put the transactions in a general journal and then post them to the general ledger.

P2-8A Pirates Incorporated had the following balances at the beginning of September. PIRATES INCORPORATED Trial Balance September 1 Accounts Credits Debits $ 6,500 2,500 7,600 11.200 Cash Accounts Receivable Supplies Land Accounts Payable Notes Payable Common Stock Retained Earnings Total $7,500 3.000 9.000 8,300 $27,800 $27.800 The following transactions occur in September. September 1 Provide services to customers for cash, $4,700. September 2 Purchase land with a long-term note for $6,400 from Crimson Company. September 4 Receive an invoice for $500 from the local newspaper for an advertisement that appeared on September 2. September 8 Provide services to customers on account for $6,000. September 10 Purchase supplies on account for $1,100. September 13 Pay $4,000 to Crimson Company for a long-term note. September 18 Receive $5,000 from customers on account. September 20 Pay $900 for September's rent. September 30 Pay September's utility bill of $2,000. September 30 Pay employees $4,000 for salaries for the month of September. September 30 Pay a cash dividend of $1,100 to shareholders