3-1 (Part Level Submission) Listed below are the transactions of Yasunari Kawabata, D.D.S., for the month of September. Sept. 1 Kawabata begins practice as a dentist and invests $24,450 cash. 2 Purchases dental equipment on account from Green Jacket Co. for $17,640. 4 Pays rent for office space, $877 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $1,036. 8 Receives cash of $1,770 from patients for services performed. 10 Pays miscellaneous office expenses, $530. 14 Bills patients $7,610 for services performed. 18 Pays Green Jacket Co. on account, $5,370. 19 Withdraws $4,010 cash from the business for personal use. 20 Receives $1,080 from patients on account. 25 Bills patients $2,210 for services performed. 30 Pays the following expenses in cash: Salaries and wages $2,750; miscellaneous office expenses $89. (Record each separately.) 30 Dental supplies used during September, $440. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. (a) Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). (Post entries in the order displayed in the problem statement.) Cash Accounts Receivable Rent Expense Supplies Office Expense Salaries and Wages Expense Supplies Expense Depreciation Expense Equipment Accounts Payable Service Revenue Accumulated Depreciation Owners Capital