Pirates Incorporated had the following balances at the beginning of September PIRATES INCORPORATED Trial Balance September 1 Accounts Debits Credits Cash $ 6,100 Accounts Receivable 2,100 Supplies 7,200 Land 10,800 Accounts Payable $ 7,100 Notes Payable 2,600 Common Stock 8,600 Retained Earnings 7,900 Totals $26,200 $26,200 September 1 Provide services to customers for cash, 54,300. September 2 Purchase land with a long-term note for $6,000 from Crimson Company. September 4 Receive an invoice for $460 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $5,600. September 10 Purchase supplies on account for $1,000. September 13 Pay $3,680 to Crimson Company for a long-term note. September 18 Receive $4,600 From customers on account. September 20 Pay $868 for September's rent. September 30 Pay September's utility bill of $1,500. September 30 Pay employees $3,600 for salaries for the month of September September 30 Pay a cash dividend of $1,000 to shareholders. Journal entry worksheet 1 2 3 4 5 6 8 ER 11 Provide services to customers for cash, $4,300. Note: Enter debits before credits. Date Account Title Debit Credit September 01 4,300 Service Revenue 4.300 Record entry Clear entry View general journal Journal entry worksheet Purchase land with a long-term note for $6,000 from Crimson Company. Note: Enter debits before credits. Account Title Debit Credit Date September 02 Record entry Clear entry View general journal Journal entry worksheet 2 3 5 6 7 8 BB 11 > Provide services to customers on account for $5,600. Note: Enter debits before credits. Date Account Title Debit Credit September 08 Record entry Clear entry View general journal Journal entry worksheet Pay $3,600 to Crimson Company for a long-term note. Note: Enter debits before credits. Date Account Title Debit Credit September 13 Record entry Clear entry View general journal Journal entry worksheet 2 3 4 5 6 8 .... 11 Receive $4,600 from customers on account. Note: Enter debits before credits. Account Title Debit Credit Date September 18 Record entry Clear entry View general journal Journal entry worksheet Pay $860 for September's rent. Note: Enter debits before credits. Date Account Title Debit Credit September 20 Record entry Clear entry View general journal Journal entry worksheet 11 Pay a cash dividend of $1,000 to shareholders. Note: Enter debits before credits. Account Title Date September 30 Debit Credit Record entry Clear entry View general journal