Izabela Sunland opened a medical office under the name Izabela Sunland, MD, on August 1, 2021. On August 31, the balance sheet showed Cash $2,600; Accounts Receivable $2,100; Supplies $539; Equipment $6,800; Accounts Payable $4,730; Note Payable $2,600; and I. Sunland, Capital, $4,709. During September, the following transactions occurred:

Sept.	4		Collected $1,300 of accounts receivable.
	5		Provided services of $10,250, of which $6,800 was collected from patients and the remainder was on account.
	7		Paid $1,300 on accounts payable.
	12		Purchased additional equipment for $2,484, paying $881 cash and leaving the balance on account.
	15		Paid salaries, $3,900; rent for September, $1,927; and advertising expenses, $187.
	18		Collected the balance of the accounts receivable from August 31.
	20		Withdrew $525 for personal use.
	26		Borrowed $2,600 from the Bank of Montreal on a note payable.
	28		Signed a contract to provide medical services, not covered under the government health plan, to employees of CRS Corp. in October for $5,400. CRS Corp. will pay the amount owing after the medical services have been provided.
	29		Received the telephone bill for September, $305.
	30		Billed the government $10,800 for services provided to patients in September