Required information [The following information applies to the questions displayed below.] Pirates Incorporated had the following balances at the beginning of September. PIRATES INCORPORATED Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Trial Balance September 1 Debits Credits $ 6,200 2,200 7,300 10,900 $ 7,200 2,700 8,700 8,000 $26,600 $26,600 Common Stock Retained Earnings Totals The following transactions occur in September. September 1 Provide services to customers for cash, $4,400. September 2 Purchase land with a long-term note for $6,100 from Crimson Company. September 4 Receive an invoice for $470 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $5,700. September 10 Purchase supplies on account for $1,100. September 13 Pay $3,700 to Crimson Company for a long-term note. September 18 Receive $4,700 from customers on account. September 20 Pay $870 for September's rent. September 30 Pay September's utility bill of $1,850. September 30 Pay employees $3,700 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders. 4. Prepare a trial balance as of September 30. PIRATES INCORPORATED Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense | Advertising Expense Utilities Expense Totals Trial Balance September 30 Debit Credit $ 0 $ 0