The trial balance of Harper Service Center as of March 31, 2024, follows:

Requirements 

1. Open the accounts listed in the trial balance using the balances indicated. Use the T-account format.
2. Journalize each transaction including explanations.
3. Post the journal entries to the ledger (use T-account format).
4. Prepare the trial balance of Harper Service Center as of April 30, 2024. 

Transcribed Image Text:

HARPER SERVICE CENTER Trial Balance March 31, 2024 Account Title Cash Accounts Receivable Office Supplies Land Accounts Payable Utilities Payable Unearned Revenue Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Interest Expense Utilities Expense Total Balance Debit $ 23,900 4,500 0 0 0 800 1,000 0 300 $ 30,500 Credit $ 2,000 0 0 18,500 10,000 $ 30,500