Pirates Incorporated had the following balances at the beginning of September.

PIRATES INCORPORATED Trial Balance September 1
Accounts	Debits			Credits
Cash	$	5,400
Accounts Receivable		1,400
Supplies		6,500
Land		10,100
Accounts Payable				$	6,400
Notes Payable					1,900
Common Stock					7,900
Retained Earnings					7,200
Totals	$	23,400		$	23,400

The following transactions occur in September.

September		1		Provide services to customers for cash, $3,600.
September		2		Purchase land with a long-term note for $5,300 from Crimson Company.
September		4		Receive an invoice for $390 from the local newspaper for an advertisement that appeared on September 2.
September		8		Provide services to customers on account for $4,900.
September		10		Purchase supplies on account for $1,200.
September		13		Pay $2,900 to Crimson Company for a long-term note.
September		18		Receive $3,900 from customers on account.
September		20		Pay $790 for September's rent.
September		30		Pay September's utility bill of $1,450.
September		30		Pay employees $2,900 for salaries for the month of September.
September		30		Pay a cash dividend of $1,200 to shareholders.

Provide services to customers for cash, $3,600

Date	Account Title	Debit	Credit
September 01

Purchase land with a long-term note for $5,300 from Crimson Company.

Date	Account Title	Debit	Credit
September 02

Receive an invoice for $390 from the local newspaper for an advertisement that appeared on September 2.

Date	Account Title	Debit	Credit
September 04

Provide services to customers on account for $4,900.

Date	Account Title	Debit	Credit
September 08

Purchase supplies on account for $1,200.

Date	Account Title	Debit	Credit
September 10

Pay $2,900 to Crimson Company for a long-term note.

Date	Account Title	Debit	Credit
September 13

Receive $3,900 from customers on account.

Date	Account Title	Debit	Credit
September 18

Pay $790 for September's rent.

Date	Account Title	Debit	Credit
September 20

Pay September's utility bill of $1,450.

Date	Account Title	Debit	Credit
September 30