Utilities Expense. P2-8A Pirates Incorporated had the following balances at the beginning of September. steps in the of external PIRATES INCORPORATED 2-6) Trial Balance September 1 Accounts Debits Credits Cash $ 6,500 Accounts Receivable 2,500 Supplies 7,600 Land 11,200 Accounts Payable $7,500 Notes Payable 3,000 Common Stock 9,000 Retained Earnings 8,300 Total $27,800 $27,800 The following transactions occur in September. September 1 September 2 September 4 Provide services to customers for cash, $4,700. Purchase land with a long-term note for $6,400 from Crimson Company. Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2. Provide services customers on account for $6,000. September 8 September 10 September 13 September 18 September 20 Pay $900 for September's rent. September 30 Pay September's utility bill of $2,000. September 30 September 30 Purchase supplies on account for $1,100. Pay $4,000 to Crimson Company for a long-term note. Receive $5,000 from customers on account. Pay employees $4,000 for salaries for the month of September. Pay a cash dividend of $1,100 to shareholders.

P2-8A Pirates Incorporated had the following balances at the beginning of September PIRATES INCORPORATED Trial Balance September 1 Debits $6,500 2.500 7,600 11,200 Credits Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Total $7,500 3.000 9.000 8.300 $27.800 $27.800 The following transactions occur in September, September 1 Provide services to customers for cash. 54,700. September 2 Purchase land with a long-term note for $6,400 from Crimson Company. September 4 Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $6,000. September 10 Purchase supplies on account for $1,100. September 13 Pay $4,000 to Crimson Company for a long-term note. September 18 Receive $5,000 from customers on account. September 20 Pay $900 for September's rent. September 30 Pay September's utility bill of $2,000. September 30 Pay employees $4,000 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders. P2-8A Pirates Incorporated had the following balances at the beginning of September PIRATES INCORPORATED Trial Balance September 1 Debits $6,500 2.500 7,600 11,200 Credits Accounts Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Total $7,500 3.000 9.000 8.300 $27.800 $27.800 The following transactions occur in September, September 1 Provide services to customers for cash. 54,700. September 2 Purchase land with a long-term note for $6,400 from Crimson Company. September 4 Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $6,000. September 10 Purchase supplies on account for $1,100. September 13 Pay $4,000 to Crimson Company for a long-term note. September 18 Receive $5,000 from customers on account. September 20 Pay $900 for September's rent. September 30 Pay September's utility bill of $2,000. September 30 Pay employees $4,000 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders