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On August 31, the balance sheet of La Brava Veterinary Clinic showed Cash $9,000, Accounts Receivable $1,700, Supplies $600, Equipment $6,000, Accounts Payable $3,600, Common Stock $13,000, and Retained Earnings $700. During September, the following transactions occurred.
|1.||Paid $2,900 cash for accounts payable due.|
|2.||Collected $1,300 of accounts receivable.|
|3.||Purchased additional equipment for $2,100, paying $800 in cash and the balance on account.|
|4.||Recognized revenue of $7,300, of which $2,500 is collected in cash and the balance is due in October.|
|5.||Declared and paid a $400 cash dividend.|
|6.||Paid salaries $1,700, rent for September $900, and advertising expense $200.|
|7.||Incurred utilities expense for month on account $170.|
|8.||Received $10,000 from Capital Bank on a 6-month note payable.|
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