This is the trial balance of Oriole Company on September 30. The October transactions were as follows. Received $1, 310 in cash from customers for accounts receivable due. Billed customers for services performed $5, 800. Paid employee salaries $1, 190. Performed $550 of services in exchange for cash. Paid $1, 830 to creditors for accounts payable due. Paid a $300 cash dividend. Paid utilities $320. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1