Selected transactions from the journal of Galaxy Inc. during its first month of operations are presented here.

Date

Account Titles

Debit

Credit

Aug. 1

Cash

8,000

Common Stock

8,000

10

Cash

1,700

Service Revenue

1,700

12

Equipment

6200

Cash

1200

Notes Payable

5000

25

Accounts Receivable

3400

Service Revenue

3400

31

Cash

600

Accounts Receivable

600

Instructions

(a) Post the transactions to T accounts.

(b) Prepare a trial balance at August 31, 2012.