Sept.1 Smith begins practice as a dentist, invests $20,620 cash and issues

2,062 shares of $10 par stock.

Dr. Cash 20620

Cr. Common Stock 20620

2 Purchases dental equipment on account from Green Jacket Co. for

$17,340.

Dr. Equip $17340

Cr. A/P $17340

4 Pays rent for office space, $740 for the month.

Dr. Rent Expense $740

Cr. Cash $740

4 Employs a receptionist, Michael Bradley.

No Entry

5 Purchases dental supplies for cash, $890. (Question is confusing how its worded)

Dr. Supplies $890

Cr. Cash $890

8 Receives cash of $1,740 from patients for services performed.

Dr. Cash $1740

Cr. Service Revenue $1740

10 Pays miscellaneous office expenses, $450.

Dr. Office Expense $450

Cr. Cash $450

14 Bills patients $6,230 for services performed.

Dr. A/R $6230

Cr. Service Revenue $6230

18 Pays Green Jacket Co. on account, $3,260.

Dr. A/P $3260

Cr. Cash $3260

19 Pays a dividend of $3,270 cash.

Dr. Dividends $3270

Cr. Cash $3270

20 Receives $980 from patients on account.

Dr. A/R $980

Cr. Cash $980

25 Bills patients $2,240 for services performed.

Dr. A/R $2240

Cr. Service Revenue $2240

30 Pays the following expenses in cash: Salaries and wages $1,680;

miscellaneous office expenses $86.

Dr. Salary & Wages Expense $1680

Cr. Cash $1680

Dr. Office Supplies $86

Cr. Cash $86

30 Dental supplies used during September, $360.

Dr. Supplies Expense $360

Cr. Supplies $360

Record depreciation using a 5-year life on the equipment, the straight-line method, and no salvage value.

Dr. Depreciation Expense $289

Cr. Acc Dep Exp $289

Problem I'm running into is that my assignment does not allow for 3 debits to A/R. Please see my entries and let me know what I can do to balance out.

Enter the transactions shown above in appropriate general ledger accounts (use T-accounts). (Post entries in the order displayed in the problem statement.) Cash Sept. 1 20620 Sept. 4 740 Sept. 20 1740 Sept. 5 890 Sept. 20 980 Sept. 10 450 Sept. 18 3260 Sept. 19 3270 Sept. 20 980 Sept. 30 86 Sept. 30 Bal. v 23340 Sept. 30 Bal. v 9676 Accounts Receivable Sept. 14 6230 Sept. 20 980 Sept. 30 Bal. v Rent Expense Sept. 4 v 740 v Supplies Sept. 5 v 890 Sept. 30 360 Sept. 30 Bal. v 890 Sept. 30 Bal. v 360 Office Expense Sept. 10 450 Sept. 30 86 Sept. 30 Bal. 536 Salaries and Wages Expense Sept. 30 v 1680 Supplies Expense Sept. 30 v 360 v Depreciation Expense\fPrepare a trial balance. (Do not leave any answer field blank. Enter O for amounts.) JAMES SMITH, D.D.S. Trial Balance For the Month Ended September 30 v Debit Credit Cash $ 23340 7466 Accounts Receivable 8470 980 Rent Expense 740 Supplies 890 360 Office Expense 536 Salaries and Wages Expense 1680 Supplies Expense 360 Depreciation Expense 289 Equipment 17340 Common Stock 20620 Dividends 3270 Accounts Payable 3260 17340 Service Revenue 2240 Accumulated Depreciation-Equipment 289 Total $ 59525 50035