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 $ 4,500 500 5,600 9,200 $ 5,500 1,000 7,000 6,300 $19,800 $19,800 The following transactions occur in September. September 1 Provide services to customers for cash, $2,700. September 2 Purchase land with a long-term note for $4,400 from Crimson Company. September 4 Receive an invoice for $300 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $4,000. September 10 Purchase supplies on account for $1,100. September 13 Pay $2,000 to Crimson Company for a long-term note. September 18 Receive $3,000 from customers on account. September 20 Pay $700 for September's rent. September 30 Pay September's utility bill of $1,000. September 30 Pay employees $2,000 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 Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1-11). Review the 'General Ledger' and the "Trial Balance' tabs to see the effect of the transactions on the account balances. Requirement General Journal >