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. 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.)