Sept $1.$ To launch the new business, the following assets were initially contributed by Sarah Singer in exchange for common stock: Cash, $$25,800$; Accounts Receivable, $$4,500$; Supplies, $$2,500$; and Office Equipment, $$16,500.$

Sept $1.$ Paid three months' rent in advance on a new lease rental contract, $$3,600.$

Sept $2.$ Paid the premiums on property and casualty insurance policies, $$1,800.($This total insurance policy premium covers six months$)$

Sept $4.$ Received cash from the Gaines Company $($a new client$)$ as an advance payment for services to be provided, and the amount will be recorded as Unearned Revenue for $$4,200.$

Sept $5.$ Purchased a new computer on account from Brown's Computer Nook for $$3,600.$ The useful life of the computer has been estimated to be $5$ years.

Sept $6.$ Received cash from clients for services performed on account for $$2,600.$

Sept $9.$ Paid cash to the Mason Tribune for a newspaper advertisement, $$240.$

Sept $12.$ Recorded services provided on account for various clients for the period of September $1-12,$ for $$5,700.$

Sept $13.$ Paid Brown's Computer Nook for part of the liability incurred earlier $($back on Sept $5),$ $$690.$

Sept $14.$ Paid part$-$time receptionist for two weeks' salary, $$1,100.$

Sept $17.$ Paid cash for supplies, $$1,000.$

Sept $20.$ Purchased additional office equipment on account from Cabrillo Office Supply store for $$2,650.$

Sept $20.$ Recorded services provided on account for various clients for the period of September $13-20,$ $$4,360.$

Sept $24.$ Received cash from clients for fees earned during the period of September $17-24($not on account$),$ $$6,100.$

Sept $26.$ Received cash from clients on account from September $12$ services, $$2,200.$

Sept $28.$ Paid part$-$time receptionist for two weeks' salary, $$1,100.$

Sept $29.$ Paid telephone bill for September, $$370.$

Sept $29.$ Paid electricity bill for September, $$515.$

Sept $30.$ Recorded cash from clients for fees earned for the period of September $25-30($not on account$),$ $$3,450.$

Sept $30.$ Recorded services provided on account for the remainder of September, $$2,100.$

Sept $30.$ Paid dividends of $$2,500.$

Adjustment data for Sarah's Designs, Inc., as of September $30,20$XX:

Prepaid Insurance expired during September is $$300.$

Supplies on hand on September $30$ have a total value of $$2,130.$

Monthly depreciation of office equipment is $$320.$

Monthly depreciation of computer is $$60.$

Prepaid Rent expired during September is $$1,200.$

Accrued receptionist salary on September $30$ is $$200.$

Unearned Revenue balance on Sept $30$ amounts to $$3,600.$

Prepare an unadjusted trial balance for September $30,20$XX$.$