Selected transactions for Carla Vista Corporation during September $2025,$ its first month in business, are presented below:

Sept. $1$ Issued common shares in exchange for $$23,600$ cash.

$2$ Paid $$1,770$ cash for rent for the month of September.

$5$ Purchased equipment for $$11,800,$ paying $$2,360$ in cash and the balance on account.

$8$ Earned $$8,260$ in revenue, receiving $$1,180$ cash and $$7,080$ on account.

$12$ Incurred $$590$ in advertising expense on account.

$20$ Paid $$3,540$ for repairs and maintenance expenses.

$25$ Paid $$5,900$ cash on balance owed for equipment.

$27$ Incurred and paid, income taxes for the month amounting to $$1,100.$

$30$ Declared and paid a $$590$ cash dividend. ate

Account Titles and Explanation

Cash

Common Shares

t$.2$

Rent Expense

Cash

t$.5$

Equipment

Cash

Accounts Payable

Arrointe Reroivahle

t$.12$

Advertising Expense

Accounts Payable

t$.20$

Repairs and Maintenance Expense

Cash

Accounts Payable

Cash

t$.27$

Income Tax Expense

Cash

t$.30$

Debit

Credit

$|$ Post the transactions to T accounts. $($Post entries in the order presented in the problem.$)$