P3-6A This is the trial balance of Lacey Company on September 30. LACEY COMPANY Trial Balance September 30, 2017 Debit Credit Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings $19,200 2,600 2,100 8,000 $ 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. 10 Billed customers for services performed $5,100. 15 Paid employee salaries $1,200. 17 Performed $600 of services in exchange for cash. 20 29 Paid a $300 cash dividend. 31 Paid utilities $400. Paid $1,900 to creditors for accounts payable due . 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 Septem- ber 30 balances in the trial balance above.) Provision should be made for these addi- tional accounts: Dividends, Service Revenue, Salaries and Wages Expense, and Utilities Expense Journalize the transactions, including explanations (c) Post to the ledger accounts. (d) Prepare a trial balance on October 31, 2017