This is the trial balance of Cullumber Company on September 30. CULLUMBER COMPANY Trial Balance September 30, 2022 Debit Credit Cash $ 16,128 2,184 1.764 6,720 Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings $ 4,032 924 12,600 9,240 $ 26,796 $ 26,796 The October transactions were as follows. Oct. 5 10 15 17 Received $ 1,092 in cash from customers for accounts receivable due. Billed customers for services performed $4,284. Paid employee salaries $1,008. Performed $ 504 of services in exchange for cash Paid $ 1,596 to creditors for accounts payable due. Paid a $ 252 cash dividend. Paid utilities $ 336. 20 29 31 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 10/1 Bal. 16128 Accounts Receivable 10/1 Bal. 2184 Supplies 10/1 Bal. 1764 Equipment 10/1 Bal. 6720 Accounts Payable 10/1 Bal. 4032 Unearned Service Revenue 10/1 Bal. 924 Common Stock 10/1 Bal. 12600 Retained Earnings 10/1 Bal. 9240 Date Account Titles and Explanation Debit Credit ct. 5 Cash 1092 Accounts Receivable 1092 ct 10 V Accounts Receivable 4284 Service Revenue 4284 ct 15 Salaries and Wages Expense 1008 JULIE Cash 1008 ct 17 Cash 504 Service Revenue 504 ct. 20 Accounts Payable 1596 Cash 1596 ct. 29 Dividends 252 Cash 252 ct. 31 V Utilities Expense 336 Cash 336 Post to the ledger accounts. (Post entries in the order of information presented in the question.) Cash 10/1 Bal. 16.128