This is the trial balance of Cullumber Company on September 30.

CULLUMBER COMPANY Trial Balance September 30, 2022
		Debit		Credit
Cash		$ 24,020
Accounts Receivable		7,420
Supplies		4,210
Equipment		10,110
Accounts Payable				$ 9,620
Unearned Service Revenue				3,210
Common Stock				19,820
Retained Earnings				13,110
		$45,760		$45,760

The October transactions were as follows.

Oct. 5		Received $1,380 in cash from customers for accounts receivable due.
10		Billed customers for services performed $5,870.
15		Paid employee salaries $1,030.
17		Performed $550 of services in exchange for cash.
20		Paid $1,980 to creditors for accounts payable due.
29		Paid a $320 cash dividend.
31		Paid utilities $380.

Journalize the transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 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.)