This is the trial balance of Pharoah Company on September 30.

PHAROAH COMPANY Trial Balance September 30, 2022
		Debit		Credit
Cash		$ 23,940
Accounts Receivable		7,340
Supplies		4,530
Equipment		10,430
Accounts Payable				$ 9,540
Unearned Service Revenue				3,530
Common Stock				19,740
Retained Earnings				13,430
		$ 46,240		$ 46,240

The October transactions were as follows.

Oct. 5		Received $ 1,330 in cash from customers for accounts receivable due.
10		Billed customers for services performed $ 5,660.
15		Paid employee salaries $ 1,270.
17		Performed $ 600 of services in exchange for cash.
20		Paid $ 1,960 to creditors for accounts payable due.
29		Paid a $ 310 cash dividend.
31		Paid utilities $ 310.

(a)

Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1.

Cash
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Cash	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Cash
Accounts Receivable
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Accounts Receivable	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Accounts Receivable
Supplies
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Supplies	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Supplies
Equipment
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Equipment	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Equipment
Accounts Payable
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Accounts Payable	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Accounts Payable
Unearned Service Revenue
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Unearned Service Revenue	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Unearned Service Revenue
Common Stock
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Common Stock	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Common Stock
Retained Earnings
choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Retained Earnings	choose a transaction date 10/1 Bal.10/510/1010/1510/1710/2010/2910/31	enter the opening balance for Retained Earnings