This is the trial balance of Sunland Company on September 30 . The October transactions were as follows. Oct. 5 Received \\( \\$ 1,360 \\) in cash from customers for accounts receivable due. 10 Billed customers for services performed \\( \\$ 5,700 \\). 15 Paid employee salaries \\( \\$ 1,230 \\). 17 Performed \\( \\$ 640 \\) of services in exchange for cash. 20 Paid \\( \\$ 1,820 \\) to creditors for accounts payable due. 29 Paid a \\( \\$ 270 \\) cash dividend. 31 Paid utilities \\( \\$ 450 \\). Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October