Date Account Title Debit Credit Sept 1 Cash 10,000 Common Stock 10,000 Sept 2 Equipment 5,000 Cash 5,000 Sept 3 Rent Expense 400 Cash 400 Sept 4 Supplies 500 Cash 500 Sept 5 Advertising Expense 250 Accounts Payable 250 Sept 6 Cash 6,100 Service Revenue 6,100 Sept 7 Dividends 1,000 Cash 1,000 Sept 8 Salaries Expense 2,000 Cash 2,000 Sept 9 Utilities Expense 170 Cash 170 Sept 10 Accounts Receivable 750 Service Revenue 750 Sept 11 Cash 120 Accounts Receivable 120 The trial balance would look like this: Account Debit Credit Cash 7,150 Accounts Receivable 630 Supplies 500 Equipment 5,000 Accounts Payable 250 Common Stock 10,000 Dividends 1,000 Service Revenue 6,850 Rent Expense 400 Advertising Expense 250 Salaries Expense 2,000 Utilities Expense 170 (b) net income or net loss for September 2023, Subtract the total expenses from the total revenues. The total revenues are $6,850 and the total expenses are $2,820 ($400 for rent + $250 for advertising + $2,000 for salaries + $170 for utilities). So, the net income for September 2023 is $6,850 - $2,820 =