[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 1
Accounts	Debits			Credits
Cash	$	4,500
Accounts Receivable		500
Supplies		5,600
Land		9,200
Accounts Payable				$	5,500
Notes Payable					1,000
Common Stock					7,000
Retained Earnings					6,300
Totals	$	19,800		$	19,800

The following transactions occur in September.

September		1		Provide services to customers for cash, $2,700.
September		2		Purchase land with a long-term note for $4,400 from Crimson Company.
September		4		Receive an invoice for $300 from the local newspaper for an advertisement that appeared on September 2.
September		8		Provide services to customers on account for $4,000.
September		10		Purchase supplies on account for $1,100.
September		13		Pay $2,000 to Crimson Company for a long-term note.
September		18		Receive $3,000 from customers on account.
September		20		Pay $700 for September's rent.
September		30		Pay September's utility bill of $1,000.
September		30		Pay employees $2,000 for salaries for the month of September.
September		30		Pay a cash dividend of $1,200 to shareholders.

Accounts Receivable Beg Bal Beg. Bal. Cash 4,500 2,700 3,000 September 1 September 18 2,000 September 13 700 September 20 1,000 September 30 2,000 September 30 1,200 September 30 End. Bal. End. Bal. Supplies Land Beg. Bal. Beg Bal End. Bal. End. Bal. Accounts Payable Notes Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Common Stock Retained Earnings Beg. Bal. Beg. Bal End. Bal. End. Bal. Dividends Service Revenue Beg Bal. Beg Bal End. Bal. End. Bal. Salaries Expense Rent Expense Beg. Bal. Beg. Bal. Advertising Expense Utilities Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal