Landlubber Incorporated had the following balances at the beginning of September.

The following transactions occur in September.

September $1$ Provide services to customers for cash, $$3,200.$

September $2$ Purchase land with a long$-$term note for $$4,900$ from Crimson Company.

September $4$ Receive an invoice for $$350$ from the local newspaper for an advertisement that appeared on September $2.$

September $8$ Provide services to customers on account for $$4,500.$

September $10$ Purchase supplies on account for $$1,000.$

September $13$ Pay $$2,500$ to Crimson Company for a long$-$term note.

September $18$ Receive $$3,500$ from customers on account.

September $20$ Pay $$750$ for September's rent.

September $30$ Pay September's utility bill of $$1,250.$

September $30$ Pay employees $$2,500$ for salaries for the month of September.

September $30$ Pay a cash dividend of $$1,000$ to shareholders.

Required:

Record each transaction.

& $3.$ 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.$)$

Prepare a trial balance as of September $30.$