Problems: Set A 141 6A This is the trial balance of Lacey Company on Septem ber 30 LACEY COMPANY Trial Balance September 30, 2017 loumalize transactions, post, and prepare a trial balance (LO 3, 4, 5), AP GLS Debit $19,200 2,600 2,100 8,000 Credit Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock $ 4,800 1,100 15,000 11,000 $31,900 Retained Earnings $31,900 The October transactions were as follows. Oct. 5 10 Billed customers for services performed $5,100 15 Paid employee salaries $1,200. 17 Performed $600 of services in exchange for cash. 20 Paid $1,900 to creditors for accounts payable due. 29 Paid a $300 cash dividend 31 Paid utilities $400. Received $1,300 in cash from customers for accounts receivable due. Instructions (a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. (Hint: The October 1 beginning amounts are the Septem- ber 30 balances in the trial balance above.) Provision should be made for these addi- tional accounts: Dividends, Service Revenue, Salaries and Wages Expense, and Utilities Expense. (b) Journalize the transactions, including explanations. (c) Post to the ledger accounts. (d) Prepare a trial balance on October 31, 2017. $17,300 Tot. trial balance $35,700 (d) Cash