On August 31, 2012, the Rijo Equipment Repair Corp.'s post-closing trial balance was as follows. The company prepares its adjusting entries monthly.

During September, the following transactions were completed:
Sept. 4. Paid employees $2,200 for salaries due, of which $800 was for September salaries payable and $1,400 for August.
6 Received $2,400 cash from customers in payment of accounts.
11 Received $8,800 cash for services performed in September.
12 Sold common shares for $5,000.
17 Purchased supplies on account, $2,000.
21 Paid creditors $7,000 of accounts payable due.
24 Paid September and October rent $2,000 ($1,000 per month).
25 Paid salaries, $2,200.
26 Performed services on account, $1,600.
27 Received $1,300 from customers for services to be provided in the future.
28 Declared and paid a dividend, $500.
28 Paid income tax for the month, $600.
Adjustment data for the month:
1. Supplies on hand total $1,200.
2. Accrued salaries payable are $1,600.
3. Accrued service revenue for $600.
4. The equipment has a useful life of 10 years.
5. Unearned revenue of $800 has been earned.
Instructions
(a) Prepare T accounts, and enter the opening balances at September 1.
(b) Prepare and post the September transaction entries.
(c) PrepareatrialbalanceatSeptember30.
(d) Prepare and post the adjusting journal entries for the month.
(e) PrepareanadjustedtrialbalanceatSeptember30.
(f) Prepare an income statement, statement of changes in equity, and statement of financial position for the month.

RIJO EQUIPMENT REPAIR CORP Post-Closing Trial Balance August 31,2012 Debit $ 9,760 7,440 1,600 30,000 Credit Cash Accounts receivable Supplies Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Unearned revenue Common shares Retained earnings $ 3,000 6,200 1,400 800 20,000 17,400 $48,800 $48,800