Pirates Incorporated had the following balances at the beginning of September. Credits PIRATES INCORPORATED Trial Balance September 1 Accounts Debits Cash $ 5,300 Accounts Receivable 1,300 Supplies 6,400 Land 10,000 Accounts Payable Notes Payable Common Stock Retained Earnings Totals $ 23,000 $ 6,300 1,800 7,800 7,100 $23,000 The following transactions occur in September. September 1 Provide services to customers for cash, $3,500. September 2 Purchase land with a long-term note for $5,200 from Crimson Company. September 4 Receive an invoice for $380 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $4,800. September 10 Purchase supplies on account for $1,000. September 13 Pay $2,800 to Crimson Company for a long-term note. September 18 Receive $3,800 from customers on account. September 20 Pay $780 for September's rent. September 30 Pay September's utility bill of $1,400. September 30 Pay employees $2,800 for salaries for the month of September. September 30 Pay a cash dividend of $1,000 to shareholders. 4. Prepare a trial balance as of September 30