Boilermaker House Painting Company incurs the following transactions for September.

1. September 3 Paint houses in the current month for $10,500 on account.
2. September 8 Purchase painting equipment for $11,500 cash.
3. September 12 Purchase office supplies on account for $1,600.
4. September 15 Pay employee salaries of $2,300 for the current month.
5. September 19 Purchase advertising to appear in the current month for $1,000 cash.
6. September 22 Pay office rent of $3,500 for the current month.
7. September 26 Receive $5,500 from customers in (1) above.
8. September 30 Receive cash of $4,100 in advance from a customer who plans to have his house painted in the following month.

Required:

a. Prepare journal entries for the above transactions.
b. Post each transaction to T-accounts and calculate the ending balances.

At the beginning of September, the company had the following account balances:

Cash $17,100
Accounts Receivable 800
Supplies 320
Equipment 5,600
Accounts Payable 700

All other accounts had a beginning balance of zero.

c. Prepare a trial balance.
Common Stock 16,000
Retained Earnings 7,120.