Listed below are the transactions of Charles Wilson, D.D.S., for the month of September.

Sept. 1 Wilson begins practice as a dentist, invests $20,740 cash and issues 2,074 shares of $10 par stock.

2 Purchases dental equipment on account from Green Jacket Co. for $17,760.

4 Pays rent for office space, $700 for the month.

4 Employs a receptionist, Michael Bradley.

5 Purchases dental supplies for cash, $860.

8 Receives cash of $1,810 from patients for services performed.

10 Pays miscellaneous office expenses, $420.

14 Bills patients $5,850 for services performed.

18 Pays Green Jacket Co. on account, $3,800.

19 Pays a dividend of $2,880 cash.

20 Receives $1,020 from patients on account.

25 Bills patients $2,020 for services performed.

30 Pays the following expenses in cash: Salaries and wages $1,890; miscellaneous office expenses $93.

30 Dental supplies used during September, $330.

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