Answer:
T- accounts:
Cash
Date    Account Title            Debit       Credit
Oct. 1   Balance                  $23,640
Oct. 5  Accounts receivable   1,310
Oct. 15 Salaries                                     $1,110
Oct. 17 Service Revenue         580
Oct. 20 Accounts Payable                    1,830
Oct. 29 Dividend                                     250
Oct. 31 Utilities                                        420
Accounts Receivable
Date    Account Title            Debit       Credit
Oct. 1   Balance                  $7,040
Oct. 5  Cash                                        $1,310
Oct. 10 Service Revenue     5,410
Supplies
Date    Account Title            Debit       Credit
Oct. 1   Balance                  $4,270
Equipment
Date    Account Title            Debit       Credit
Oct. 1   Balance                  $10,170
Accounts Payable
Date    Account Title            Debit       Credit
Oct. 1   Balance                                  $9,240
Oct. 20 Cash                        1,830
Unearned Service Revenue
Date    Account Title            Debit       Credit
Oct. 1   Balance                                  $3,270
Common Stock
Date   Account Title            Debit       Credit
Oct. 1  Balance                                  $19,440
Retained Earnings
Date   Account Title            Debit       Credit
Oct. 1  Balance                                  $13,170
Service Revenue
Date    Account Title            Debit       Credit
Oct. 10 Accounts receivable              $5,410
Oct. 17 Cash                                            580
Salaries Expense
Date     Account Title            Debit       Credit
Oct. 15 Cash                        $1,110
Dividend
Date      Account Title            Debit       Credit
Oct. 30 Cash                        $250
Utilities Expense
Date      Account Title            Debit       Credit
Oct. 30 Cash                        $420
Explanation:
a) Data and Calculations:
Trial Balance September 30, 2022  
Account Title            Debit       Credit
Cash                       $23,640
Accounts Receivable 7,040
Supplies                      4,270
Equipment                 10,170
Accounts Payable                       $9,240
Unearned Service Revenue         3,270
Common Stock                           19,440
Retained Earnings                       13,170
                              $45,120      $45,120
b) Journal Entries:
Oct. 5:
Debit Cash $1,310
Credit Accounts Receivable $1,310
To record cash receipts from customers.
Oct. 10:
Debit Accounts Receivable $5,410
Credit Service Revenue $5,410
To record service revenue.
Oct. 15:
Debit Salaries Expense $1,110
Credit Cash Account $1,110
To record payment of salaries.
Oct. 17:
Debit Cash Account $580
Credit Service Revenue $580
To record performance of services for cash.
Oct. 20:
Debit Accounts Payable $1,830
Credit Cash Account $1,830
To record the payment of cash on account
Oct. 29:
Debit Dividend $250
Credit Cash Account $250
To record the payment of cash dividend.
Oct. 31:
Debit Utilities $420
Credit Cash Account $420
To record the payment for Utilities.