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

138 Chapter 3 The Accounting Information System PROBLEMS P3-1 402,4,5) (Transactions, Financial Statements-Service Company) Listed below are the transactions of Yasunari Kawa- bata, D.DS, for the month of September Sept. Kawabata begins practice as a dentist and invests $20,000 cash. 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 S1,690 from patients for services performed. 10 Pays miscellaneous office expenses, $430. 14 Bills patients $5820 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 9980 from patients on account 25 Bills patients $2,110 for services performed 30 Pays the following expenses in cash salaries and wages $1,80; miscellaneous office expenses $85 30 Dental supplies used during September, s33x0 1 Instructions (a) Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Use the following ledger accounts: Cash, Accounts Receivable, Supplies, Equipment, Accumulated Depreciation-Equipment, Accounts Pay able, Owner's Capital, Service Revenue. Rent Expense, Office Expense, Salaries and Wages Expense, Supplies Expense Depreciation Expense, and Income Summary. Allow 10 lines for the Cash and Income Summary accounts, and 5 lines for each of the other accounts needed. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Do not use a drawing account. (b) Prepare a trial balance (c) Prepare an income statement, a statement of owner's equity, and an unclassified balance sheet. (d) Close the ledger. (e) Prepare a post-closing trial balance