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

Sept. 1		Kawabata begins practice as a dentist and invests $ 22,430 cash.
2		Purchases dental equipment on account from Green Jacket Co. for $ 18,840.
4		Pays rent for office space, $ 800 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $ 1,032.
8		Receives cash of $ 1,710 from patients for services performed.
10		Pays miscellaneous office expenses, $ 480.
14		Bills patients $ 5,850 for services performed.
18		Pays Green Jacket Co. on account, $ 4,980.
19		Withdraws $ 3,850 cash from the business for personal use.
20		Receives $ 1,050 from patients on account.
25		Bills patients $ 3,760 for services performed.
30		Pays the following expenses in cash: Salaries and wages $ 2,800; miscellaneous office expenses $ 99. (Record each separately.)
30		Dental supplies used during September, $ 360.

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. (Post entries in the order displayed in the problem statement.)