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PIRATES INCORPORATED Trial Balance Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Debits Credits $6,500 2,500 7,600 11,200 $7,500 3,000 9,000 The following transactions occur in September. September 1 September 2 September 4 Provide services to customers for cash, $4,700. Purchase land with a long-term note for $6,400 from Crimson Compa Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2. Provide services to custom Purchase supplies on account for $1,100. Pay $4,000 to Crimson Company for a long-term note. Receive S5,000 from customers on account. Pay $900 for September's rent. Pay September's utility bill of $2,000. Pay employees $4,000 for salaries for the month of September. Pay a cash dividend of $1,100 to shareholders. ers on account for $6,000. September 8 September 10 September 13 September 18 September 20 September 30 September 30 September 30 Required 1. Record each transaction. 2. Post each transaction to the general ledger. 3. Calculate the balance of each account at September 30. 4. Prepare a trial balance as of September 30