The unadjusted trial balance of Carmina Stevens, Web Designer, is dated August 31, 2025: 

During September, the business completed the following transactions: 

Requirements 

1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Land; Furniture; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required. 

2. Open the T-accounts accounts listed in the unadjusted trial balance, together with their balances as of August 31. 

3. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal. 

4. Prepare the unadjusted trial balance of Carmina Stevens, Web Designer, as of September 30, 2025.

Transcribed Image Text:

CARMINA STEVENS, WEB DESIGNER Unadjusted Trial Balance August 31, 2025 Account Title Cash Accounts Receivable Supplies Prepaid Insurance Land Furniture Accounts Payable Utilities Payable Unearned Revenue Common Stock Dividends Service Revenue Rent Expense Utilities Expense Total Balance Debit $ 29,990 5,800 1,700 1,800 0 0 0 1,300 700 $ 47,250 Credit $ 0 0 0 35,950 11,300 $ 47,250