Trial Balance September 30, 2025 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 Accounts Receivable Supplies Equipment Accounts Payable VIV