This is the trial balance of Cullumber Company on September 30. CULLUMBER COMPANY Trial Balance September 30, 2022 Debit Credit Cash $ 23,880 Accounts Receivable 7,280 Supplies 4,620 Equipment 10,520 Accounts Payable $ 9,480 Unearned Service Revenue 3,620 Common Stock 19,680 Retained Earnings 13,520 $46,300 $46,300 The October transactions were as follows. Oct. 5 Received $1,510 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,050. 15 Paid employee salaries $1,110. 17 Performed $570 of services in exchange for cash. 20 Paid $1,980 to creditors for accounts payable due. 29 Paid a $300 cash dividend. 31 Paid utilities $320. Journalize the transactions. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Oct. 5 Cash Accounts Receivable Oct. 10 Accounts Receivable Service Revenue Oct. 15 4 Salaries and Wages Expense Cash Oct. 17 + Cash Service Revenue Oct. 20 + Accounts Payable Cash Oct. 294 Dividends Cash Cash Oct. 31 A Utilities Expense Cash