Answer:
July 1. Yardley contributed $68,000 cash to the business in exchange for common stock.
Dr cash 68,000
     Cr common stock 68,000
July 5. Paid monthly rent on medical equipment, $510.
Dr rent expense 510
     Cr cash 510
July 9. Paid $16,000 cash to purchase land to be used in operations.
Dr land 16,000
     Cr cash 16,000
July 10. Purchased office supplies on account, $1 ,600.
Dr office supplies 1,600
     Cr accounts payable 1,600
July 19. Borrowed $26,000 from the bank for business use.
Dr cash 26,000
     Cr notes payable 26,000
July 22. Paid $1,100 on account.
Dr accounts payable 1,100
     Cr cash 1,100
July 28. The business received a bill for advertising in the daily newspaper to be paid in August, $250.
Dr advertising expense 250
     Cr accounts payable 250
July 31. Revenues earned during the month included $6,300 cash and $5,300 on account.
Dr cash 6,300
Dr accounts receivable 5,300
     Cr service revenue 11,600
July 31. Paid employees' salaries $1 ,900, office rent $1 ,400, and utilities $600. Record as a compound entry.
Dr wages expense 1,900
Dr rent expense 1,400
Dr utilities expense 600 
     Cr cash 3,900
July 31. The business received $1 ,340 for medical screening services to be performed next month.
Dr cash 1,340
     Cr unearned revenue 1,340
July 31. Paid cash dividends of $6,900.
Dr dividends 6,900
     Cr cash 6,900
cash
               debit                    credit
July 1      68,000
July 5                                  510
July 9                                  16,000
July 19    26,000
July 22                                1,100
July 31    6,300
July 31                                  3,900
July 31    1,340
July 31     <u>                             6,900</u>
                101,640
accounts receivable 
               debit                    credit
July 31    5,300
office supplies 
               debit                    credit
July 10   1,600
land 
               debit                    credit
July 9     16,000
accounts payable
               debit                    credit
July 10                                1,600
July 22   1,100
July 28   <u>                            250     </u>
                                           750
 unearned revenue 
               debit                    credit
July 31                                1,340
notes payable 
               debit                    credit
July 19                                26,000
common stock 
               debit                    credit
July 1                                  68,000
service revenue 
               debit                    credit
July 31                                11,600
rent expense 
               debit                    credit
July 5     510
July 31    1,400
advertising expense 
               debit                    credit
July 28   250
wages expense
               debit                    credit
July 31   1,900
utilities expense 
               debit                    credit
July 31    600 
dividends 
               debit                    credit
July 31    6,900