Listed below are the transactions of Adam 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 $18,900.
4		Pays rent for office space, $770 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $1,035.
8		Receives cash of $1,760 from patients for services performed.
10		Pays miscellaneous office expenses, $520.
14		Bills patients $7,640 for services performed.
18		Pays Green Jacket Co. on account, $5,260.
19		Withdraws $3,480 cash from the business for personal use.
20		Receives $1,010 from patients on account.
25		Bills patients $3,300 for services performed.
30		Pays the following expenses in cash: Salaries and wages $3,500; miscellaneous office expenses $92. (Record each separately.)
30		Dental supplies used during September, $370.

Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value.

Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Do not use a drawing account. entries in the order displayed in the problem statement.) Cash Sept. 1 244501 | Sept. 4 770 Sept. 8 T 1760 ||| Sept. 5 - 1 1035 Sept. 20 101 | Sept. 10 | T 520 Sept. 18 1 5260 Sept. 19 T 3480 | Sept. 30 1 3500 || Sept. 301 1 Sept. 30 Bal. 12563 Accounts Receivable Sept. 14 640 Sept. 20 1010 Sept. 25 l 330 Sept. 30 Bal. 7 Sept. 4 21 Sept. 30 bal. = 1 Rent Expense 77017 701 C Supplies Sept. 5 1035 ||| Sept. 30 Sept. 30 Bal. 665|| Office Expense Sept. 10 T Sept. 30 Sept. 30 Bal. Salaries and Wages Expense 3500 Sept. 30 Sept. 30 Bal. 9 3 500 Supplies Expense Sept. 30 DP 37011 T Sept. 30 Bal. = 3701 Depreciation Expense Sept. 30 31 T Sept. 30 Bal. Equipment Sept. 2 18900 Sept. 30 Sept. 30 Bal.. 18585 185829 Accounts Payable Sept. 18 5260 ||| Sept. 2 Sept. 2 L 18900 13640 Sept. 30 Bal. Service Revenue Sept. 8 1760 Sept. 14 7640 Sept. 20 10101 Sept. 30 Bal. 10410 Accumulated Depreciation-Equipment Sept. 30 Sept. 30 Bal. Owner's Capital Sept. 19 3480 || Sept. 1 24450 Sept. 30 Bal. 20970 ADAM KAWABATA, D.D.S. Trial Balance September 30 Debit Credit Cash 27220 14657 Accounts Receivable 10940 1010 Rent Expense 770 2 Tsupplies 1035 370 Office Expense Salaries and Wages Expense 3500 Supplies Depreciation Expense TEquipment 18900) 315 Accounts Payable 5260 18900 Service Revenue 12700 Accumulated Depreciation-Equipment 315 Towner's Capital 3480 24450 Total 72402 72717 Prepare an income statement. (Enter loss using either a negative sign preceding the nu ADAM KAWABATA, D.D.S. Income Statement For the Month Ended September 30 - Sales Revenue T 12700 Expenses Salaries and Wages Expense 770 | Rent Expense 612 Supplies Expenses 3500 Depreciation Expense 370 | Office Expense 315 T Total Expenses 5567 T Net Income / (Loss) 7133 Sept. 1 Sept. 8 Sept. 20 770 1,035 520 5,260 3,480 3,500 Cash 24,450 Sept. 4 1,760 Sept. 5 1,010 Sept. 10 Sept. 18 Sept. 19 Sept. 30 Sept. 30 12,563 Accounts Receivable 7,640 Sept. 20 3,300 9,930 Rent Expense 92 Sept. 30 Bal. 1,010 Sept. 14 Sept. 25 Sept. 30 Bal. Sept. 4 370 Sept. 5 Sept. 30 Bal. Supplies 1,035 Sept. 30 665 Office Expense Sept. 10 520 Sept. 30 Salaries and Wages Expense Sept. 30 3,500 Supplies Expense Sept. 30 370 Depreciation Expense Sept. 30 Sept. 2 Equipment 18,900 Accounts Payable 5,260 Sept. 2 Sept. 30 Bal. Service Revenue Sept. 18 18,900 13,640 Sept. 8 1,760 Sept. 14 7,640 Sept. 25 3,300 Accumulated Depreciation-Equipment Sept. 30 |Sept. 30 Bal. Owner's Capital | 3,480 | Sept. 1 315 315 Sept. 19 24,450 ||| Income Summary ELEVEL |) ADAM KAWABATA, D.D.S. Post-Closing Trial Balance September 30 Debit Credit