Listed below are the transactions of Brian Lee, D.D.S., for the month of September.

Sept. 1		Lee begins practice as a dentist, invests $21,160 cash and issues 2,116 shares of $10 par stock.
2		Purchases dental equipment on account from Green Jacket Co. for $18,480.
4		Pays rent for office space, $620 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $920.
8		Receives cash of $1,860 from patients for services performed.
10		Pays miscellaneous office expenses, $450.
14		Bills patients $5,630 for services performed.
18		Pays Green Jacket Co. on account, $3,520.
19		Pays a dividend of $3,170 cash.
20		Receives $940 from patients on account.
25		Bills patients $2,070 for services performed.
30		Pays the following expenses in cash: Salaries and wages $1,870; miscellaneous office expenses $87.
30		Dental supplies used during September, $290.

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

1. Do a T-Ledger Account

2. Trial Balance

3. Income Statement

4. Statement of Retained Earnings

5. Balance Sheet

6. Close the Ledger

7. Post-Closing Trial Balance