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 3,620 Revenue 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. (a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings