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

Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Record other adjusting entries as necessary.Color the adjusting entries made for easy identification.

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. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Record other adjusting entries as necessary. Color the adjusting entries made for easy identification