This corporation sells office products and performs accounting services. F & G uses the Perpetual Inventory system and had the following balances: F & G Office Supplies and Services Trial Balance September 1, 2019 Title Debit Credit Cash 9,000 Accounts Receivable 2,240 Supplies 860 Equipment 25,000 Accumulated Depreciation 1,000 Accounts Payable 3,400 Unearned Service Revenue 4,000 Salaries and Wages Payable 1,700 Common Stock 20,000 Retained Earnings 7,000 Totals $37,100 $37,100 During the month of September, the following summary transactions were completed. Sept 1 Paid September's rent $375. 8 Paid $3,550 for salaries due employees, of which 1,850 is for September and $1,700 is for August. 11 Received $2,000 cash from customers in payment of account. 11 Purchased merchandise on account from dd's Discount Supply $9,000, terms 2/10, n/30. 12 Sold merchandise on account for $5,500, terms 2/10, n/30. The cost of the merchandise sold was $4,000. 14 Received credit from dd's Discount Supply for merchandise returned $300. 18 Received collections in full, less discounts, from customers billed on sales of $5,500 on September 12. 20 Paid dd's Discount Supply in full, less discount. 22 Paid Salaries $3,550. 22 Received $4,300 Cash for services performed in September. 23 Sold merchandise for $3,500. The cost of this merchandise was $1,500. 25 Purchased equipment on account $5,000. 26 Purchased supplies on account $1,500. 28 Paid creditors $3,000 of accounts payable due. 29 Performed services on account and billed customers $700. 29 Received $675 from customers for services to be performed in the future. Adjustment Data: 1. Supplies on hand are valued at $1,400. 2. Accrued salaries are $1,750. 3. Depreciation for the month is $250. 4. $550 of services related to the unearned service revenue has not been earned by month end. Instructions: 1. Enter the September 1, balances in ledger accounts. 2. Journalize the September transactions. 3. Post to the ledger accounts. HINT: You will need to add some accounts to the beginning ones available. 4. Journalize and Post the Adjusting Entries. 5. Prepare an adjusted trial balance at September 30, 2019. 6. Journalize the Closing Entries