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

Sept. 1		Kawabata begins practice as a dentist and invests $24,270 cash.
2		Purchases dental equipment on account from Green Jacket Co. for $19,020.
4		Pays rent for office space, $728 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $1,014.
8		Receives cash of $1,790 from patients for services performed.
10		Pays miscellaneous office expenses, $500.
14		Bills patients $5,860 for services performed.
18		Pays Green Jacket Co. on account, $3,780.
19		Withdraws $3,360 cash from the business for personal use.
20		Receives $1,020 from patients on account.
25		Bills patients $2,400 for services performed.
30		Pays the following expenses in cash: Salaries and wages $3,640; miscellaneous office expenses $94. (Record each separately.)
30		Dental supplies used during September, $340.

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

1. Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Do not use a drawing account.

2. Close the Ledger