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

Sept. 1Jones begins practice as a dentist, invests $18,170 cash and issues 1,817 shares of $10 par stock. 2Purchases dental equipment on account from Green Jacket Co. for $17,520.4Pays rent for office space, $750 for the month.4Employs a receptionist, Michael Bradley.5Purchases dental supplies for cash, $1,040.8Receives cash of $1,690 from patients for services performed.10Pays miscellaneous office expenses, $470.14Bills patients $5,500 for services performed.18Pays Green Jacket Co. on account, $3,930.19Pays a dividend of $2,720 cash.20Receives $990 from patients on account.25Bills patients $1,910 for services performed.30Pays the following expenses in cash: Salaries and wages $1,710; miscellaneous office expenses $79.30Dental supplies used during September, $330.

(e) Prepare a post-closing trial balance. MICHAEL JONES, D.D.S. Post-Closing Trial Balance Debit Credit Credit 750 MICHAEL JONES, D.D.S. Trial Balance September 30 Debit Cash 10151 Accounts Receival 6420 Rent Expense Office Expense 549 Salaries and Wage 1710 Supplies Expense: 330 Depreciation Expe Equipment 17520 Common Stock I 292 18170 Salaries and Wage Supplies Expense Depreciation Expe 17520 Equipment Common Stock Dividends Accounts Payable Service Revenue Accumulated Dep 13590 9100 292 Supplies Total 9136