Pirates Incorporated had the following balances at the beginning of September. Accounts Cash PIRATES INCORPORATED Trial Balance September 1 Debits $ 6,400 Credits Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Totals 2,400 7,500 11,100 $ 7,400 2,900 8,900 8,200 $27,400 $27,400 The following transactions occur in September. September 1 Provide services to customers for cash, $4,600. September 2 Purchase land with a long-term note for $6,300 from Crimson Company. September 4 Receive an invoice for $490 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $5,900. September 10 Purchase supplies on account for $1,000. September 18 Receive $4,900 from customers on account. September 13 Pay $3,900 to Crimson Company for a long-term note. September 20 Pay $890 for September's rent. September 30 Pay September's utility bill of $1,950. September 30 Pay employees $3,900 for salaries for the month of September. September 30 Pay a cash dividend of $1,000 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