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

Sept. 1		Kawabata begins practice as a dentist and invests $21,130 cash.
2		Purchases dental equipment on account from Green Jacket Co. for $17,520.
4		Pays rent for office space, $770 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $1,015.
8		Receives cash of $1,720 from patients for services performed.
10		Pays miscellaneous office expenses, $530.
14		Bills patients $7,190 for services performed.
18		Pays Green Jacket Co. on account, $4,200.
19		Withdraws $3,550 cash from the business for personal use.
20		Receives $1,060 from patients on account.
25		Bills patients $4,090 for services performed.
30		Pays the following expenses in cash: Salaries and wages $2,270; miscellaneous office expenses $89. (Record each separately.)
30		Dental supplies used during September, $400.

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

a) Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Do not use a drawing account. (Post entries in the order displayed in the problem statement.) b)Prepare a trial balance.

c)Prepare an income statement. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

d)Prepare a statement of owners equity. (List items that increase owner's equity first.) e)Prepare an unclassified balance sheet and Prepare a post-closing trial balance

f)Close the ledger