On September 1, 2012, the account balances of Moore Equipment Repair were as

During September, the following summary transactions were completed.Sept. 8 Paid $1,400 for salaries due employees, of which $900 is for September.10 Received $1,200 cash from customers on account.12 Received $3,400 cash for services performed in September.15 Purchased store equipment on account $3,000.17 Purchased supplies on account $1,200.20 Paid creditors $4,500 on account.22 Paid September rent $500.25 Paid salaries $1,250.27 Performed services on account and billed customers for services provided $2,100.29 Received $650 from customers for future service.Adjustment data consist of:1. Supplies on hand $1,300.2. Accrued salaries payable $300.3. Depreciation is $100 per month.4. Unearned service revenue of $1,450 is earned.Instructions(a) Enter the September 1 balances in the ledger accounts.(b) Journalize the September transactions.(c) Post to the ledger accounts. Use J1 for the posting reference. Use the following additional accounts:No. 407 Service Revenue, No. 615 Depreciation Expense, No. 631 Supplies Expense, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense.(d) Prepare a trial balance at September 30.(e) Journalize and post adjusting entries.(f) Prepare an adjusted trial balance.(g) Prepare an income statement and an owner??s equity statement for September and a balance sheet at September30.

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Debits No. No. 101 Cash 112 Accounts Receivable 126 Supplies 153 Equipment Credits $ 4,880 154 Accumulated Depreciation-Equipment $ 1,500 3,520 201 Accounts Payable 2,000 209 Unearned Service Revenue 15,000 212 Salaries and Wages Payable 301 Owner's Capital 3,400 1,400 500 18,600 $25,400 $25,400