Bluestreak Painting Company incurs the following transactions for September.

$1.$ September $3$ Paint houses in the current month for $$19,500$ on account.

$2.$ September $8$ Purchase painting equipment for $$20,500$ cash.

$3.$ September $12$ Purchase office supplies on account for $$3,400.$

$4.$ September $15$ Pay employee salaries of $$4,100$ for the current month.

$5.$ September $19$ Purchase advertising to appear in the current month for $$1,200$ cash.

$6.$ September $22$ Pay office rent of $$5,300$ for the current month.

$7.$ September $26$ Receive $$14,500$ from customers in $(1)$ above.

$8.$ September $30$ Receive cash of $$5,900$ in advance from a customer who plans to have his house painted in the following month.

Required:

$1.$ Record each transaction.

$2.$ Post each transaction to T$-$accounts and calculate the ending balance for each account. At the beginning of September, the company had the following account balances: Cash, $$45,600$; Accounts Receivable, $$1,650$; Supplies, $$490$; Equipment, $$7,300$; Accounts Payable, $$1,100$; Common Stock, $$24,500$; Retained Earnings, $$29,440.$ All other accounts had a beginning balance of zero.

$3.$ Prepare a trial balance.