Black Spot Incorporated had the following balances at the beginning of September. BLACK SPOT INCORPORATED Trial Balance September 1 Accounts Cash Accounts Receivable Supplies bed Land Accounts Payable Notes Payable Common Stock Retained Earnings ok Totals nt ences Debits Credits $ 6,200 2,200 7,300 10,900 $ 7,200 2,700 8,700 8,000 $ 26,600 $ 26,600 The following transactions occur in September. September 1 Provide services to customers for cash, $4,400. September 2 Purchase land with a long-term note for $6,100 from Crimson Company. September 4 Receive an invoice for $470 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $5,700. September 10 Purchase supplies on account for $1,100. September 18 Receive $4,700 from customers on account. September 13 Pay $3,700 to Crimson Company for a long-term note. September 20 Pay $870 for September's rent. September 30 Pay September's utility bill of $1,850. September 30 Pay employees $3,700 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders. Requirement General Journal General Ledger Trial Balance Each journal entry is posted automatically to the general ledger. General Ledger Account Cash Accounts Receivable No. Date September 01 Debit Credit Balance No. 6,200 Date September 01 Debit Credit Balance 2,200 Supplies Land No. Date September 01 Debit Credit Balance No. 7,300 Date September 01 Debit Credit Balance 10,900 No. Date September 01 Accounts Payable Debit Credit Balance No. 7,200 Date September 01 Notes Payable Debit Credit Balance 2,700 Common Stock Retained Earnings No. Date September 01 Debit Credit Balance No. 8,700 Date September 01 Debit Credit Balance 8,000 < General Journal Trial Balance >