Pirates Incorporated had the following balances at the beginning of September. PIRATES INCORPORATED Trial Balance September 1 Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Totals Debits Credits $ 6,500 2,500 7,600 11,200 $ 7,500 3,000 9,000 8,300 $27,800 $27,800 The following transactions occur in September. September 1 Provide services to customers for cash, $4,700. September 2 Purchase land with a long-term note for $6,400 from Crimson Company. September 4 Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $6,000. September 10 Purchase supplies on account for $1,100. September 13 Pay $4,000 to Crimson Company for a long-term note. September 18 Receive $5,000 from customers on account. September 20 Pay $900 for September's rent. September 30 Pay September's utility bill of $2,000. September 30 Pay employees $4,000 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders. 2. & 3. Post each transaction to the appropriate T-accounts and calculate the balance of each account at September 30. (Hint Be su to include the balance at the beginning of September in each T-account.) 2. & 3. Post each transaction to the appropriate T-accounts and calculate the balance of each account at September 30. (Hint Be sure to include the balance at the beginning of September in each T-account.) Cash Accounts Receivable Beg. Bal 6,500 September 1 4,700 4,000 September 13 Beg. Bal September 1 4,700 6,000 September 8 September 1 September 18 5,000 900 September 20 2,000 September 30 4,000 September 30 End. Bal 1,100 September 30 16,200 16,200 End. Bal. 4.200 Supplies Beg. Bal Land Beg. Bal End. Bal End Bal Accounts Payable Notes Payable Beg Bal Beg. Bal End. Bal. End. Bal. Common Stock Retained Earnings Beg. Bal. Beg. Bal. End. Bal. End. Bal. Dividends Service Revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Salaries Expense Rent Expense Beg. Bal. Beg. Bal End. Bal. End. Bal. Advertising Expense Utilities Expense Beg. Bal Beg. Bal