P3.6A (LO 3, 4, 5), AP This is the trial balance of Lacey Company on September 30. Journaline transactions, post, and prepare a trial balance. GLS Lacey Company Trial Balance September 30, 2012 Credit Debit $19,200 2,600 2,100 Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings $4,800 1,100 15.000 11,000 $31.900 $31.900 The October transactions were as follows. Oct. 5 Received $1,300 in cash from customers for accounts receivable due The October transactions were as follows. Oct. 5 31 3-54 Received $1,300 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,100. 15 Paid employee salaries $1,200. 17 Performed $600 of services in exchange for cash. 20 Paid $1,900 to creditors for accounts payable due. 29 Paid a $300 cash dividend. Paid utilities $400. Instructions a. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. (Hint: The October 1 beginning amounts are the September 30 balances in the trial balance above.) Provision should be made for these additional accounts: Dividends, Service Revenue, Salaries and Wages Expense, and Utilities Expense. b. Journalize the transactions, including explanations. c. Post to the ledger accounts. d. Prepare a trial balance on October 31, 2022. Cash $17.300 Tot, trial balance $35.700 P3-7A (LO 5), AN This trial balance of Washburn Co. does not balance. P3.7A (L0.5), AN This trial balance of Washburn Co. does not balance. Prepare a correct trial balance. Excel Washburn Co. Trial Balance June 30, 2022 Debit Credit $ 3,090 $ 3,190 800 3,000 3,686 Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Dividends Service Revenue Salaries and Wages Expense Utilities Expense 1,200 9,000 800 3,480 3,600 910 $13,500 $19,256 3.480 Common Stock 9,000 Dividends 800 Service Revenue Salaries and Wages Expense 3,600 Utilities Expense 910 $13.500 $19,256 Each of the listed accounts has a normal balance per the general ledger. An examination of the ledger and journal reveals the following errors: 1. Cash received from a customer on account was debited for $780, and Accounts Receivable was credited for the same amount. The actual collection was for $870. 2. The purchase of a printer on account for $340 was recorded as a debit to Supplies for $340 and a credit to Accounts Payable for $340, 3. Services were performed on account for a client for $900. Accounts Receivable was debited for $90 and Service Revenue was credited for $900. 4. A debit posting to Salaries and Wages Expense of $700 was omitted. 5. A payment on account for $206 was credited to Cash for $206 and credited to Accounts Payable for $260 6. Payment of a $600 cash dividend to Washburn's stockholders was debited to Salaries and Wages Expense for $600 and credited to Cash for $600. 7. The amounts for two accounts with normal balances were listed in the wrong column. Instructions Prepare the correct trial balance. (Hint: All accounts should have normal balances. Your first step, therefore, should be to move all amounts to the column of their normal balance.) Tot, trial balance $16.900