This is the trial balance of Crane Company on September 30. CRANE COMPANY Trial Balance September 30, 2017 Debit CreditCash $ 23,860 Accounts Receivable 7,260 Supplies 5,040 Equipment 10,940 Accounts Payable $ 9,460Unearned Service Revenue 4,040Common Stock 19,660Retained Earnings 13,940 $47,100 $47,100The October transactions were as follows.Oct. 5 Received $1,370 in cash from customers for accounts receivable due.10 Billed customers for services performed $5,850.15 Paid employee salaries $1,260.17 Performed $580 of services in exchange for cash.20 Paid $1,830 to creditors for accounts payable due.29 Paid a $340 cash dividend.31 Paid utilities $470.Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of October 1. Journalize the transactions. Post to the ledger accounts. Prepare a trial balance on October 31, 2017.