On August 31, 2017, the statement of financial position of Donahue Veterinary Clinic showed Cash 11,220, Accounts Receivable 4,620, Supplies 600, Equipment 6,000, Accounts Payable 6,520, Share CapitalOrdinary 15,227, and Retained Earnings 693. During September, the following transactions occurred.

1.		Paid 3,381 cash for accounts payable due.
2.		Collected 1,838 of accounts receivable.
3.		Purchased additional equipment for 2,053, paying 754 in cash and the balance on account.
4.		Recognized revenue of 7,677, of which 3,455 is collected in cash and the balance is due in October.
5.		Declared and paid a 1,971 cash dividend
6.		Paid salaries 2,060, rent for September 1,121, and advertising expense 140.
7.		Incurred utilities expense for month on account 257.
8.		Received 14,516 from Capital Bank on a 6-month note payable.

Prepare a tabular analysis of the September transactions beginning with August 31 balances. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. -15,000 or parenthesis (15,000).)

Prepare an income statement for September.

Prepare a retained earnings statement for September. (List items that increase retained earnings first.)

Prepare a statement of financial position at September 30.