Sept. 1 Kawabata begins practice as a dentist and invests $22,990 cash. 2 Purchases dental equipment on account from Green Jacket Co. for $18,180 4 Pays rent for office space, $733 for the month. 4 Employs a receptionist, Michael Bradley 5 Purchases dental supplies for cash, $1,050 8 Receives cash of $1,700 from patients for services performed 10 Pays miscellaneous office expenses, $520 14 Bills patients $6,700 for services performed 18 Pays Green Jacket Co. on account, $4,490 19 Withdraws $3,570 cash from the business for personal use 20 Receives $1,030 from patients on account. 25 Bills patients $2,180 for services performed 30 Pays the following expenses in cash: Salaries and wages $3,380; miscellaneous office expenses $96. (Record each separately.) 30 Dental supplies used during September, $400 Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value (a) Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). Do not use a drawing account. (Post entries in the order displayed in the problem statement Cash Accounts Receivable