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

 record depreciation using 5 year life on the eqipment, the straight line method and no salvage value

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 4 Pays rent for office space, $680 for the month. Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $942. Receives cash of $1,690 from patients for services performed. 8 10 14 Pays miscellaneous office expenses, $430. Bills patients $5,820 for services performed. 18 Pays Green Jacket Co. on account, $3,600. Pays a dividend of $3,000 cash. 19 20 Receives $980 from patients on account. Bills patients $2,110 for services performed. 30 Pays the following expenses in cash: salaries and 25 wages $1,800; miscellaneous office expenses $85. 30 Dental supplies used during September, $330.