Listed below are the transactions of Daniel Jackson, D.D.S., for the month of September. Sept. 1 Jackson begins practice as a dentist, invests $21,930 cash, and issues 2,193 shares of $10 par stock. 2 Purchases dental equipment on account from Green Jacket Co. for $18,000. 4 Pays rent for office space, $680 for the month. 4 Employs a receptionist, Michael Bradley. 5 Purchases dental supplies for cash, $990. 8 Receives cash of $1,840 from patients for services performed. 10 Pays miscellaneous office expenses, $440. 14 Bills patients $5,940 for services performed. 18 Pays Green Jacket Co. on account, $3,300. 19 Pays a dividend of $2,750 cash. 20 Receives $1,000 from patients on account. 25 Bills patients $2,230 for services performed. 30 Pays the following expenses in cash: salaries and wages $1,620; miscellaneous office expenses $86. 30 Dental supplies used during September, $360.