Findlay Testing, Inc., provides water testing and maintenance services for owners of hot tubs and swimming pools. During September the following transactions occurred:

Sept. 1 Purchased chemical supplies for $1,750 cash

5 Paid office rent for September, October, and November; the rent is $800 per month

8 Purchased $710 of office supplies on account

13 Received $600 from Simon Kenton in response to a bill sent in August for testing his hot tub water

Sept. 18 Received $7,500 from Alexander Blanchard upon completion of overhaul of his swimming pool water circulation system. Since the job was completed and collected for on the same day, no bill was sent to Blanchard.

25 Billed the city of Bellefontaine $4,200 for testing the water in the city’s outdoor pools during September

30 Recorded and paid September salaries of $3,720

Required:

1. Prepare a journal entry for each transaction.

2. Post the journal entries to Findley Testing’s ledger accounts.