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

SOLIS COMPANY Trial Balance September 30, 2014
		Debit		Credit
Cash		$ 23,370
Accounts Receivable		6,770
Supplies		4,250
Equipment		10,150
Accounts Payable				$ 8,970
Unearned Service Revenue				3,250
Common Stock				19,170
Retained Earnings				13,150
		$44,540		$44,540

The October transactions were as follows.

Oct. 5		Received $1,390 in cash from customers for accounts receivable due.
10		Billed customers for services performed $5,250.
15		Paid employee salaries $1,100.
17		Performed $560 of services in exchange for cash.
20		Paid $1,960 to creditors for accounts payable due.
29		Paid a $320 cash dividend.
31		Paid utilities $430.

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

CASH
Date	$	Date	$
ACCOUNTS RECEIVABLE
Date	$	Date	$
SUPPLIES
Date	$	Date	$
EQUIPMENT
Date	$	Date	$
ACCOUNTS PAYABLE
Date	$	Date	$
UNEARNED SERVICE REVENUE
Date	$	Date	$
COMMON STOCK
Date	$	Date	$
RETAINED EARNINGS
Date	$	Date	$