Here is the ledger for Kriscoe Co. LO9 Cash Oct. 1 7,000 Oct. 4 400 10 980 12 1,500 10 8,000 15 250 20 700 30 300 25 2,000 31 500 Accounts Receivable Oct. 6 800 Oct. 20 700 20 920 Supplies Oct. 4 400 Oct. 31 180 Common Stock Oct. 1 7,000 25 2,000 Dividends Oct. 30 300 Service Revenue Oct. 6 800 10 980 20 920 Equipment Oct. 3 3,000 Notes Payable Oct. 10 8,000 Accounts Payable Oct. 12 1,500 Oct. 3 3,000 Salaries and Wages Expense Oct. 31 500 Supplies Expense Oct. 31 180 Rent Expense Oct. 15 250 Instructions

(a) Reproduce the journal entries for only the transactions that occurred on October 1, 10, and 20, and provide explanations for each.

(b) Prepare a trial balance at October 31, 2017. (Hint: Compute ending balances of T-accounts fi rst.)