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

Sept. $1$ Issued common shares in exchange for $$21,200$ cash.

$2$ Paid $$1,590$ cash for rent for the month of September.

$5$ Purchased equipment for $$10,600,$ paying $$2,120$ in cash and the balance on account.

$8$ Earned $$7,420$ in revenue, receiving $$1,060$ cash and $$6,360$ on account.

$12$ Incurred $$530$ in advertising expense on account.

$20$ Paid $$3,180$ for repairs and maintenance expenses.

$25$ Paid $$5,300$ cash on balance owed for equipment.

$27$ Incurred and paid, income taxes for the month amounting to $$980.$

$30$ Declared and paid a $$530$ cash dividend.

Cullumber's chart of accounts shows: Cash, Accounts Receivable, Equipment, Accounts Payable, Common Shares, Retained Earnings,

Dividends Declared, Service Revenue, Rent Expense, Repairs and Maintenance Expense, Advertising Expense, and Income Tax

Expense.

Prepare a trial balance at September $30,2025.$

CULLUMBER CORPORATION

Trial Balance

September $30,2025$

Credit

Accounts Receivable

Equipment

Accounts Payable

Dividends Declared

Service Revenue

Rent Expense

Repairs and Maintenance Expense

Income Tax Expense

Advertising Expense

Totals

$

$