Reference no: EM133102451
Question - Listed below are the transactions of Yasunari Kawabata, D.D.S., for the month of September.
Sept. 1 Kawabata begins practice as a dentist and invests $20,000 cash.
Sept. 1 Purchases a one-year insurance policy for $1,200, paying the entire amount in cash.
Sept. 2 Purchases dental equipment on account from Green Jacket Co. for $17,280.
Sept. 2 Collects $3,000 prepayment from patient for 2 year orthodontic treatment plan.
Sept. 4 Pays rent for office space, $680 for the month.
Sept. 4 Employs a receptionist, Michael Bradley.
Sept. 5 Purchases dental supplies for cash, $942.
Sept. 8 Receives cash of $1,690 from patients for services performed.
Sept. 10 Pays miscellaneous office expenses, $430.
Sept. 14 Bills patients $5,820 for services performed.
Sept. 18 Pays Green Jacket Co. on account, $3,600.
Sept. 19 Withdraws $3,000 cash from the business for personal use.
Sept. 20 Receives $980 from patients on account.
Sept. 25 Bills patients $2,110 for services performed.
Sept. 30 Pays the following expenses in cash: Salaries and wages $1,800; miscellaneous office expenses $85. (Record each separately.)
Enter the transactions shown above in appropriate general ledger accounts. Then prepare a Trial Balance for September 30. (Do not book any adjusting entries yet.)
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