Listed below are the transactions of Yasunari Kawabata, D.D.S., for the month of September (amounts in thousands). Sept. 1 Kawabata begins practice as a dentist and invests 20,000 cash. 2 Purchases equipment on account from Green Jacket Co. for 17,280. 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 Company paid 3,000 cash dividends 20 Receives 980 from patients on account. 25 Bills patients 2,110 for services performed. 30 Pays the following expenses in cash: office salaries 1,800; miscellaneous office expenses 85. 30 Dental supplies used during September, 330. 30 Prepare all necessary adjusting entries (if any are needed, f.e. depreciation) Instructions: Use Excel spreadsheet to complete the instructions below: (a) Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Use the following ledger accounts: Cash; Accounts Receivable; Supplies; Equipment; Accumulated Depreciation-Equipment; Accounts Payable; Share Capital-Ordinary; Service Revenue; Rent Expense; Office Expense; Salaries and Wages Expense; Supplies Expense; Depreciation Expense; and Income Summary, Retained Earnings. Allow 10 lines for the Cash and Income Summary accounts, and 5 lines for each of the other accounts needed. Record depreciation using a 5-year life on the equipment, the straight-line method, and no residual (b) Prepare a trial balance. (c) Prepare an income statement, a retained earnings statement, and an unclassified statement of financial position. (d) Close the ledger.