From the following T accounts of Mike’s Window Washing Service, I Preparing a trial balance

(a) record and foot the balances in the Study Guide and Working Papers q from the T accounts, where appropriate, and

(b) prepare a trial balance in proper form for May 31, 200X. LO.1

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Cash 111 Accounts Payable 211 5,000 (A) 100 (D) 100 Fees Earned 411 (D) 1,300 (C) 6,500 (B) 3,500 (G) 200 (E) 400 (F) 200 (H) 900 (1) Accounts Receivable 112 6,500 (B) 3,500 Office Equipment 121 Mike Frank, Capital 311 Rent Expense 511 (G) 5,000 (A) 400 (F) Mike Frank, 1,300 (C) 200 (H) Withdrawals 312 Utilities Expense 512 900 (1) 200 (E)