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

Sept. 1		Kawabata begins practice as a dentist and invests $20,000 cash.
1		Purchases a one-year insurance policy for $1,200, paying the entire amount in cash.
2		Purchases dental equipment on account from Green Jacket Co. for $17,280.
2		Collects $3,000 prepayment from patient for 2 year orthodontic treatment plan.
4		Pays rent for office space, $680 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $942.
8		Receives cash of $1,690 from patients for services performed.
10		Pays miscellaneous office expenses, $430.
14		Bills patients $5,820 for services performed.
18		Pays Green Jacket Co. on account, $3,600.
19		Withdraws $3,000 cash from the business for personal use.
20		Receives $980 from patients on account.
25		Bills patients $2,110 for services performed.
30		Pays the following expenses in cash: Salaries and wages $1,800; miscellaneous office expenses $85. (Record each separately.)
30		Dental supplies used during September, $330.

Please review the solutions, and using the correct balances, close the general ledger (hint: use an income summary account) and prepare a post-closing trial balance in Excel. Here is the trial balance:

Yasunari Kawabata, D.D.S.
Trial Balance
Sept. 30, 20XX
Cash	$ 13,933.00
Prepaid Insurance	$ 1,100.00
Accounts Receivable	$ 6,950.00
Dental Equipment	$ 17,280.00
Dental Supplies	$ 612.00
Accumulated Depreciation		$ 288.00
Accounts Payable		$ 13,680.00
Unearned Service Revenue		$ 2,875.00
Capital		$ 17,000.00
Service Revenue		$ 9,745.00
Salaries Expense	$ 1,800.00
Rent Expense	$ 680.00
Office Expense	$ 515.00
Supply Expense	$ 330.00
Depreciation Expense	$ 288.00
Insurance Expense	$ 100.00
Totals	$ 43,588.00	$ 43,588.00