Please fill in the blanks using the same ledger layout.

Dr. Sarah Beard opened a medical practice specializing in physical therapy. During the first month of operation (January), the business, titled Dr. Sarah Beard, Professional Corporation (P.C.), experienced the following events: (Click the icon to view the events.) (Click the icon to view the journal entries.) Read the requirements Requirement 1. Post the entries to the ledger, using T-accounts. Key transactions by date. Determine the ending balance in each account. (Record transactions from the 15-31 of the month as occurring on the last day of the month Calculate the balance for each account and enter it on the appropriate side of each T-account Cash Accounts Payable Service Revenue Jan 6 Accounts Receivable Note Payable Salary Expense Medical Supplies Common Stock Rent Expense Land Utilities Expense Credit Debit 144,000 Jan 144,000 Jan 55,000 55,000 Jan 1,600 1,600 Journal Entry Date Accounts and Explanations 6 Cash Common Stock Issued stock to owner. 9 Land Cash Purchased land 12 Medical Supplies Accounts Payable Purchased supplies on account 15 No entry required 31 (a) Cash Accounts Receivable Service Revenue Performed service for cash and on account 31 (b) Salary Expense Rent Expense Utilities Expense Cash Jan Jan 4,400 4,400 8,800 Jan 2.600 1,300 100 4,000 Jan 300 300 Jan 38,000 Paid expenses 31 (c) Cash Medical Supplies Sold supplies 31 (d) Cash Note Payable Borrowed money 31 (e) Accounts Payable Cash Paid on account 38,000 Jan 600 600 Jan 6 Beard invested $144,000 in the business, which in turn issued its common stock to her Jan 9 The business paid cash for land costing $55,000. Beard plans to build an office building on the land. Jan 12 The business purchased medical supplies for $1,600 on account. Jan 15 Dr. Sarah Beard, P.C., officially opened for business. Jan 15-31 During the rest of the month, Beard treated patients and earned service revenue of $8,800, receiving cash for half the revenue earned. Jan 15-31 The business paid cash expenses: employee salaries, $2,600; office rent, $1,300; utilities, $100. Jan 31 The business sold medical supplies to another physician for cost of $300 and received cash. Jan 31 The business borrowed $38,000, signing a note payable to the bank. Jan 31 The business paid $600 on account