1. Weida Surveying, Inc., provides land surveying services. During September, its transactions included the following.

Sept. 1	Paid rent for the month of September, $4,400.
Sept. 3	Billed Fine Line Homes $5,620 for surveying services. The entire amount is due on or before September 28. (Weida uses an account entitled Surveying Revenue when billing clients.)
Sept. 9	Provided surveying services to Sunset Ridge Developments for $2,830. The entire amount was collected on this date.
Sept. 14	Placed a newspaper advertisement in the Daily Item to be published in the September 20 issue. The cost of the advertisement was $165. Payment is due in 30 days.
Sept. 25	Received a check for $5,620 from Fine Line Homes for the amount billed on September 3.
Sept. 26	Provided surveying services to Thompson Excavating Company for $1,890. Weida collected $400 cash, with the balance due in 30 days.
Sept. 29	Sent a check to the Daily Item in full payment of the liability incurred on September 14.
Sept. 30	Declared and paid a $7,600 cash dividend to the companys stockholders.

	Assets			=	Liabilities	+	Equity
							Retained Earnings
Date	Cash	+	Accounts Receivable	=	Accounts Payable	+	Surveying Revenue	+	Expenses	+	Dividends
Sept. 1
Sept. 3
Sept. 9
Sept. 14
Sept. 25
Sept. 26
Sept. 29
Sept. 30