This is the trial balance of Sunland Company on September 30. SUNLAND COMPANY Trial Balance September 30, 2022 Debit Credit Cash $ 22,272 Accounts Receivable 3,016 Supplies 2,436 Equipment 9,280 Accounts Payable $ 5,568 Unearned Service Revenue 1,276 Common Stock 17,400 Retained Earnings 12,760 $37,004 $37,004 The October transactions were as follows. Oct. 5 Received $1,508 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,916. 15 Paid employee salaries $1,392. 17 Performed $696 of services in exchange for cash. 20 Paid $2,204 to creditors for accounts payable due. 29 Paid a $348 cash dividend. 31 Paid utilities $464. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. (Hint: The October 1 beginning amounts are the September 30 balances in the trial balance above.) Cash Accounts Receivable Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings