• Sept. 1 Began a public accounting practice by investing $48,000 in cash and office equipment having a $11,800 fair value. 1 Prepaid cash for three months' rent in advance on suitable office space, $8,700. 2 Purchased on credit used office equipment, $5,800, and office supplies, $1,180. 4 Completed accounting work for a client and immediately received payment of $6,000 cash. 8 Completed accounting work on credit for Frontier Bank, $3,800. 10 Paid for the items purchased on credit on September 2. 14 Paid the annual $2,800 premium on an insurance policy. 15 Registered to attend an all-day seminar, costing $800 on October 20 regarding ethical accounting practices and will pay when attending. 18 Received $1,400 from Frontier Bank for the work completed on September 8. 24 Completed accounting work on credit for Travis Realty, $2,750. 28 Withdrew $3,400 cash from the practice to pay personal expenses. 29 Purchased additional office supplies on credit, $630. 30 Paid the September utility bills, $840. • Required Prepare journal entries to record the transactions. Prepare the unadjusted trial balance for the month of September.