Create a trial balance for the information below:

Sept. 1		Johnson begins practice as a dentist, invests $21,230 cash and issues 2,123 shares of $10 par stock.
2		Purchases dental equipment on account from Green Jacket Co. for $17,400.
4		Pays rent for office space, $690 for the month.
4		Employs a receptionist, Michael Bradley.
5		Purchases dental supplies for cash, $960.
8		Receives cash of $1,620 from patients for services performed.
10		Pays miscellaneous office expenses, $420.
14		Bills patients $5,360 for services performed.
18		Pays Green Jacket Co. on account, $3,950.
19		Pays a dividend of $2,760 cash.
20		Receives $1,020 from patients on account.
25		Bills patients $2,300 for services performed.
30		Pays the following expenses in cash: Salaries and wages $1,960; miscellaneous office expenses $81.
30		Dental supplies used during September, $320.

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