Q$3$: On September $1,2011,$ the account balances of Night City Repair, Inc. were as follows.

During September the following summary transactions were completed.

Sept.

$08$ Paid $$1,400$ for salaries due employees, of which $$900$ is for September.

$10$ Received $$1,200$ cash from customer on account.

$12$ Received $$3,400$ cash for services performed in September.

$15$ Purchased store equipment on account $$3,000.$

$17$ Purchased supplies on account $$1,200.$

$20$ Paid creditor $$4,500$ on account.

$22$ Paid September rent $$500.$

$25$ Paid salaries $$1,250.$

$27$ Performed services on account and billed customer for services provided $$1,500.$

$29$ Received $$650$ from customer for future service.

Adjustment data consist of:

Supplies on hand $$1,200.$

Accrued salaries payable $$400.$

Depreciation is $$100$ per month.

Unearned service revenue of $$1,450$ is earned.

Required

$($a$)$ Journalize the September transactions. Prepare a trial balance at September $30.(6)$

$($b$)$ Journalize and post adjusting entries. Prepare an adjusted trial balance. $(6)$

$($c$)$ Prepare an income statement and a retained earnings statement for September and a balance sheet at

September $30.(8)$