Landlubber Incorporated had the following balances at the beginning of September. LANDLUBBER INCORPORATED Trial Balance September 1 Accounts Debits Credits Cash $ 5,000 Accounts Receivable 1,000 Supplies 6,100 Land 9,700 Accounts Payable $ 6,000 Notes Payable 1,500 Common Stock 7,500 Retained Earnings 6,800 Totals $ 21,800 $ 21,800 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. SeptLandlubber Incorporated had the following balances at the beginning of September.

LANDLUBBER INCORPORATEDTrial BalanceSeptember 1AccountsDebitsCreditsCash$ 5,000Accounts Receivable1,000Supplies6,100Land9,700Accounts Payable$ 6,000Notes Payable1,500Common Stock7,500Retained Earnings6,800Totals$ 21,800$ 21,800

The following transactions occur in September.

September 1Provide services to customers for cash, $3,200.September 2Purchase land with a long-term note for $4,900 from Crimson Company.September 4Receive an invoice for $350 from the local newspaper for an advertisement that appeared on September 2.September 8Provide services to customers on account for $4,500.September 10Purchase supplies on account for $1,000.September 13Pay $2,500 to Crimson Company for a long-term note.September 18Receive $3,500 from customers on account.September 20Pay $750 for September's rent.September 30Pay September's utility bill of $1,250.September 30Pay employees $2,500 for salaries for the month of September.September 30Pay a cash dividend of $1,000 to shareholders.

ember 10 Purchase supplies on account for $