This is the trial balance of Mimosa Company on September 30. Debit CreditCash 82

This is the trial balance of Mimosa Company on September 30. Debit CreditCash 8200Accounts Receivable 2600Supplies 2100Equipment 8000Accounts Payable 4800Unearned Service Revenue 1100Common Stock 15000 20900 20900The October transactions were as follows.Oct. 5 Received $1300 in cash from customers for accounts receivable due.Oct 10 Billed customers for services performed $5100.Oct 15 Paid employee salaries $1200.Oct 17 Performed $600 of services for customers who paid in advance in AugustOct 20 Paid $1900 to creditors for accounts payable due.Oct 29 Paid a $300 cash dividend.Oct 31 Paid utilities $400.Instructions(a) Prepare a general ledger using T accounts. Enter the opening balances in the ledgeraccounts as of October 1. Provision should be made for these additional accounts:Dividends Service Revenue Salaries and Wages Expense and Utilities Expense.(b) Journalize the transactions including explanations.(c) Post to the ledger accounts.(d) Prepare a trial balance on October 31 2012.