Problem 3-1 Listed below are the transactions of John Kawabata, D.D.S., for the month of September Sept. 1 Kawabata begins practice as a dentist and invests $24,630 cash 2 Purchases dental equipment on account from Green Jacket Co. for $18,540 4 Pays rent for office space, $741 for the month 4 Employs a receptionist, Michael Bradley 5 Purchases dental supplies for cash, $1,025 8 Receives cash of $1,790 from patients for services performed 10 Pays miscellaneous office expenses, $470 14 Bills patients $7,730 for services performed 18 Pays Green Jacket Co. on account, $5,150 19 Withdraws $3,680 cash from the business for personal use 20 Receives $1,080 from patients on account. 25 Bills patients $3,510 for services performed 30 Pays the following expenses in cash: Salaries and wages $3,370; miscellaneous office expenses $90. (Record each separately.) 30 Dental supplies used during September, $410 Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value