On September 1, 2015, the following were the account balances of Damon Sales Service, Inc. The perpetual inventory method is used.

	Debits		Credits
Cash	$3,740	Accumulated depreciation	$500
Accounts Receivable	1,960	Accounts Payable	2,300
Supplies	1,000	Unearned Service Revenue	400
Equipment	20,000	Salaries Payable	500
		Common Stock	10,000
		Retained Earnings	13,000
$26,700		$26,700

During September the following transactions were completed.

Sept. 8 Paid $1,150 for salaries due employees, of which $650 is for September and $500 is for August salaries payable.

Sept. 10 Received $1,700 cash from customers in payment of account.

Sept. 11 Purchased merchandise on account from Midwest Wholesale Supply for $6,000, terms 2/10, n/30.

Sept. 12 Sold merchandise on account for $4,500, terms 2/10, n/30. The cost of the merchandise sold was $3,000.

Sept 15. Received credit from Midwest Wholesale Supply for merchandise returned $200.

Sept. 19 Received collections in full, less discounts, from customers billed on sales of $4,500 on September 12.

Sept. 20 Paid Midwest Wholesale Supply in full, less discount.

Sept. 22 Received $1,700 cash for services performed in September.

Sept. 25 Purchased equipment on account $3,000.

Sept. 27 Purchased supplies on account $1,300.

Sept. 28 Paid creditors $2,500 of accounts payable due.

Sept. 29 Paid September rent $300.

Sept. 29 Paid salaries $1,100.

Sept. 29 Performed services on account and billed customers for services provided $900.

Sept. 29 Received $550 from customers for services to be provided in the future.

Adjustment Data:

1.Supplies on hand are valued at $1,400.

2.Accrued salaries payable are $500.

3.Depreciation for the month is $250.

4.$650 of the unearned service revenue has not been earned by month end.

Instructions:

a. Enter the September 1 balances in ledger accounts. Use T accounts.

b. Enter the September transactions in the general journal.

c. Post to the ledger accounts. You will need to add some accounts.

d. Prepare an unadjusted trial balance at September 30.

e. Journalize and post adjusting entries

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g. Journalize and post closing entries.