3. Lighting Incorporated had the following balances at the beginning of September:

Account Title Debits Credits

Cash $5,500

Accounts Receivable 1,500

Supplies 6,600

Land 10,200

Accounts Payable $6,500

Notes Payable 2,000

Common Stock 8,000

Retained Earnings 7,300

The following transactions occurred in September:

September 1. Provide services to customers for cash, $3,700.

September 2. Purchase land with a long-term note for $5,400 from Smith Company.

September 4. Receive $150 bill from the local newspaper for an advertisement that appeared on September 2.

September 8. Provide services to customers on account for $5,000.

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

September 13. Pay $3,000 to Smith Company.

September 18. Receive $4,000 from customers on account.

September 20. Pay $800 for Septembers rent.

September 30. Pay Septembers utility bill for $1,500.

September 30. Pay employees $3,000 for salaries for the month of September.

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

Required: Record each transaction in general journal form.