Isao Aoki entered into the following transactions during the month of September Sept. 1 sao Aoki begins practice as a dentist and invests $20,000 cash Purchases furniture and dental 2 equipment on account from Green Jacket Co. for $17.280. Purchased a three year insurance policy for $3.600 4 Pays rent for office space. $680 for the month 13 5 Purchases dental supplies for cash, $942 8 Receives cash of $1,690 from patients for services performed 19 Receives a prepayment from a patient for dental services $2.500 10 Pays miscellaneous office expenses, $430 14 Bells patients $5,120 for services performed 18 Pays Green Jacket Co. on account $3,600 19 Withdraws $3,000 cash fro the business for personal use 20 Receives 5980 from patients on account Balls patients $2.110 for services 25 performed 27 Receives cash of $5.000 from patients for services performed 30 Pays the utility bill and telephone expense for the month $450 and $250, respectively 30 Pays the following expenses in cash office salaries $1.400; miscellaneous office expenses $85. Instructions Complete the accounting cycle for the above. Adjusting entries are below. Adjusting Entries. 1. Insurance expired during month. 2. Supplies on hand on September 30 are $330. 3. Depreciation of dental equipment for September is $400. 4. Accrued receptionist salary on September 30 is $275. 5. Unearned fees on September 30 are $2,000