The following transactions occurred in September 202X for A. Mendez Technical Staffing Agency:

The chart of accounts for A. Mendez Technical Staffing Agency is as follows:

Your tasks are to do the following:
a. Set up the ledger based on the chart of accounts using four-column accounts.
b. Journalize (page 1) and post the September journal entries.
c. Prepare a trial balance as of September 30, 202X.

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202X Sept. 1 A. Mendez invested $6,000 cash in the placement agency. Bought equipment from Tiger Co. for $1,800 on account. Earned staffing fees of $2,100, but payment will not be received until October. A. Mendez withdrew $500 for personal use. 7 Paid wages expense, $600. 9 Placed a client on a local TV show, receiving $1,300 cash. Bought supplies from Howdi Co. for $250 on account. 15 28 Paid cell phone bill for September, $210. 29 Digital advertising bill from Shaker Co. received but not paid, $110. 1 3