce the account for the amount charged for the item, $162.50.

12. Paid cash to creditors on account, $625.

17. Paid cash for renewal of a six-month property insurance policy, $185.

20. Discovered that the balances of the cash account and the accounts payable account as of November 1st were overstated by $100. A payment of that amount to a creditor in October has not been recorded. Journalize the $100 payment as of November 20th.

24. Paid cash for laboratory analysis, $272.50.

27. Dr. Thompson withdrew $625 for personal use.