I am needing help with part three which is ""Post to the ledger accounts. HINT: You will need to add some accounts to the beginning ones available.""

J & M Accounting Services and Office Supplies, LLC

Trial Balance

September 1, 2022

Title	Debit	Credit
Cash	9,200
Accounts Receivable	2,400
Merchandise Inventory	2,100*
Supplies	860
Equipment	23,000
Accumulated Depreciation		1,500
Accounts Payable		3,300
Unearned Service Revenue		3,600
Salaries and Wages Payable		1,065
Common Stock		20,000
Retained Earnings		8,095
Totals	$37,560	$37,560

*(3,000 units at $0.70)

This is a simulated problem showing some summary transactions that occurred during the month of September.

Sept 1 Paid Septembers rent $350.

2 Purchased merchandise on account from dds Discount Supply terms 2/10, n/30. (4,000 units @ $0.75)

5 Sold 4,400 units of inventory for Cash at $0.96 each. (3,000 @ $0.70 and 1,400 @ $0.75)

7 Gave a September 5^th customer $192 for 200 units returned costing $150. (Units were returned to inventory.)

8 Received $2,000 cash from customers in payment of account. (No Discounts)

9 Paid $2,800 on account. (No Discounts)

12 Paid dds Discount Supply in full, less discount.

12 Paid $3,550 for salaries due employees, of which $1,065 is for August and $2,485 is for September.

13 Purchased 5,000 units for inventory on account from Office Headquarters at $0.80 each. Terms 2/10, n30.

15 Sold 4,000 units of inventory to customers on account at $0.99 per unit. Terms 2/10, n30. (2,800 @ $0.75 & 1,200 @ $0.80)

20 Received $5,450 Cash for services performed in September.

23 Purchased supplies on account $1,500.

23 Received collections in full, less discount, from customers billed for sales on September 15^th. (Round amount to whole dollars.) 26 Paid Salaries $3,550.

29 Billed customers $2,180 for services performed in September.

30 Paid Office Headquarters in full. (No discount).

30 0Received $1,500 from customers for services to be performed in the future.

Instructions:

1. Enter the September 1, balances in ledger accounts.
2. Journalize the September transactions.
3. Post to the ledger accounts. HINT: You will need to add some accounts to the beginning ones available.
4. Prepare a Trial Balance for September 30, 2022.

Adjustment Data:

1. Supplies on hand are valued at $1,400.
2. Accrued salaries are $1,775.
3. Depreciation for the month is $250.
4. $2,250 of services related to the Unearned Service Revenue has not been earned by month end.

Additional Instruction:

5. Journalize the Adjusting Entries