3 of 3 < > Prepare a retained earnings statement. (List items that increase owner's equity first.) DONALD MARTIN, D.D.S. Statement of Retained Earnings For the Month Ended September 30 $ $ Listed below are the transactions of Donald Martin, D.D.S., for the month of September. Sept. 1 Martin begins practice as a dentist, invests $20,420 cash and issues 2,042 shares of $10 par stock. 2 Purchases dental equipment on account from Green Jacket Co. for $18,180. 4 Pays rent for office space, $650 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $980. 8 Receives cash of $1,720 from patients for services performed. 10 Pays miscellaneous office expenses, $420. 14 Bills patients $5,270 for services performed. 18 19 Pays Green Jacket Co. on account, $3,630. Pays a dividend of $2,860 cash. 18 Pays Green Jacket Co. on account, $3,630. 19 Pays a dividend of $2,860 cash. 20 Receives $1,000 from patients on account. 25 Bills patients $2,170 for services performed. 30 8080 30 Pays the following expenses in cash: Salaries and wages $1,870; miscellaneous office expenses $86. Dental supplies used during September, $290. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value