Question

Required information (The following information applies to the questions displayed below Pirates Incorporated had the following balances at the beginning of September. Part 2 of 3 PIRATES INCORPORATED Trial Balance counts Cash Accounts Receivable Supplies Land Accounts Payable Noten Payable Common Stock Retained Earnings points Debits Credits 5,700 1,700 6,800 10,400 eBook 6,700 2,200 8,200 7.500 Print 24.600 $25 600 Totals 24600 $24 The following transactions occur in September September 1 Provide services to customers for cash, 3,900 September 2 Purchase land with a long-tern note for $5, 600 from Crinson Company. September 4 Receive an invoice for $420 from the local newspaper for an advertisement that appeared on September 2 September 8 Provide serviees to eustomere on account for $5,200 September 10 Purchase supplies on account for $1,200 September 13 Pay $3,200 to Crimaon Company for a long-tern note. September 18 Receive $4,200 Eron customers on account September 20 Pay $820 for Septenber's rent. September 30 Pay Septenber's utility bill of $1,600. September 30 Paymployees $3,200 for salaries for the month of September September 30 Pay a cash dividend of $1,200 to shareholders.

Answer 1

Ans- T-Accounts

	Cash Account
Beg.Bal. Sep 1	5,700	Sep.13	3,200
Sep.1	3,900	Sep.20	820
Sep.18	4,200	Sep.30	1,600
Sep. 30 End Bal.	3,780	Sep.30	3,200
		Sep.30	1,200
	Accounts Receivable
Sep.1 Beg. Bal.	1,700	Sep.18	4,200
Sep.8	5,200
Sep.30 End Bal.	2,700
	Supplies Account
Sep. 1 Beg. Bal.	6,800
Sep.10	1,200
Sep.30 End Bal.	8,000
	Land Account
Sep.1 Beg. Bal.	10,400
Sep. 2	5,600
Sep.30 End Bal.	16,000
	Accounts Payable
		Sep.1 Beg. Bal.	6,700
		Sep.4	420
		Sep.10	1,200
		Sep.30 End Bal.	8,320
	Notes Payable
Sep.13	3,200	Sep.1 Beg. Bal.	2,200
		Sep.2	5,600
		Sep.30 End Bal.	4,600
	Common Stock
		Sep.1 Beg. Bal.	8,200
		Sep.30 End Bal.	8,200
	Retained Earnings Account
		Sep.1 Beg. Bal.	7,500
		Sep. 30 End Bal.	7,500
	Dividends Account
Sep.30	1,200
Sep.30 End Bal.	1,200
	Service Revenue
		Sep.1	3,900
		Sep.8	5,200
		Sep.30 End Bal.	9,100
	Salaries Expense Account
Sep. 30	3,200
Sep.30 End Bal.	3,200
	Rent Expense Account
Sep.30	820
Sep.30 End Bal.	820
	Advertising Expense A/c
Sep.4	420
Sep.30 End Bal.	420
	Utilities Expense Account
Sep.30	1,600
Sep.30 End Bal.	1,600

Pirates Incorporated

Trial Balance

For the Month Ended September 30

Accounts	Debit ($)	Credit ($)
Cash	3,780
Accounts Receivable	2,700
Supplies	8,000
Land	16,000
Accounts Payable		8,320
Notes Payable		4,600
Common Stock		8,200
Retained Earnings		7,500
Dividends	1,200
Service Revenue		9,100
Salaries Expenses	3,200
Rent Expense	820
Advertising Expense	420
Utilities Expense	1,600
Total	$37,720	$37,720

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