Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1.

Journalize the transactions.

Post to the ledger accounts. (Post entries in the order of information presented in the question.)

Prepare a trial balance on October 31, 2017.

This is the trial balance of Ivanhoe Company on September 30. IVANHOE COMPANY Trial Balance September 30, 2017 Debit Credit 23,640 Cash Accounts Receivable 7,040 4,270 Supplies 10,170 Equipment 9,240 Accounts Payable 3,270 Unearned Service Revenue 19,440 Common Stock Retained Earnings 13,170 $45,120 $45,120 The October transactions were as follows. Oct. 5 Received $1,310 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,410. 15 Paid employee salaries $1,110. 17 Performed $580 of services in exchange for cash. 20 Paid $1,830 to creditors for accounts payable due. 29 Paid a $250 cash dividend. 31 Paid utilities $420