1 Received $ 44 comma 000$44,000 cash and issued common stock to ShawShaw. 4 Purchased office supplies, $ 1 comma 200$1,200, and furniture, $ 1 comma 200$1,200, on account. 6 Performed services for a law firm and received $ 1 comma 700$1,700 cash. 7 Paid $ 27 comma 000$27,000 cash to acquire land to be used in operations. 10 Performed services for a hotel and received its promise to pay the $ 800$800 within one week. 14 Paid for the furniture purchased on SeptemberSeptember 4 on account. 15 Paid assistant's semimonthly salary, $ 1 comma 400$1,400. 17 Received cash on account, $ 700$700. 20 Prepared a design for a school on account, $ 680$680. 25 Received $ 2 comma 500$2,500 cash for design services to be performed in OctoberOctober. 28 Received $ 2 comma 400$2,400 cash for consulting with Plummer & Gordon. 29 Paid $ 960$960 cash for a 12-month insurance policy starting on OctoberOctober 1. 3030 Paid assistant's semimonthly salary, $ 1 comma 400$1,400. 3030 Paid monthly rent expense, $ 750$750. 3030 Received a bill for utilities, $ 600$600. The bill will be paid next month. 3030 Paid cash dividends of $ 3 comma 900$3,900. 1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Furniture; Land; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense. Explanations are not required. 2. T-accounts have been opened for each of the accounts. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal. 3. Prepare the trial balance of Carrie ShawCarrie Shaw, Designer, at September 30, 20172017. Requirement 1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Furniture; Land; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries.) Sep.Sep. 1: Received $ 44 comma 000$44,000 cash and issued common stock to ShawShaw. Date Accounts Debit Credit Sep. 1 Sep.Sep. 4: Purchased office supplies, $ 1 comma 200$1,200, and furniture, $ 1 comma 200$1,200, on account. Date Accounts Debit Credit Sep. 4 Sep.Sep. 6: Performed services for a law firm and received $ 1 comma 700$1,700 cash. Date Accounts Debit Credit Sep. 6 Sep.Sep. 7: Paid $ 27 comma 000$27,000 cash to acquire land to be used in operations. Date Accounts Debit Credit Sep. 7 Sep.Sep. 10: Performed services for a hotel and received its promise to pay the $ 800$800 within one week. Date Accounts Debit Credit Sep. 10 Sep.Sep. 14: Paid for the furniture purchased on SeptemberSeptember 4 on account. Date Accounts Debit Credit Sep. 14 Sep.Sep. 15: Paid assistant's semimonthly salary, $ 1 comma 400$1,400. Date Accounts Debit Credit Sep. 15 Sep.Sep. 17: Received cash on account, $ 700$700. Date Accounts Debit Credit Sep. 17 Sep.Sep. 20: Prepared a design for a school on account, $ 680$680. Date Accounts Debit Credit Sep. 20 Sep.Sep. 25: Received $ 2 comma 500$2,500 cash for design services to be performed in OctoberOctober. Date Accounts Debit Credit Sep. 25 Sep.Sep. 28: Received $ 2 comma 400$2,400 cash for consulting with Plummer & Gorden. Date Accounts Debit Credit Sep. 28 Sep.Sep. 29: Paid $ 960$960 cash for a 12-month insurance policy starting on OctoberOctober 1. Date Accounts Debit Credit Sep. 29 Sep.Sep. 3030: Paid assistant's semimonthly salary, $ 1 comma 400$1,400. Date Accounts Debit Credit Sep. 30 (a) Sep.Sep. 3030: Paid monthly rent expense, $ 750$750. Date Accounts Debit Credit Sep. 30 (b) Sep.Sep. 3030: Received a bill for utilities, $ 600$600. The bill will be paid next month. Date Accounts Debit Credit Sep. 30 (c) Sep.Sep. 3030: Paid cash dividends of $ 3 comma 900$3,900. Date Accounts Debit Credit Sep. 30 (d) Requirement 2. T-accounts have been opened for each of the accounts. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal. on the proper side of the T-account. (Identify the SeptemberSeptember 3030 transactions as "a" - 'd" as they are labeled in the journal entry tables.) Cash Accounts Payable Service Revenue Accounts Receivable Utilities Payable Salaries Expense Office Supplies Unearned Revenue Rent Expense Prepaid Insurance Common Stock Utilities Expense Furniture Dividends Land Requirement 3. Prepare the trial balance of Carrie ShawCarrie Shaw, Designer, at SeptemberSeptember 3030, 20172017. Carrie Shaw Designer Trial Balance September 30, 2017 Balance Account Title Debit Credit Total