1.

On September 1,Carla VistaCompany has the following accounts and account balances:

Cash $19,800, Accounts Receivable $2,280, Supplies $2,170, Accounts Payable $1,140, Unearned Revenue $1,820, Owner's Capital $18,220, Service Revenue $4,670, and Salaries Expense $1,600

During the month of September, the bookkeeper forCarla VistaCompany created the following journal entries:

1. Cash 1,370 Service Revenue 1,370 (To record cash received from services performed.) 2. Salaries Expense 800 Cash 800 (Paid salaries to date.) 3. Accounts Payable 230 Cash 230 (Paid creditors on account.) 4. Cash 1,140 Accounts Receivable 1,140 (Received cash in payment of account.) 5. Unearned Revenue 1,370 Service Revenue 1,370 (Provided services.) 6. Supplies 1,140 Accounts Payable 1,140 (To record supplies purchased on account.)