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PHAROAH COMPANY Trial Balance
September 30, 2017
Cash $ 23,830
Accounts Receivable 7,230
Accounts Payable $ 9,430
Unearned Service Revenue 4,040
Common Stock 19,630
Retained Earnings 13,940
The October transactions were as follows.
Oct. 5 Received $1,440 in cash from customers for accounts receivable due.
10 Billed customers for services performed $5,470.
15 Paid employee salaries $1,260.
17 Performed $590 of services in exchange for cash.
20 Paid $1,970 to creditors for accounts payable due.
29 Paid a $250 cash dividend.
31 Paid utilities $350.
*(a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1.
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