J. G. Chafin, MD incorporated and opened a medical practice in Baltimore, MD and specializes in treating prostrate cancer patients.
During the first month of operations, the business had the following transactions:

Nov 1	Sold 85,000 shares of $1 par common stock at par.
Nov 5	Borrowed $325,000 from a local bank singing a promissory note.
Nov 8	Purchased $120,000 medical equipment for 4 treatment rooms and a lab, paying $50,000 in cash.
Nov 9	Purchased $4,000 in medical supplies on account.
Nov 10	Sponsored an open house at a cost of $700 and began scheduling patient appointments.
Nov 12	Earned $7,200 in service revenue, collecting $900 in cash from patients, and billing insurance companies for the balance.
Nov 15	Paid $2,100 on account for office supplies purchased on November 9.
Nov 18	Earned $9,000 in service revenue, collecting $ in cash from patients, and billing insurance companies for the balance.
Nov 22	Received $5,250 from insurance companies for patient accounts.
Nov 26	Paid $1,800 in salaries to office employees and one nurse.
Nov 28	Paid $12,000 on account for equipment purchased on November 8.

a) Post the above transaction to the ledger accounts represented by T Accounts.

Cash

Debit	Credit
Double line	Double line

Accounts Receivable

Debit	Credit
Double line	Double line

Medical Supplies

Debit	Credit
Double line	Double line

Medical Equipment

Debit	Credit
Double line	Double line

Accounts Payable

Debit	Credit
Double line	Double line

Notes Payable

Debit	Credit
Double line	Double line

Common Stock

Debit	Credit
Double line	Double line

Service Revenue

Debit	Credit
Double line	Double line

Advertising Expense

Debit	Credit
Double line	Double line

Salaries Expense

Debit	Credit
Double line	Double line

b) What is the ending balance in each of the following accounts:

Cash
Accounts receivable
Medical supplies
Medical equipment
Accounts payable
Notes payable
Common stock
Service revenue
Advertising expense
Salaries expense