Black Spot Incorporated had the following balances at the beginning of September.

BLACK SPOT INCORPORATED
Trial Balance
September 1
Accounts	Debits	Credits
Cash	$4,800
Accounts Receivable	800
Supplies	5,900
Land	9,500
Accounts Payable		5,800
Notes Payable		1,300
Common Stock		7,300
Retained Earnings		6,600
Totals	$21,000	$21,000

The following transactions occur in September.

September 1	Provide services to customers for cash, $3,000.
September 2	Purchase land with a long-term note for $4,700 from Crimson Company.
September 4	Receive an invoice for $330 from the local newspaper for an advertisement that appeared on September 2.
September 8	Provide services to customers on account for $4,300.
September 10	Purchase supplies on account for $1,100.
September 13	Pay $2,300 to Crimson Company for a long-term note.
September 18	Receive $3,300 from customers on account.
September 20	Pay $730 for September's rent.
September 30	Pay September's utility bill of $1,150.
September 30	Pay employees $2,300 for salaries for the month of September.
September 30	Pay a cash dividend of $1,200 to shareholders.

Required: 1. Record each transaction. 2. & 3. Post each transaction to the appropriate T-accounts and calculate the balance of each account at September 30. (Hint: Be sure to include the balance at the beginning of September in each T-account.) 4. Prepare a trial balance as of September 30.