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.)

Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Dental supplies used during September totaled $330.

Yasunari Kawabata				Cash					Accounts Payable
Trial Balance				Sep 1	$20,000	Sep 1	$1,200				Sep 2	$17,280
For the Month Ended Sept. 30				Sep 2	$3,000	Sep 4	$680		Sep 18	$3,600
				Sep 8	$1,690	Sep 5	$942
Account Titles	Debit	Credit		Sep 20	$980	Sep 10	$430				Bal.	$13,680
Cash	$13,933					Sep 18	$3,600
Accounts receivable	$6,950					Sep 19	$3,000		Yasunari Kawabata, Capital
Supplies	$942					Sep 30	$1,800				Sep 1	$20,000
Prepaid Insurance	$1,200					Sep 30	$85
Equipment	$17,280										Bal.	$20,000
Accumulated Depreciation - Equipment		$0		Bal.	$13,933
Accounts payable		$13,680
Unearned Revenue		$3,000		Equipment					Yasunari Kawabata, Drawing
Yasunari Kawabata, Capital		$20,000		Sep 2	$17,280				Sep 19	$3,000
Yasunari Kawabata, Drawing	$3,000
Revenue		$9,620		Bal.	$17,280				Bal.	$3,000
Rent Expense	$680
Office Expense	$515			Accounts Receivable					Revenue
Salaries Expense	$1,800			Spe 14	$5,820	Sep 20	$980				Spe 8	$1,690
Depreciation Expense	$0			Spe 25	$2,110						Sep 14	$5,820
	$46,300	$46,300									Sep 25	$2,110
				Bal.	$6,950						Sep 30	$9,620
				Supplies					Unearned Revenue
				Sep 5	$942						Sep 2	$3,000
				Bal.	$942						Bal.	$3,000
				Prepaid Insurance					Office Expense
				Sep 1	$1,200				Sep 10	$430
									Sep 30	$85
				Bal.	$1,200
									Sep 30	$515
				Rent Expense					Salaries and wages
				Sep 4	$680				Sep 30	$1,800
				Sep 30	$680				Sep 30	$1,800