The unadjusted trial balance of Clara Stanley, Web Designer, is dated August $31,2025$: View the August unadjusted trial balance.

During Septemberthe business completed the following transactions:

View the September transactions.

Read the requirements.

Requirement $1.$ Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Land; Furniture; Accounts Payable; Utilities Payable; Unearned Revenue; Stanley, Capital; Stanley, Withdrawals; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required. $($Record debits first, then credits. Exclude explanations from journal entries.$)$

Sep. $1$: Received $$38,000$ cash and gave capital to Stanley.