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

PIRATES INCORPORATED Trial Balance September 1
Accounts	Debits			Credits
Cash	$	5,000
Accounts Receivable		1,000
Supplies		6,100
Land		9,700
Accounts Payable				$	6,000
Notes Payable					1,500
Common Stock					7,500
Retained Earnings					6,800
Totals	$	21,800		$	21,800

The following transactions occur in September.

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.

September		1		Provide services to customers for cash, $3,200.
September		2		Purchase land with a long-term note for $4,900 from Crimson Company.
September		4		Receive an invoice for $350 from the local newspaper for an advertisement that appeared on September 2.
September		8		Provide services to customers on account for $4,500.
September		10		Purchase supplies on account for $1,000.
September		13		Pay $2,500 to Crimson Company for a long-term note.
September		18		Receive $3,500 from customers on account.
September		20		Pay $750 for September's rent.
September		30		Pay September's utility bill of $1,250.
September		30		Pay employees $2,500 for salaries for the month of September.
September		30		Pay a cash dividend of $1,000 to shareholders.