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This is the trial balance of Cullumber Company on September 30 . The October transactions were as follows. Oct. 5 Received $1,510 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,050. 15 Paid employee salaries $1,110. 17 Performed $570 of services in exchange for cash. 20 Paid $1,980 to creditors for accounts payable due. 29 Paid a $300 cash dividend. 31 Paid utilities $320. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. Cash Accounts Receivable Supplies Equipment Accounts Payable Equipment Accounts Payable Unearned Service Revenue Common Stock Retained Earnings