1.	Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Office Supplies; Prepaid Insurance; Land; Furniture; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; and 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 Doris Stanford,Designer, as of September30 , 2018.

Sep. 1 4 6 7 Pai 10 14 15 17 20 25 28 29 30 30 30 30 Received $50,000 cash and issued common stock to Stanford. Purchased office supplies, $400, and furniture, $1,600, on account. Performed services for a law firm and received $1,800 cash. Paid $26,000 cash to acquire land to be used in operations. Performed services for a hotel and received its promise to pay the $1,700 within one week. Paid for the furniture purchased on September 4 on account. Paid assistant's semimonthly salary, $1,420. Received cash on account, $1,300. Prepared a design for a school on account, $950. Received $1,500 cash for design services to be performed in October. Received $2,400 cash for consulting with Plummer & Gordon. Paid $1,320 cash for a 12-month insurance policy starting on October 1. Paid assistant's semimonthly salary, $1,420. Paid monthly rent expense, $950. Received a bill for utilities, $450. The bill will be paid next month. Paid cash dividends of $4,000