Above is the trial balance of Wildhorse Corporation on September 30.

The October transactions were as follows:

Oct.	2		Paid rent for the month of October of $ 1,560 in cash.
	5		Received $ 1,690 in cash from customers for accounts receivable due.
	10		Billed customers for services performed in the amount of $ 6,630.
	15		Paid employee salaries of $ 1,820.
	17		Performed $ 780 of services for customers who paid in advance in August.
	20		Paid $ 1,950 to creditors for accounts payable due.
	29		Declared and paid a $ 390 cash dividend.
	31		Paid utilities of $ 650.
	31		Paid $ 910 for income tax.

1. Using T accounts, enter the opening balances in the general ledger accounts at September 30,

2. Prepare a trial balance at October 31, 2022.

Below is the trial balance of Wildhorse Corporation on September 30. WILDHORSE CORPORATION Trial Balance September 30, 2022 Debit Credit Cash $ 10,790 Accounts Receivable 3,380 Supplies 2,730 Equipment 10,400 Accounts Payable $ 6,630 Deferred Revenue 1,170 Common Shares 19,500 $ 27,300 $ 27,300