Listed below are the transactions of Edward Lewis, D$.$D$.$S$.,$ for the month of September.

Sept. $1$ Lewis begins practice as a dentist, invests $$20,510$ cash, and issues $2,051$ shares of $$10$ par stock.

$2$ Purchases dental equipment on account from Green Jacket Co$.$ for $$18,420.$

$4$ Pays rent for office space, $$610$ for the month.

$4$ Employs a receptionist, Michael Bradley.

$5$ Purchases dental supplies for cash, $$880.$

$8$ Receives cash of $$1,590$ from patients for services performed.

$10$ Pays miscellaneous office expenses, $$400.$

$14$ Bills patients $$5,560$ for services performed.

$18$ Pays Green Jacket Co$.$ on account, $$3,960.$

$19$ Pays a dividend of $$3,220$ cash.

$20$ Receives $$1,080$ from patients on account.

$25$ Bills patients $$2,030$ for services performed.

$30$ Pays the following expenses in cash: salaries and wages $$1,820$; miscellaneous office expenses $$86.$

$30$ Dental supplies used during September, $$360.$

$1-$ Prepare an unclassified balance sheet

$2-$ Close the ledger

$3-$ Prepare a post$-$closing trial balance.