The Accounts in the Ledger of Devers Gym as of August

question 62

Essay

The accounts in the ledger of Devers Gym as of August 31 are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been omitted. Prepare an unadjusted trial balance, listing the accounts in proper sequence and inserting the missing figure for cash.
​ $\begin{array}{|l|r|l|c|}\hline \text { Accounts Payable } & \$ 36,200 & \text { Notes Payable } & \$ 125,000 \\\hline \text { Accounts Receivable } & 63,450 & \text { Prepaid Insurance } & 16,800 \\\hline \text { Cash } & ? & \text { Rent Expense } & 42,000 \\\hline \text { Common Stock } & 30,000 & \text { Retained Earnings } & 72,300 \\\hline \text { Dividends } & 5,000 & \text { Supplies } & 3,000 \\\hline \text { Fees Earned } & 180,600 & \text { Supplies Expense } & 9,500 \\\hline \text { Insurance Expense } & 4,200 & \text { Unearned Rent } & 18,000 \\\hline \text { Land } & 125,000 & \text { Utilities Expense } & 16,700 \\\hline \text { Miscellaneous Expense } & 4,500 & \text { Wages Expense } & 94,000 \\\hline\end{array}$

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Definitions:

Therapeutic Effectiveness

The degree to which a particular therapy or treatment successfully achieves its intended outcomes, improving the patient's condition.

Therapeutic Alliance

The collaborative relationship between a client and their therapist, which is critical for the effectiveness of therapy.

Bond of Trust

The emotional and psychological connection that forms between individuals or groups, fostering confidence, reliability, and mutual respect.

Clinical Psychologists

Professionals specialized in diagnosing and treating mental, emotional, and behavioral disorders through psychological techniques.