Alou equipment repair has a September 30 year-end. The company adjusts and closes its accounts on an annual basis. On August 31, 2014, the account balances of Alou equipment repair were as follows: Alou equipment repair
Trial balance
August 31,2014

Debit. Credit
-Cash $2,790
-Accounts receivable 7,910
-Supplies. 8,500
-Equipment. 9,000
-Accumulated depreciation – equipment. $1,800
-accounts payable. 3,100
Unearned revenue 400
J. Alou capital 21,200
J. Alou drawings 15,600
Service revenue. 49,600
Rent expense. 5,500
Salaries expense. 24,570
Telephone expense 2,230
$76,100 $76,100

During September, the following transactions were completed:
-Sept 1 borrowed $10,000 from the bank and signed a two-year, 5% note payable
- 2 paid September rent, $500
-8 paid employee salaries, $1050
-12 received $1500 cash from customers on account
-15 received $5700 cash for services performed in September
-17 purchased additional supplies on account, $1300
-20 paid creditors $2300 on account
-21 paid September telephone bill, $200
-22 paid employee salaries, $1050
-27 performed services on account and billed customers for services provided, $900
-29 received $550 from customers for services to be provided in the future
-30 paid J. Alou $800 cash for personal use

(A) prepare T-accounts and enter the August 31 balances
(B) journalize the September transactions
(C) Post to T – accounts
(D) Prepare a trial balance at September 30