E3-14 Here is the ledger for Keisler Co. Oct. 4 00 1,500 250 Common Stock Oct. 1 25 7,000 2,000 30 300 Cash i 7.000 Oct. 4 10 980 12 10 8,000 15 20 700 2,000 Accounts Receivable 6 800 Oct. 20 20920 Supplies 4 400 Oct. 31 31 500 Oct. 7 00 Oct. 30 Dividends 300 Service Revenue Oct. 6 Oct. 1 80 800 10 980 920 20 Equipment Oct. 3 3,000 Notes Payable | Oct. 10 Accounts Payable Oct. 121,500 | Oct. 3 Salaries and Wages Expense Oct. 31 500 Supplies Expense Oct. 31 180 Rent Expense Oct. 15 250 8,000 3,000 Instructions (a) Reproduce the journal entries for only the transactions that occurred on October 1, 10, and 20, and provide explanations for each. (b) Prepare a trial balance at October 31, 2014. (Hint: Compute ending balances of T-accounts first.)