Account Number	Account Name	Debit Amount	Credit Amount
Sept. 1	Cash	90000
	Office Equipment	65000
	Common Stock		155000
Sept. 1	Prepaid Rent	43200
	Cash		43200
Sept.1	Prepaid Insurance	8520
	Cash		8520
Sept. 3	Office Supplies	6300
	Accounts Payable		6300
Sept. 6	Cash	24900
	Unearned Revenue		24900
Sept. 9	Accounts Receivable	22600
	Services Revenue		22600
Sept2. 22	Cash	5800
	Services Revenue		5800
Sept. 25	Office Supplies	630
	Cash		630
Sept. 28	Utilities Expense	940
	Cash		940
Sept. 28	Dividends	2800
	Cash		2800

Please create appropriate T-accounts (ledgers) and post your journal entries.