This is the trial balance of Lacey Company on September 30 . 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. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Cash } \\ \hline 10/1 Bal. V & 19200 & \\ \hline \multicolumn{3}{|c|}{ Accounts Receivable } \\ \hline & & \\ \hline \multicolumn{3}{|c|}{ Supplies } \\ \hline & & \\ \hline \multicolumn{3}{|c|}{ Equipment } \\ \hline & & \\ \hline \multicolumn{3}{|c|}{ Accounts Payable } \\ \hline & & \\ \hline \multicolumn{3}{|c|}{ Unearned Service Revenue } \\ \hline & & \\ \hline \multicolumn{3}{|c|}{ Common Stock } \\ \hline & & \\ \hline \multicolumn{3}{|c|}{ Retained Earnings } \\ \hline & & \\ \hline \end{tabular}