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

Sept. 1 Kawabata begins practice as a dentist and invests $22,230 cash.

2 Purchases dental equipment on account from Green Jacket Co. for $18,060.

4 Pays rent for office space, $792 for the month.

4 Employs a receptionist, Michael Bradley.

5 Purchases dental supplies for cash, $1,002.

8 Receives cash of $1,800 from patients for services performed.

10 Pays miscellaneous office expenses, $490.

14 Bills patients $5,870 for services performed.

18 Pays Green Jacket Co. on account, $4,350.

19 Withdraws $3,760 cash from the business for personal use.

20 Receives $1,070 from patients on account.

25 Bills patients $3,220 for services performed.

30 Pays the following expenses in cash: Salaries and wages $2,340; miscellaneous office expenses $87. (Record each separately.)

30 Dental supplies used during September, $370.

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

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.)

List of Accounts: Cash, Accounts Receivable, Rent Expense, Supplies, Office Expense, Salaries and Wages Expense, Supplies Expense, Depreciation Expense, Equipment, Accounts Payable, Service Revenue, Accumulated Depreciation - Equipment, Owner's Capital