Pirates Incorporated had the following balances at the beginning of September.

The following transactions occur in September.
September 1 Provide services to customers for cash, $4,700.
September 2 Purchase land with a long-term note for $6,400 from Crimson Company.
September 4 Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2.
September 8 Provide services to customers on account for $6,000.
September 10 Purchase supplies on account for $1,100.
September 13 Pay $4,000 to Crimson Company for a long-term note.
September 18 Receive $5,000 from customers on account.
September 20 Pay $900 for September€™s rent.
September 30 Pay September€™s utility bill of $2,000.
September 30 Pay employees $4,000 for salaries for the month of September.
September 30 Pay a cash dividend of $1,100 to shareholders.

Required:
1. Record each transaction.
2. Post each transaction to the appropriate T-accounts.
3. Calculate the balance of each account at September 30.
4. Prepare a trial balance as of September30.

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PIRATES INCORPORATED Trial Balance Accounts Credits Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings S 6,500 7,600 11,200 $7,500 3,000 9,000 8,300