The transactions of Carla Vista Brothers Limited are recorded in the general journal below.

General Journal
Date			Account Titles and Explanation		Debit		Credit
2024
Sept.	1		Cash		20,260
			Common Shares				20,260
			(Shareholders invested cash in business)
	4		Vehicles		40,030
			Cash				15,110
			Bank Loan Payable				24,920
			(Paid cash and issued two-year, 9% bank loan for balance)
	8		Rent Expense		1,250
			Cash				1,250
			(Paid September rent)
	15		Prepaid Insurance		610
			Cash				610
			(Paid one-year liability insurance)
	18		Cash		3,450
			Service Revenue				3,450
			(Received cash for delivery services)
	20		Salaries Expense		970
			Cash				970
			(Paid salaries for current period)
	25		Utilities Expense		140
			Accounts Payable				140
			(Received a bill for September utilities)
	30		Dividends Declared		910
			Cash				910
			(Paid dividends)
	30		Accounts Receivable		1,770
			Service Revenue				1,770
			(Billed customer for delivery service)

(a) Post the journal entries to the accounts in the general ledger (use T accounts). (Post entries in the order presented in the problem statement.)

Cash
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount
	enter a debit amount		enter a credit amount
	enter a debit amount		enter a credit amount
	enter a debit amount		enter a credit amount
	enter a debit amount		enter a credit amount

Accounts Receivable
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Prepaid Insurance
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Vehicles
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Accounts Payable
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Bank Loan Payable
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Common Shares
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Dividends Declared
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount

Service Revenue
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount
	enter a debit amount		enter a credit amount

Rent Expense
choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a debit amount	choose a transaction date Sept. 1Sept. 4Sept. 8Sept. 15Sept. 18Sept. 20Sept. 25Sept. 30Sept. 30 Bal.	enter a credit amount
	enter a debit amount		enter a credit amount