Listed below are the transactions of Adam Kawabata, D.D.S., for the month of September.

Problem 3-1 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 $24,230 cash. 2 Purchases dental equipment on account from Green Jacket Co. for $17,280 4 Pays rent for office space, $864 for the month 4 Employs a receptionist, Michael Bradley 5 Purchases dental supplies for cash, $1,023 8 Receives cash of $1,790 from patients for services performed 10 Pays miscellaneous office expenses, $530 14 Bills patients $7,830 for services performed 18 Pays Green Jacket Co. on account, $4,420 19 withdraws $3,520 cash from the business for personal use 20 Receives $1,020 from patients on account. 25 Bills patients $2,500 for services performed 30 Pays the following expenses in cash: Salaries and wages $2,910; miscellaneous office expenses s90 (Record each separately.) 30 Dental supplies used during September, $340 Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value