Problems: Set A 141 Journalise transactions, post, and prepare a trial balance. (LO 3,4,5), AP GLS P3-6A This is the trial balance of Lacey Company on September 30. LACEY COMPANY Trial Balance September 30, 2017 Debit Credit Cash $19,200 Accounts Receivable 2,600 Supplies 2.100 Equipment 8,000 Accounts Payable $ 4,800 Unearned Service Revenue 1.100 Common Stock 15,000 Retained Earnings 11,000 $31,900 $31.900 The October transactions were as follows. Oct. 5 Received $1,300 in cash from customers for accounts receivable due. 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. 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 (d) Cash $17,300 Tot trial balance $35,700