[The following information applies to the questions displayed below.]

Pirates Incorporated had the following balances at the beginning of September.

PIRATES INCORPORATED Trial Balance September 1AccountsDebitsCreditsCash$6,500Accounts Receivable2,500Supplies7,600Land11,200Accounts Payable$7,500Notes Payable3,000Common Stock9,000Retained Earnings8,300Totals$27,800$27,800

The following transactions occur in September.

September1Provide services to customers for cash, $4,700.September2Purchase land with a long-term note for $6,400 from Crimson Company.September4Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2.September8Provide services to customers on account for $6,000.September10Purchase supplies on account for $1,100.September13Pay $4,000 to Crimson Company for a long-term note.September18Receive $5,000 from customers on account.September20Pay $900 for September's rent.September30Pay September's utility bill of $2,000.September30Pay employees $4,000 for salaries for the month of September.September30Pay a cash dividend of $1,100 to shareholders. Journal entry worksheet 5 Note: Enter debits before credits. Provide services to customers for cash, $4,700. 2 Purchase land with a long-term note for $6,400 from Crimson Company. 3 Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2 . 4 Provide services to customers on account for $6,000. 5 Purchase supplies on account for $1,100. 6 Pay $4,000 to Crimson Company for a long-term note. 7 Receive $5,000 from customers on account. 7 Receive $5,000 from customers on account. 8 Pay $900 for September's rent. 9 Pay September's utility bill of $2,000. 10 Pay employees $4,000 for salaries for the month of September. 11 Pay a cash dividend of $1,100 to shareholders