Listed below are the transactions of Michael Jones, D.D.S., for the month of September.

Sept. 1		Jones begins practice as a dentist, invests $ 18,170 cash and issues 1,817 shares of $10 par stock.
2		Purchases dental equipment on account from Green Jacket Co. for $ 17,520.
4		Pays rent for office space, $ 750 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $ 1,040.
8		Receives cash of $ 1,690 from patients for services performed.
10		Pays miscellaneous office expenses, $ 470.
14		Bills patients $ 5,500 for services performed.
18		Pays Green Jacket Co. on account, $ 3,930.
19		Pays a dividend of $ 2,720 cash.
20		Receives $ 990 from patients on account.
25		Bills patients $ 1,910 for services performed.
30		Pays the following expenses in cash: Salaries and wages $ 1,710; miscellaneous office expenses $ 79.
30		Dental supplies used during September, $ 330.

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

Prepare a:

retained earnings statement

balance sheet

close the ledger

post-closing trial balance