Boilermaker House Painting Company incurs the following transactions for September. 1. September 3 Paint houses in the current month for $20,000 on account.
2. September 8 Purchase painting equipment for $21,000 cash.
3. September 12 Purchase office supplies on account for $3,500.
4. September 15 Pay employee salaries of $4,200 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 $5,400 for the current month.
7. September 26 Receive $15,000 from customers in (1) above.
8. September 30 Receive cash of $6,000 in advance from a customer who plans to have his house painted in the following month.

Required:
a. Post each transaction to T-accounts and calculate the ending balance for each account. At the beginning of September, the company had the following account balances: Cash, $46,100; Accounts Receivable, $1,700; Supplies, $500; Equipment, $7,400; Accounts Payable, $1,200; Common Stock, $25,000; Retained Earnings, $29,500. All other accounts had a beginning balance of zero.

b. Record each transaction. Boilermaker uses the following accounts: Cash, Accounts Receivable, Supplies, Equipment, Accounts Payable, Deferred Revenue, Common Stock, Retained Earnings, Service Revenue, Salaries Expense, Advertising Expense, and Rent Expense.
c. After calculating the ending balance of each account, prepare a trial balance.