Listed below are the transactions of Yasunari Kawabata, D.D.S., for the month of September. Sept. Kawabata begins practice as a dentist and invests $20,830 cash. 2 Purchases dental equipment on account from Green Jacket Co. for $18,840. 4 Pays rent for office space, $881 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $1,005. 8 Receives cash of $1,790 from patients for services performed. 10 Pays miscellaneous office expenses, $490. 14 Bills patients $7,760 for services performed. 18 Pays Green Jacket Co. on account, $3,830. 19 Withdraws $3,810 cash from the business for personal use. 20 Receives $1,030 from patients on account. 25 Bills patients $3,780 for services performed. 30 Pays the following expenses in cash: Salaries and wages $2,370; miscellaneous office expenses $96. (Record each separately.) 30 Dental supplies used during September, $420. Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value. Required: Record the journal entries for the above transactions