PIRATES INCORPORATED Trial Balance Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Debits Credits $4,800 800 5,900 9,500 5,800 1,300 7,300 6,600 The following transactions occur in September September 1 Provide services to customers for cash, $3,000 September 2 Purchase land with a long-term note for $4,700 from Crimson Company. September 4 Receive an invoice for $330 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $4,300 September 10 Purchase supplies on account for $1,100 September 13 Pay $2,300 to Crimson Company for a long-term note September 18 Receive $3,300 from customers on account. September 20 Pay $730 for September's rent. September 30 Pay September's utility bill of $1,150 September 30 Pay employees $2,300 for salaries for the month of September. September 30 Pay a cash dividend of $1,200 to shareholders General Journal General Ledger Requirement 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