Journalizing transactions, posting to accounts in four-column format, and preparing a trial balance

Trevor Moore opened a law office on September 2, 2012. During the first month of operations, the business completed the following transactions:

Sep 2

Moore deposited $39,000 cash in the business bank account Trevor Moore, Attorney. The business gave capital to Moore.

3

Purchased supplies, $600, and furniture, $2,000, on account.

4

Performed legal service for a client and received cash, $1,300.

7

Paid cash to acquire land for a future office site, $26,000.

11

Prepared legal documents for a client on account, $700.

15

Paid secretary”s bi-monthly salary, $590.

16

Paid for the supplies purchased September 3 on account.

18

Received $2,400 cash for helping a client sell real estate.

19

Defended a client in court and billed the client for $800.

29

Received cash on account, $700.

30

Paid secretary”s bi-monthly salary, $590.

30

Paid rent expense, $670.

30

Moore withdrew cash of $2,400.