Enter the transactions shown above in appropriate general ledger accounts (use T-accounts).

Listed below are the transactions of Robert Williams, D.D.S., for the month of September. Sept. 1 Williams begins practice as a dentist, invests $18,200 cash and issues 1,820 shares of $10 par stock. 2 Purchases dental equipment on account from Green Jacket Co. for $17,460. 4 Pays rent for office space, $730 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $930. 00 10 Receives cash of $1,550 from patients for services performed. Pays miscellaneous office expenses, $460. Bills patients $6,180 for services performed. Pays Green Jacket Co. on account, $3,380. 14 18 19 20 Pays a dividend of $3,150 cash. Receives $1,050 from patients on account. Bills patients $1,940 for services performed. 25 30 Pays the following expenses in cash: Salaries and wages $1,730; miscellaneous office expenses $89. Dental supplies used during September, $370. 30 Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value