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.

Prepare an unclassified balance sheet. (List assets in order of liquidity.) YASUNARI KAWABATA, D.D.S. Balance Sheet September 30 Assets Cash 12133 > Accounts Receivable 6950 Supplies 612 Equipment 17280 Less TAccumulated Depreciation 288 Total Assets 36687 Liabilities and Owners' Equity Accounts Payable 13680 owner's Capital 23007