Listed below are transactions of Zachary McDaniel, DDS sinceopening his practice in September 2018.

Sept. 1	McDaniel begins a practice as a dentist and invests $40,000cash
Sept. 2	Purchases dental equipment on account from Green Jacket Co. for$17,280, 5 year useful life, straight line method.
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	Receive 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.
Sept. 30	Dental Supplies used during September, $330
Sept. 30	Receives $120 in interest income on deposit accounts.
Sept. 30	Reserve for Uncollected Receivables of $500
Sept. 30	Prepares Closing Entries for Sept.
Oct. 1	Purchases dental equipment w/ cash from Smiling Teeth for12,000, 5 year useful life, straight line method.
Oct. 2	Pays rent for office space, $680 for the month.
Oct. 5	Receives $650 from patients on account.
Oct. 5	Purchases dental supplies for cash $743.
Oct. 8	Receive cash of $1,225 from patients for services performed.
Oct. 10	Pays miscellaneous office expenses, $230.
Oct. 12	Bills patients $5,620 for services performed.
Oct. 15	Pays Green Jacket Co. on account, $3,500.
Oct. 15	Withdraws $4,000 cash from the business for personal use.
Oct. 20	Receives $1,080 from patients on account.
Oct. 25	Bills patients $4,110 for services performed.
Oct. 30	Pays the following expenses in cash. Salaries and wages $1,800;miscellaneous office expenses $125.
Oct. 31	Dental Supplies used during September, $425
Oct. 31	Receives $65 interest income on deposit accounts.
Oct. 31	Reserve for Uncollectible Accounts of $750.00
Oct. 31	Accounts deemed uncollectible of $75
Oct. 31	Prepares Closing Entries for Oct.
Nov. 1	Maintenance on equipment of $125, paid w/ cash.
Nov. 1	Invests in Research & Development with other dentists of$2,500 on account
Nov. 2	Pays rent for office space, $680 for the month.
Nov. 5	Receives $2,510 from patients on account.
Nov. 5	Purchases dental supplies for cash $325.
Nov. 8	Receive cash of $2,225 from patients for services performed.
Nov. 10	Pays miscellaneous office expenses, $310.
Nov. 12	Bills patients $5,125 for services performed.
Nov. 15	Pays Green Jacket Co. remaining balance.
Nov. 15	Withdraws $2,500 cash from the business for personal use.
Nov. 20	Receives $8,180 from patients on account.
Nov. 25	Bills patients $3,875 for services performed.
Nov. 30	Pays the following expenses in cash. Salaries and wages $1,800;miscellaneous office expenses $95.
Nov. 30	Dental Supplies used during September, $625
Nov. 30	Receives $54 interest income on deposit accounts.
Nov. 30	Reserve for Uncollectible Accounts of $1,250
Nov. 30	Accounts deemed uncollectible of $87
Nov. 30	Prepares Closing Entries for Nov.
Dec. 1	Maintenance on equipment of $55, paid on account.
Dec. 1	Invests in Research & Development with other dentists of$1,200 on account
Dec. 1	Pays $1,500 on R&D payable.
Dec. 2	Pays rent for office space, $680 for the month.
Dec. 5	Receives $3,125 from patients on account.
Dec. 5	Purchases dental supplies for cash $525.
Dec. 8	Receive cash of $3,575 from patients for services performed.
Dec. 10	Pays miscellaneous office expenses, $175.
Dec. 12	Bills patients $4,975 for services performed.
Dec. 20	Receives $6,757 from patients on account.
Dec. 25	Bills patients $4,125 for services performed.
Dec. 30	Pays the following expenses in cash. Salaries and wages $1,900;miscellaneous office expenses $45.
Dec. 31	Dental Supplies used during September, $415
Dec. 31	Receives $26 interest income on deposit accounts.
Dec. 31	Reserve for Uncollectible Accounts of $1,450
Dec. 31	Accounts deemed uncollectible of $186
Dec. 31	Prepares Closing Entries for Dec.

Provide trial balance for each October, November & December;Provide balance sheet for each October, November & December& provide statement of cash flows for end of year