P3-1 (L02,4,5) (Transactions, Financial StatementsService Company) Listed below are the transactions of Yasunari Kawa-bata, D.D.S., for the month of September.

Sept. 1 Kawabata begins practice as a dentist and invests $20,000 cash. 2. Purchases dental equipment on account from Green Jacket Co. for $17,280. 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. 30. Dental supplies used during September, $330.

Record the transactions in General Journal format only, ***** Use the Drawings account.

Determine the balances in each of the accounts as of September 30.