Listed below are the transactions of Kenneth Clark, D.D.S., for the month of September.

Sept. 1		Clark begins practice as a dentist, invests $18,790 cash and issues 1,879 shares of $10 par stock.
2		Purchases dental equipment on account from Green Jacket Co. for $18,300.
4		Pays rent for office space, $620 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $880.
8		Receives cash of $1,830 from patients for services performed.
10		Pays miscellaneous office expenses, $480.
14		Bills patients $5,810 for services performed.
18		Pays Green Jacket Co. on account, $3,430.
19		Pays a dividend of $2,830 cash.
20		Receives $900 from patients on account.
25		Bills patients $2,090 for services performed.
30		Pays the following expenses in cash: Salaries and wages $1,710; miscellaneous office expenses $84.
30		Dental supplies used during September, $360

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

1. Close the ledger.

2. Prepare a post-closing trial balance.