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.

a. Enter the transactions shown above in appropriate general ledger accounts (use T-accounts).