This is the trial balance of Cu lumber Company on September 30. CULLUMBER COMPANY Trial Balance September 30, 2022 Debit Credit Cash S 16.128 Accounts Receivable 2,194 Supplies 1.764 Equipment 6,720 Accounts Payable $ 4,032 Unearned Service Revenue 924 Common Stock 12.600 Retained Earnings 9,240 $ 26,796 $ 26,796 The October transactions were as follows. Oct. 5 10 15 Received 51,092 in cash from customers for accounts receivable due Billed customers for services performed 54,234 Paid employee salaries 5 1,008. Performed 5504 of services in exchange for cash Paid S 1,596 to creditors for accounts payable due. 17 20 29 Paidas 252 cash dividend. 31 Paid utilities 5 336. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1 (Hint: The October 1 beginning amounts are the September 30 balances in the trial balance above. Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings eTextbook and Media