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.