Over the past year, Anne Sharpe has operated a part- time consulting business from her home. As of

September 1, 2021, Anne decided to move to a rented building and operate the business, which is to be

known as Sharpe's Home Haven, Inc., on a full-time basis. The following transactions occurred in the

month of September:

Sept 1 The following assets were received from Anne Sharpe in exchange for Common Stock of

Sharpe's Home Haven, Inc.: cash $7,050; accounts receivable $1,500; supplies $1,250; and

office equipment $7,200. There were no liabilities received.

2 Paid three months' rent on a rental contract, $3,600.

2 Paid the premiums on property and casualty insurance policies for one year, $1,500.

4 Received cash from clients as an advance payment for services to be provided and recorded it

as unearned fees, $3,500.

5 Purchased additional office equipment on account from Payne Company, $1,800.

6 Received cash from clients on account, $800.

10 Paid cash for a newspaper advertisement, $120.

12 Paid Payne Company for part of the debt incurred on September 5, $800.

12 Recorded services provided on account for the period September 1 - 12, $1,200.

13 Paid part-time receptionist for two weeks' salary, $400.

17 Recorded cash from cash clients for fees earned during the first half of September, $2,100.

18 Paid cash for supplies, $750.

20 Recorded services provided on account for the period September 13 -20, $1,100.

24 Recorded cash from cash clients for fees earned for the period September 17 - 24, $1.850

25 Received cash from clients on account, $1,300.

27 Paid part-time receptionist for two weeks' salary, $400.

29 Paid telephone bill for September, $130.

30 Paid electricity bill for September, $200.

30 Recorded cash from cash clients for fees earned for the period September 25 - 30, $1,050.

30 Recorded services provided on account for the remainder of September, $500

30 Paid dividends, $1,500.

Required:

B. Post the September transactions to the appropriate accounts in the ledger. Do not write in the

description space for general entries. Prepare an unadjusted trial balance as of September 30,

2021 on the worksheet. List the accounts in the order given in the chart of accounts and ledger.