Barbara Jones, M.D., maintains the accounting records of Jones Clinic on a cash basis. During 2025, Dr. Jones collected $152,602 from her patients and paid $52,843 in expenses.

 Barbara Jones, M.D., maintains the accounting records of Jones Clinic on a cash basis. During 2025, Dr. Jones collected $152,602 from her patients and paid $52,843 in expenses. At January 1, 2025, and December 31, 2025, she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows.

 

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