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

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.

Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1.

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.)

Post to the ledger accounts. (Post entries in the order of information presented in the question.)

Prepare a trial balance on October 31, 2022.

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 Cash 10/5 10/17 Accounts Receivable 10/10 Supplies 10/15 Equipment 10/17 Accounts Payable 10/20 Unearned Service Revenue 10/29 Common Stock 10/31 Retained Earnings Retained Earnings Date Account Titles and Explanation Debit Credit Oct. 5 Cash 1,510 Accounts Receivable 1,510 Oct. 10 Accounts Receivable 5,050 Service Revenue 5,050 Oct. 15 10/31 Bal. Accounts Receivable 10/1 Bal. 7,280 10/10 10/5 Bal. Supplies 10/1 Bal. 4,620 Bal. > Equipment 10/1 Bal. 10,520 Accounts Payable 10/1 Bal. 9,480 Unearned Service Revenue 10/1 Bal. 3,620 Common Stock 10/1 Bal. 19,680 Retained Earnings 10/1 13,520 Retained Earnings 10/1 13,520 Dividends