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. statement.) Cash T Sept. 1 T 24450 Sept. 4 770 T Sept. 8 T Sept. 5 1035 T Sept. 20 T Sept. 10 520 | Sept. 18 5260 Sept. 19 3480 Sept. 30 3500 Sept. 30 Sept. 30 Bal. 9 i 12563 | Accounts Receivable Sept. 14 76401 Sept. 20 10101 Sept. 25 3300 Sept. 30 Bal. 9930 III Rent Expense Sept. 4 7701 Sept. 30 Bal. : Supplies Sept. 5 1035 || Sept. 30 ept. 30 Bal. A 1 6657 Office Expense Sept. 101 Sept. 30 Sept. 30 Bal. Sept. 30 Bal. = 612 Salaries and Wages Expense sept. 30 Sept. 30 3500110 3500 XL Supplies Expense Sept. 30 x .... Sept. 30 Bal. Depreciation Expense Equipment Accounts Payable Sept. Sept. 2 18900 13640 Sept. 30 Bal. Service Revenue Accumulated Depreciation Equipment Sept. 30 Sept. 30 Bal. Owner's Capital T Sept. 19 III Sept. 1 24450 Prepare a trial balance. ADAM KAWABATA, D.D.S. Trial Balance September 30 Debit Credit TTTTTTTTT Total Prepare an income statement. (Enter loss using either a negative sign preceding the num ADAM KAWABATA, D.D.S. Income Statement Prepare a statement of owner's equity. (List items that increase owner's ADAM KAWABATA, D.D.S. Statement of Owners' Equity Prepare an unclassified balance sheet. (List assets in order of liquidity.) ADAM KAWABATA, D.D.S. Balance Sheet Assets Liabilities and Owners' Equity Prepare a post-closing trial balance. ADAM KAWABATA, D.D.S. Post-Closing Trial Balance September 30 Debit Credit