Selected transactions from the journal of Baylee Inc. during its fi rst month of operations are presented here. LO9 Date Account Titles Debit Credit Aug. 1 Cash 8,000 Common Stock 8,000 10 Cash 1,700 Service Revenue 1,700 12 Equipment 6,200 Cash 1,200 Notes Payable 5,000 25 Accounts Receivable 3,400 Service Revenue 3,400 31 Cash 600 Accounts Receivable 600 Instructions

(a) Post the transactions to T-accounts.

(b) Prepare a trial balance at August 31, 2017.