Listed below are the transactions of Richard Miller, D.D.S., for the month of September. Sept. 1 Miller begins practice as a dentist, invests $19,330 cash and issues 1,933 shares of $10 par stock. 2 Purchases dental equipment on account from Green Jacket Co.for $ 17,700. 4 Pays rent for office space, $690 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $ 970. 8 Receives cash of $ 1,680 from patients for services performed. 10 Pays miscellaneous office expenses, $470. 14 Bills patients $5,510 for services performed. 18 Pays Green Jacket Co. on account, $ 3,310. 19 Pays a dividend of $3,180 cash. 20 Receives $ 970 from patients on account. 25 Bills patients $ 1,990 for services performed. 30 Pays the following expenses in cash: Salaries and wages $ 1,840; miscellaneous office expenses $ 79. 30 Dental supplies used during September, $310. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Depreciation Expense Sept. 30 $3,540 Equipment Sept. 2 $17,700 Sept. 30 Bal. $17,700 Common Stock Sept. 1 $19,330 Sept. 30 Bal. $19,330 Dividends Accumulated Depreciation Equipment Sept. 30