Listed below are the transactions of Yasunari Kawabata, D.D.S., for the month of September. Sept. 1 Kawabata begins practice as a dentist, invests $20,000 cash and issues 2,000 shares of $10 par stock. 2 Purchases dental 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 Pays a dividend of $3,000 cash. 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. 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. Close the ledger. (Post entries in the order as displayed in the problem statement.) 680 Sept. 1 Sept. 8 Sept. 20 942 430 3,600 3,000 1,800 Cash 20,000 Sept. 4 1,690 Sept. 5 980 Sept. 10 Sept. 18 Sept. 19 Sept. 30 Sept. 30 12,133 Accounts Receivable 5,820 Sept. 20 2,110 6,950 Rent Expense 85 Sept. 30 Bal. 980 Sept. 14 Sept. 25 Sept. 30 Bal. Sept. 4 680 Sept. 30 680 680 680 330 Sept. 5 Sept. 30 Bal. Supplies 942 Sept. 30 612 Office Expense Sept. 10 4304 Sept. 30 515 Sept. 30 854 515 515 Salaries and Wages Expense Sept. 30 1,800 T Sept. 30 1800 1800 1800 Supplies Expense Sept. 30 330 Sept. 30 330 330 330 Depreciation Expense Sept. 30 2884 Sept. 30 288 Retained Earnings Sept. 30 3007 Sept. 30 3007 > 3007 Sept. 19 Sept. 30 bal Sept. 30 Bal. Dividends 3,000 3,000 Accounts Payable 3,600 Sept. 2 Sept. 30 Bal. Service Revenue Sept. 18 17,280 13,680 Sept. 30 9620 Sept. 8 1,690 >>> Sept. 14 5,820 Sept. 25 2,110 9620 9620 288 Accumulated Depreciation-Equipment Sept. 30 Sept. 30 Bal. Income Summary 288 Sept. 30 680 Sept. 30 9620 Sept. 30 515 Sept. 30 1800 Sept. 30 330 Sept. 30 288 Sept. 30 Bal. 3613 9620