Pirates Incorporated had the following balances at the beginning of September. Accounts Cash PIRATES INCORPORATED Trial Balance September 1 Debits. $ 6,500 2,500 Credits Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Totals 7,600 11,200 $ 7,500 3,000 9,000 8,300 $ 27,800 $ 27,800 The following transactions occur in September. September 1 September 2 September 4 Provide services to customers for cash, $4,700. September 8 September 10 Purchase land with a long-term note for $6,400 from Crimson Company. Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September Provide services to customers on account for $6,000. 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. 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.