This is the trial balance of Pharoah Company on September 30. PHAROAH COMPANY Trial Balance September 30, 2022 Debit Credit Cash $ 23,830 Accounts Receivable 7,230 Supplies 5,040 Equipment 10,940 Accounts Payable $ 9,430 Unearned Service Revenue 4,040 Common Stock 19,630 Retained Earnings 13,940 $47,040 $47,040 The October transactions were as follows. Oct. 5 Received $1,440 in cash from customers for accounts receivable due. 10 Billed customers for services performed $5,470. 15 Paid employee salaries $1,260. 17 Performed $590 of services in exchange for cash. 20 Paid $1,970 to creditors for accounts payable due. 29 Paid a $250 cash dividend. 31 Paid utilities $350. Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1.