This is the trial balance of Lacey Company on September 30. LACEY COMPANY Trial Balance September 30, 2022 Debit Credit Cash $19,200 Accounts Receivable 2,600 Supplies 2,100 Equipment 8,000 Accounts Payable Unearned Service Revenue Common Stock $4,800 1,100 15,000 Retained Earnings 11,000 $31,900 $31,900 The October transactions were as follows. Oct. 5 Received $1,300 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,100. 15 Paid employee salaries $1,200. 17 Performed $600 of services in exchange for cash. 20 Paid $1,900 to creditors for accounts payable due. 29 Paid a $300 cash dividend. 31 Paid utilities $400. 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.) 10/1 Bal. Cash 19200 Accounts Receivable 10/1 Bal. 2600 Supplies 10/1 Bal. 2100 Equipment 10/1 Bal. 8000 Toxtbook and Modia Accounts Payable 10/1 Bal. 4800 Unearned Service Revenue 10/1 Bal. 1100 Common Stock 10/1 Bal. 15000 Retained Earnings 10/1 Bal. 11000 Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Oct. 5 Cash Accounts Receivable Oct. 10 Accounts Receivable Service Revenue Debit 1300 5100 Oct. 15 Salaries and Wages Expense 1200 Cash Oct. 17 Cash Service Revenue 600 Oct. 20 Accounts Payable 1900 Cash Oct. 29 Dividends Oct. 31 Cash Utilities Expense Cash 300 400 Credit 1300 5100 1200 600 1900 300 400 Post to the ledger accounts. (Post entries in the order of information presented in the question.) Cash 10/1 Bal. 19,200 10/1 Bal. Accounts Receivable 2,600 Supplies 10/1 Bal. 2,100 Equipment 10/1 Bal. 8,000 Retained Earnings Accounts Payable 10/1 Bal. 4,800 Unearned Service Revenue 10/1 Common Stock Bal. 1,100 10/1 Bal. 15,000 10/1 11,000 Dividends Service Revenue Salaries and Wages Expense Utilities Expense