Problem 3-1 Listed below are the transactions of Alan Kawabata, D.D.S., for the month of September Sept. 1 Kawabata begins practice as a dentist and invests $24,760 cash. 2 Purchases dental equipment on account from Green Jacket Co. for $18,600. 4 Pays rent for office space, $854 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $984 8 Receives cash of $1,710 from patients for services performed. 10 Pays miscellaneous office expenses, $500 14 Bills patients $7,660 for services performed. 18 Pays Green Jacket Co. on account, $5,350. 19 Withdraws $3,120 cash from the business for personal use. 20 Receives $1,080 from patients on account. 25 Bills patients $3,310 for services performed. 30 Pays the following expenses in cash: Salaries and wages $2,580; miscellaneous office expenses $93. (Record each separately.) 30 Dental supplies used during September, $440 Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value