This is the trial balance of Crane Company on September 30. The October transactions were as follows. Oct. 5 Received $1,480 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,990. 15 Paid employee salaries $1,080. 17 Performed $580 of services in exchange for cash. 20 Paid $1,940 to creditors for accounts payable due. 29 Paid a $340 cash dividend. 31 Paid utilities $380. (a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1