2 4 4 5 Transactions follow for Maria Cain, D.D.S., a proprietorship following ASPE, for the month of September: Sept. 1 Cain begins practice as a dentist and invests $31,800 of her own cash. Purchases dental equipment on account from Dig Deep Drill Limited for $12,480. Pays rent for office space, $1,260 in total for the months of September and October (that is, $630 per month). Employs a receptionist. Wanda Micelli. Purchases dental supplies for cash, $720. 8 Receives cash of $1.990 from patients for services performed and $1,670 for referrals to specialists. Pays miscellaneous expenses, $680. Bills patients $4.570 for services performed. Pays Dig Deep Drill Limited on account, $6,040. Withdraws $1,960 cash from the business for personal use. 20 Receives $1,960 from patients on account. 25 Bills patients $2,610 for services performed. Pays the following expenses in cash: salaries and wages, $1,380; and miscellaneous expense, $70. Dental supplies used during September amount to $350. 10 14 18 19 30 30 Enter the transactions in appropriate Taccounts, using the following account titles. Record depreciation on the using the straight-line method, with a five-year useful life, and no residual value. (Post entries in the order of journe presented in the question. Show September 30 balance for assets, liability and capital accounts.) Cash