On September 1,2011, the account balances of R and Equipment Repair, Inc. were as follows. No. Debits No. Credits 101 Cash Rs. 4,880 154 Accumulated Depreciation Rs. 1,500 112 Accounts Receivable 3,520 201 Accounts Payable 3,400 126 Supplies 2,000 209 Unearned Service Revenue 1,400 153 Store Equipment 15,000 212 Salaries Payable 500 311 Common Stock 15,000 320 Retained Earnings 3,600 Rs.25,400 Rs.25,400 During September the following summary transactions were completed. Sept. 8 PaidRs.1,400 for salaries due employees, of which Rs.900 is for September. 10 Received Rs.1,200 cash from customers on account. 12 Received Rs.3,400 cash for services performed in September. 15 Purchased store equipment on account Rs.3,000. 17 Purchased supplies on account Rs.1,200. 20 Paid creditors Rs.4,500 on account. 22 Paid September rent Rs.500. 25 Paid salaries Rs.1,250. 27 Performed services on account and billed customers for services provided Rs.1,500. 29 Received Rs.650 from customers for future service. Adjustment data consist of: Supplies on hand Rs.1,200. Accrued salaries payable Rs.400. Depreciation is Rs.100 per month. Unearned service revenue of Rs.1,450 is earned. Required (a) Journalize the September transactions. Prepare a trial balance at September 30. (b) Journalize and post adjusting entries. Prepare an adjusted trial balance. (c) Prepare an income statement and a retained earnings statement for September and a balance sheet at September 30.