On August 31, the statement of financial position of Nashville Veterinary Clinic showed Cash $9,000. Accounts Receivable $1,700, Supplies $600, Office Equipment $6,000. Accounts Payable $3,600, Share Capital $13,000, and Retained Earnings $700. During September the following transactions occurred.
1. Paid $2,900 cash for accounts payable due.
2. Collected $1,300 of accounts receivable.
3. Purchased additional office equipment for $2,100, paying $800 in cash and the balance on account.
4. Earned revenue of $8,000, of which $2,500 is paid in cash and the balance is due in October.
5. Declared and paid a $1,000 cash dividend.
6. Paid salaries $1,700, rent for September $900, and advertising expense $300.
7. Incurred utilities expense for month on account $170.
8. Received $10,000 from Capital Bank on a 6-month note payable.

Instructions
(a) Prepare a tabular analysis of the September transactions beginning with August 31 balances. The column headings should be as follow: Cash + Accounts Receivable + Supplies + Office Earnings + Revenues – Expense – Dividends.
(b) Prepare an income statement for September, a retained earnings statement for September, and a statement of financial position at September 30.