On August 31, the balance sheet of Grouper Veterinary Clinic showed Cash $8,640, Accounts Receivable $1,632, Supplies $576, Equipment $5,760, Accounts Payable $3,456, Common Stock $12,480, and Retained Earnings $672. During September, the following transactions occurred.

1. Paid $2,784 cash for accounts payable due.

2. Collected $1,248 of accounts receivable.

3. Purchased additional equipment for $2,016, paying $768 in cash and the balance on account.

4. Performed services worth $7,008, of which $2,400 is collected in cash and the balance is due in October.

5. Paid a $384 cash dividend.

6. Paid salaries $1,632, rent for September $864, and advertising expense $192.

7. Incurred utilities expense for month on account $160.

8. Received $9,600 from Capital Bank on a 6-month note payable.