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.

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