From the following T accounts of Carl's Consulting Service of Taber, a. record and foot the balances on the appropriate pages in the Study Guide with Working Papers, and b. prepare a trial balance for October 31, 2014.

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Cash 111 Accounts Receivable 112 Equipment 121 (A) 6,000 4,000 (B) G 1,000 (F) 4,000 340 (D) (G) 3,000 150 (E) (B) 4,000 (C) 500 800 (H) Carl Tyrell, Capital 311 Carl Tyrell, Withdrawals 312 Accounts Payable 211 500 (C) 6,000 (A) H) 800 Fees Earned 411 Rent Expense 511Utilities Expense 512 (E) 150 4,000 (F) (D 340 4,000 (G)