This is the trial balance ofSandhill Co.on September 30.

SANDHILL CO.

Trial Balance

September 30, 2022Debit

Credit

Cash$23,590Accounts Receivable6,990Supplies5,100Equipment11,000Accounts Payable$9,190Unearned Service Revenue4,100Common Stock19,390Retained Earnings14,000$46,680$46,680

The October transactions were as follows.

Oct. 5Received $1,510in cash from customers for accounts receivable due.10Billed customers for services performed $5,790.15Paid employee salaries $1,360.17Performed $550of services in exchange for cash.20Paid $1,830to creditors for accounts payable due.29Paid a $350cash dividend.31Paid utilities $470.

(a)

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