Boilermaker House Painting Company incurs the following transactions for September. 1. September 3 Paint houses in the current month for $19,000 on account.
2. September 8 Purchase painting equipment for $20,000 cash.
3. September 12 Purchase office supplies on account for $3,300.
4. September 15 Pay employee salaries of $4,000 for the current month.
5. September 19 Purchase advertising to appear in the current month for $1,100 cash.
6. September 22 Pay office rent of $5,200 for the current month.
7. September 26 Receive $14,000 from customers in (1) above.
8. September 30 Receive cash of $5,800 in advance from a customer who plans to have his house painted in the following month.

Required:

a. Record each transaction. Boilermaker uses the following accounts: Cash, Accounts Receivable, Supplies, Equipment, Accounts Payable, Unearned Revenue, Common Stock, Retained Earnings, Service Revenue, Salaries Expense, Advertising Expense, and Rent Expense.
b. Post each transaction to T-accounts and compute the ending balance of each account. At the beginning of September, the company had the following account balances: Cash, $21,100; Accounts Receivable, $1,200; Supplies, $400; Equipment, $6,400; Accounts Payable, $1,100; Common Stock, $20,000; Retained Earnings, $8,000. All other accounts had a beginning balance of zero.
c. After calculating the ending balance of each account, prepare a trial balance.