Preparing a trial balance After recording the transactions of Exercise 3-2 in T-accounts and calculating the ending balance of each account, prepare a trial balance. Use May 31, 2008, as its report date.

Exercise 3-2:

Recording effects of transactions in T-accounts Record the transactions below for Amena Company by recording debit and credit amounts directly in the following T-accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; A. Amena, Capital; A. Amena, Withdrawals; Fees Earned; and Rent Expense. Use the letters a through i to identify transactions in the T-accounts. Determine the ending balance of each T-account.

a. Ahmad Amena, owner, invested \($13,325\) cash in the business.
b. Purchased office supplies for \($475\) cash.
¢. Purchased \($6,235\) of office equipment on credit.
d. Received \($2,000\) cash as fees for services provided to a customer.
e. Paid \($6,235\) cash to settle the payable for the office equipment purchased in transaction c.
f. Billed a customer \($3,300\) as fees for services provided.
g- Paid \($775\) cash for the monthly rent.
h. Collected \($2,300\) cash toward the account receivable created in transaction f.
i. Ahmad Amena withdrew \($800\) cash for personal use.