Required information Problem 2-8A Complete the steps in the measurement of external transactions (LO2-4,2-5, 2-6) [The following information applies to the questions displayed below) Pirates Incorporated had the following balances at the beginning of September. Credits PIRATES INCORPORATED Trial Balance September 1 Accounts Debits Cash $ 5,200 Accounts Receivable 1,200 Supplies 6,300 Land 9,900 Accounts Payable Notes Payable Common Stock Retained Earnings Totals $22,600 $ 6,200 1,700 7,700 7,000 $22,600 The following transactions occur in September September 1 Provide services to customers for cash, $3,400. September 2 Purchase land with a long-term note for $5,100 from Crimson Company. September 4 Receive an invoice for $370 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $4,700. September 10 Purchase supplies on account for $1,200. September 13 Pay $2,700 to Crimson Company for a long-term note. September 18 Receive $3,700 from customers on account. September 20 Pay $770 for September's rent. September 30 Pay September's utility bill of $1,350. September 30 Pay employees $2,700 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders. Cash Beg Bal September 1 September 18 5.200 3.400 3,700 Beg. Bal. September 8 Accounts Receivable 1,200 4,700 3,700 September 18 2,700 September 13 770 September 20 1,350 September 30 1,100 September 30 End, Bal End. Bal Supplies Land Beg. Bal Beg Bal. End. Bal End. Bal Accounts Payable Beg. Bal. Beg. Bal September 13 Notes Payable 1,700 2,700 5,100 September 2 End. Bal End. Bal. Common Stock Retained Earnings Beg. Bal Beg. Bal. End. Bal. End. Bal. Dividends Service Revenue Beg. Bal. Beg. Bal. End. Bal End. Bal. Salaries Expense Rent Expense Beg. Bal. Beg. Bal. End. Bal End. Bal. Advertising Expense Utilities Expense Beg. Bal. Bog. Bal. Required information Beg Bal Beg. Bal. End. Bal. End. Bal Salaries Expense Rent Expense Bog. Bal Bog. Bal. End. Bal. End. Bal Advertising Expense Utilities Expense Beg. Bal. Beg. Bal. End. Bal End. Bal