This is the trial balance of Oriole Company on September 30. ORIOLE COMPANY Trial Balance September 30, 2022 Debit Credit Cash $ 23,400 6,800 Accounts Receivable Supplies Equipment 4,610 10.510 $9,000 Accounts Payable Unearned Service Revenue Common Stock 3,610 19,200 Retained Earnings 13,510 $45,320 $45,320 The October transactions were as follows. Oct. 5 10 15 Received $1,510 in cash from customers for accounts receivable due. Billed customers for services performed $5,560. Paid employee salaries $1,360. Performed $580 of services in exchange for cash. Paid $1,920 to creditors for accounts payable due. Paid a $330 cash dividend. 17 20 29 31 Paid utilities $480. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. Cash 10/1 Bal. 23400 Accounts Receivable 10/1 Bal. 6800 Supplies 10/1 Bal. 4610 Equipment 10/1 Bal. 10510 Accounts Payable 10/1 Bal 9000 Unearned Service Revenue 10/1 Bal. 3610 Common Stock 10/1 Bal. 19200 Retained Earnings 10/1 Bal. 13510 Date Account Titles and Explanation Debit Credit Oct. 5 Cash 1510 Accounts Receivable 15 Oct. 10 Accounts Receivable 5560 Service Revenue 55 Oct. 15 Salaries and Wages Expense 1360 Cash 13 Oct. 17 Cash 580 Service Revenue 5 Oct. 20 Accounts Payable 1920 Cash 19 Oct. 29 Dividends 330 Cash 3 Oct. 31 Utilities Expense 480 Cash Post to the ledger accounts. (Post entries in the order of information presented in the question.) Cash 10/1 Bal. 23,400 Accounts Receivable 10/1 Bal. 6,800 Supplies 10/1 Bal. 4,610 Equipment 10/1 Bal. 10,510 Accounts Payable 10/1 Bal. 9,000 Unearned Service Revenue 10/1 Bal. 3,610 Common Stock 10/1 Bal. 19,200 Retained Earnings 10/1 13,510 Dividends Service Revenue Salaries and Wages Expense Utilities Expense 1