Ribbons & Lace Custom Sewing performs custom sewing for its clients. The unadjusted trial balance on September 30, 2015, is shown below:

The following business transactions were completed by Ribbons & Lace Custom Sewing during October:
Oct. 1. Purchased sewing supplies on account, $1,100.
3. Signed and paid for a new insurance policy for the year, $850.
9. Returned a portion of the sewing supplies purchased on October 1, receiving full credit for their cost, $300.
15. Paid miscellaneous expense, $15.
25. Received payment in advance from a client who has not received any sewing from Ribbons & Lace, $400.
26. Paid automobile expense, $500.
27. Received cash from customers on account, $600.
30. Paid subcontractors for piecework sewing, $400.
30. Recorded revenue earned and billed to clients during the month, $1,090.
Instructions
1. Record the October 1, 2015, balance of each account in a three-column ledger, noting if it is a debit or credit. Write Balance in the item section, and insert a check mark (œ”) in the Posting Reference column.
2. Journalize the transactions for October in a two-column journal. Explanations may be omitted.
3. Post the journal entries to the ledger, extending the account balance and noting debit or credit after each posting of the balance.
4. Prepare an unadjusted trial balance as at October 31, 2015.

Ribbons & Lace Custom Sewing Unadjusted Trial Balance September 30, 2015 Debit Credit Balances Balances 1010 Cash 1020 Accounts Receivable 1030 Prepaid Insurance. 1040 Sewing Supplies. 2,578 2,891 1,100 2.410 3,801 2,613 1,036 2020 Uneamed Revenue 3010 Wendy Nicholson, Capital 3020 Wendy Nicholson, Withdrawals 4010 Fees Earned 5010 Piecework Expense 5030 Rent Expense 5040 Automobile Expense 5090 Miscellaneous Expense 7,200 19,541 1.741 4,510 4,520 26,991 26,991