Vintage Plains provides sight-seeing tours in vintage biplanes. The company is owned by Alex Bell. The closing balances at the end of September 2019 and the chart of accounts is shown below. Vintage Plains Assets Balance Sheet As at September 30, 2019 Liabilities Cash $8,300 Accounts Payable $8,900 Accounts Receivable $6,300 Unearned Revenue $4,000 Prepaid Insurance $1,100 Bank Loan $20,700 Equipment $39,200 Total Liabilities $33,600 Owners' Equity Bell, Capital $21,300 Total Liabilities & Owners' Total Assets $54,900 $54,900 Equity Account Account Account Description Account Description # ASSETS REVENUE Cash 101 Service Revenue 400 Accounts Receivable 105 EXPENSES Prepaid Insurance 110 Advertising Expense 500 Equipment LIABILITIES 120 Insurance Expense Interest Expense 515 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Bank Loan 215 OWNER'S EQUITY Bell, Capital 300 Bell, Withdrawals 310 During the month of October, Vintage Plains had the following transactions. Do not enter dollar signs or commas in the input boxes. Date Account Title and Explanation PR Debit Credit 2019 Oct 2 Cash Bell, Capital 300 101 $6,000 $6,000 Owner invested cash Oct 6 Cash 101 $1,870 Unearned Revenue 210 $1,870 Received deposit for future services Oct 13 Insurance Expense 515 $850 Accounts Payable 200 $850 Record insurance bill Required a) Post the journal entries to the general ledger for October 2019. b) Fill in the PR column in the journal with the proper ledger numbers. If there is no entry to a particular account on a given date, please leave that row blank. Do not enter commas in the input boxes. Account: Cash Description PR DR CR GL No. 101 Balance Date 2019 Oct 1 Opening Balance 8300 DR = Oct 2 J1 6000 14300 DR Oct 6 J1 1870 16170 DR Oct 13 J1 515 15655 DR Account: Accounts Receivable Date 2019 Description PR DR CR Oct 1 Opening Balance Oct 2 Oct 6 Oct 13 GL No. 105 Balance 6300 DR Account: Prepaid Insurance Date 2019 Description Oct 1 Opening Balance Oct 2 PR DR CR J1 Oct 6 J1 Oct 13 J1 Account: Equipment Date Description PR DR CR 2019 Oct 1 Opening Balance Oct 2 J1 Oct 6 J1 Oct 13 J1 Account: Accounts Payable Date Description 2019 Oct 1 Opening Balance Oct 2 GL No. 110 Balance GL No. 120 Balance GL No. 200 PR DR CR Balance J1 Oct 6 J1 Oct 13 J1 Account: Unearned Revenue GL No. 210 Date Description PR DR CR Balance 2019 Oct 1 Opening Balance Oct 2 J1 Oct 6 J1 Oct 13 Account: Bank Loan Date 2019 Description Oct 1 Opening Balance Oct 2 J1 GL No. 215 PR DR CR Balance J1 Oct 6 J1 Oct 13 J1 Account: Bell, Capital GL No. 300 Date 2019 Description PR DR CR Balance Oct 1 Opening Balance Oct 2 J1 Oct 6 J1 Oct 13 J1 Account: Insurance Expense Date Description PR 2019 Oct 2 Oct 6 J1 = Oct 13 J1 DR CR GL No. 515 Balance