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 $22,380 cash.
2		Purchases dental equipment on account from Green Jacket Co. for $18,180.
4		Pays rent for office space, $701 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $1,020.
8		Receives cash of $1,760 from patients for services performed.
10		Pays miscellaneous office expenses, $450.
14		Bills patients $6,790 for services performed.
18		Pays Green Jacket Co. on account, $3,730.
19		Withdraws $3,080 cash from the business for personal use.
20		Receives $1,040 from patients on account.
25		Bills patients $3,080 for services performed.
30		Pays the following expenses in cash: Salaries and wages $2,910; miscellaneous office expenses $88. (Record each separately.)
30		Dental supplies used during September, $350.

Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value.