Pirates Incorporated had the following balances at the beginning of September. PIRATES INCORPORATED Trial Balance September 1 Accounts Debits Credits Cash $ 4,800 Accounts Receivable 800 Supplies 5,900 Land 9,500 Accounts Payable $ 5,800 Notes Payable 1,300 Common Stock 7,300 Retained Earnings 6,600 Totals $21,000 $21,000 The following transactions occur in September. September 1 Provide services to customers for cash, $3,000. September 2 Purchase land with a long-term note for $4,700 from Crimson Company. September 4 Receive an invoice for $330 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $4,300. September 10 Purchase supplies on account for $1,100. September 13 Pay $2,300 to Crimson Company for a long-tern note. September 18 Receive $3,300 from customers on account. September 20 Pay $730 for September's rent. September 30 Pay September's utility bill of $1,150. September 30 Pay employees $2,300 for salaries for the month of September. September 30 Pay a cash dividend of $1,200 to shareholders. Requirement General Journal General Ledger Trial Balance Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No first account field.) View transaction list Journal entry worksheet View transaction list Journal entry worksheet Purchase land with a long-term note for $4,700 from Crimson Company. ces Note: Enter debits before credits. Date Account Title Debit Credit September 02 Record entry Clear entry View general Journal View transaction list Journal entry worksheet HIST Journal entry worksheet Provide services to customers on account for $4,300. ces Note: Enter debits before credits. Date Account Title Debit Credit September 08 Record entry Clear entry View general journal View transaction list Journal entry worksheet ok mt Purchase supplies on account for $1,100. ences Note: Enter debits before credits. Date Account Title Debit Cre September 10 Record entry Clear entry View general journal View transaction list Journal entry worksheet Journal entry worksheet Receive $3,300 from customers on account. Note: Enter debits before credits. Date Account Title Debit Credit September 18 Record entry Clear entry View general journal Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry R first account field.) View transaction list Journal entry worksheet Pay $730 for September's rent. Note: Enter debits before credits. Date Account Title Debit Credit September 20 Record entry Clear entry View general journal Journal ger Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal first account field.) View transaction list Journal entry worksheet ok 1 4 5 6 7 8 9 11 ..... int Pay September's utility bill of $1,150. ences Note: Enter debits before credits Account Title Debit Credit Date September 30 Record entry Clear entry View general journal Journal entry worksheet Pay a cash dividend of $1,200 to shareholders. Note: Enter debits before credits. Account Title Debit Credit Date September 30 Record entry Clear entry View general journal Requirement General Journal General Ledger Trial Balance Each journal entry is posted automatically to the general ledger. General Ledger Account Cash Accounts Receivable No. Debit Credit No. Debit Credit Date September 01 Balance 4,800 Date September 01 Balance 800 Land Supplies Debit No. Credit No. Debit Credit Date September 01 Balance 5,900 Date September 01 Balance 9,500 Accounts Payable Debit Credit Notes Payable Debit Credit No. Date September 01 Balance 5,800 No. Date September 01 Balance 1,300 Common Stock Retained Earnings Debit Credit No. Debit Credit No. Date September 01 Balance 7,300 Date September 01 Balance 6,600 2 Homework Saved Requirement General Journal General Ledger Trial Balance The ending balance values from the General Ledger tab flows through to the Trial Balance below. ********************* PIRATES INCORPORATED Trial Balance September 30, 2018 Account Title Credit $ Debit 4,800 800 5,900 9,500 Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Total 5,800 1,300 7,300 6,600 21,000 $ 21,000 $ (General Ledger Trial Balance