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

Date

Account Titles

Debit

Credit

1

Cash

5000

Common Stock

5000

10

Cash

1700

Service Revenue

1700

12

Office Equipment

6200

Cash

1200

Notes Payable

5000

25

Accounts Receivable

3100

Service Revenue

3100

31

Cash

600

Accounts Receivable

600

Instructions

(a) Post the transactions to T accounts.

(b) Prepare a trial balance at August 31, 2010.