Listed below are the transactions of Dr. Yasunari Kawabata, for the month of September, 2021- Sept. 01: Kawabata begins practice as a dentist and invests $20,000 cash. 02: Purchases dental equipment on account from Green Jacket Co. for $17,280. 04: Pays rent for office space, $680 for the month. 04: Employs a receptionist, Michael Bradley. 05: Purchases dental supplies for cash, $942. 08: Receives cash of $1,690 from patients for services performed. 14: Bills patients $5,820 for services performed. 18: Pays Green Jacket Co. $3,600 for transaction held on Sept. 02. 19: Withdraws $3,000 cash from the business for personal use. 20: Receives $980 from patients billed on Sept. 14. 30: Pays the following expenses in cash: Salaries $1,800; Utilities $1,500; Refreshment of $85. Instruction: a. Prepare necessary journal entries for the above mentioned transactions. b. Prepare necessary ledger accounts and post the transactions. c. Prepare a Trial Balance as on 30th September, 2021.