Monster Planes provides sight-seeing tours in vintage biplanes. The company is owned by Frank Toll. The closing balances at the end of August 2021 and the chart of accounts is shown below. Monster Planes Balance Sheet As at August 31, 2021 Assets Liabilities Cash $8,800 Accounts Payable $7,400 Accounts Receivable $6,200 Unearned Revenue $3,300 Prepaid Insurance $1,800 Bank Loan $19,700 Equipment $41,700 Total Liabilities $30,400 Owners' Equity Toll, Capital $28,100 Total Assets $58,500 Total Liabilities & Owners' Equity $58,500 Account Description Account # Account Description Account # ASSETS REVENUE Cash 101 Service Revenue 400 Accounts Receivable 105 EXPENSES Prepaid Insurance 110 Advertising Expense 500 Equipment 120 Insurance Expense 515 LIABILITIES Interest Expense 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Bank Loan 215 OWNER'S EQUITY Toll, Capital 300 Toll, Withdrawals 310 During the month of September, Monster Planes had the following transactions. Do not enter dollar signs or commas in the input boxes.

Monster Planes Balance Sheet As at August 31, 2021
Assets		Liabilities
Cash	$8,800	Accounts Payable	$7,400
Accounts Receivable	$6,200	Unearned Revenue	$3,300
Prepaid Insurance	$1,800	Bank Loan	$19,700
Equipment	$41,700	Total Liabilities	$30,400
		Owners' Equity
		Toll, Capital	$28,100
Total Assets	$58,500	Total Liabilities & Owners' Equity	$58,500

Account Description	Account #		Account Description	Account #
ASSETS			REVENUE
Cash	101		Service Revenue	400
Accounts Receivable	105		EXPENSES
Prepaid Insurance	110		Advertising Expense	500
Equipment	120		Insurance Expense	515
LIABILITIES			Interest Expense	520
Accounts Payable	200		Telephone Expense	550
Interest Payable	205
Unearned Revenue	210
Bank Loan	215
OWNER'S EQUITY
Toll, Capital	300
Toll, Withdrawals	310

During the month of September, Monster Planes had the following transactions.

Do not enter dollar signs or commas in the input boxes.