Use the following journal entries to create an unadjusted trial balance. Ensure both the credit and debit balances are equal. Using the double entry system.

Date	Account	Dr	Cr
2023-10-01	Cash	$8,800
	Fees Earned		$8,800
	(To record the fees earned on jobs completed)

Date	Account	Dr	Cr
2023-10-01	Cash	$1,250
	Accounts Receivable		$1,250
	(To record cash received from customers)

Date	Account	Dr	Cr
2023-10-02	Prepaid Rent	$5,400
	Cash		$5,400
	(To record the rent paid in advance)

Date	Account	Dr	Cr
2023-10-02	Accounts Payable	$775
	Cash		$775
	(To record the payment of Septembers electricity bill)

Date	Account	Dr	Cr
2023-10-05	Supplies	$3,250
	Accounts Payable		$3,250
	(To record the supplies purchased on account)

Date	Account	Dr	Cr
2023-10-06	Salary Payable	$1,600
	Cash		$1,600
	(To record salary paid)

Date	Account	Dr	Cr
2023-10-08	Accounts Receivable	$9,200
	Fees Earned		$9,200
	(To record the fees earned)

Transaction 1:

Paid $3,000 on account.

- Debit Accounts Payable: $3,000

- Credit Cash: $3,000

Transaction 2:

Paid cash for advertising $350.

- Debit Advertising Expense: $350

- Credit Cash: $350

Transaction 3:

Received cash from customers as an advance payment for services to be provided in the future and recorded as unearned fees, $8,000.

- Debit Cash: $8,000

- Credit Unearned Fees: $8,000

Transaction 4:

Received cash from customers on account, $2,500.

- Debit Cash: $2,500

- Credit Accounts Receivable: $2,500

Transaction 5:

Paid cash for supplies, $275.

- Debit Supplies Expense: $275

- Credit Cash: $275

Transaction 6:

Billed customers for services provided on account, $5,800.

- Debit Accounts Receivable: $5,800

- Credit Service Revenue: $5,800

Transaction 7:

Paid technician salary, $1,600.

- Debit Salary Expense: $1,600

- Credit Cash: $1,600

Transaction 8:

Received $22,500 cash for fees earned for jobs completed.

- Debit Cash: $22,500

- Credit Service Revenue: $22,500

Transaction 9:

Paid phone bill for the month, $620.

- Debit Phone Bill Expense: $620

- Credit Cash: $620

Transaction 10:

Received cash from customers on account, $12,000.

- Debit Cash: $12,000

- Credit Accounts Receivable: $12,000

Transaction 11:

Billed customers for services provided on account, $9,750.

- Debit Accounts Receivable: $9,750

- Credit Service Revenue: $9,750

Transaction 12:

T. Arget withdrew $4,500 for personal use.

- Debit T. Arget, Withdrawals: $4,500

- Credit Cash: $4,500

Transaction 13:

Purchased new office equipment for $6,400 paying $1,400 cash and the remainder on account.

- Debit Office Equipment: $6,400

- Debit Accounts Payable: $5,000

- Credit Cash: $1,400

- Credit Accounts Payable: $5,000

Date	Account	Dr	Cr
2023-10-09	Accounts Payable	$3,000
	Cash```		$3,000
	(To record the payment made)