After operating for a month, Kelsey Sages’ dental practice completed the following transactions during September:
Sep 3 The business borrowed $40,000 from the bank, signing a note payable.
9 Performed service for patients on account, $1,600.
16 Received cash on account from patients, $400.
22 Received a utility bill, $475, which will be paid during October.
30 Paid the monthly salary to its dental assistant, $2,600.
30 Paid interest expense of $110 on the bank loan.

Using the steps outlined in the five-step transaction analysis, record the transactions in the journal.