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2. Calculate account totals in the T-accounts, and create a trial balance: (10 marks) Cash Supplies Bank Loan (a) 90 40 (d) (b)200 10

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2. Calculate account totals in the T-accounts, and create a trial balance: (10 marks) Cash Supplies Bank Loan (a) 90 40 (d) (b)200 10 (e) (c) 50 (d) 40 200 (b) (e) 10 Debbie, Capital 90 (a) 50 (c) Trial Balance Account Debit Credit 3. Record the following transactions in T-accounts: (10 marks) 1. Barry starts a bookkeeping business by investing $2100 cash. 2. Barry provides bookkeeping services to a client and is paid $225 cash. 3. The company pays for the current months rent: $400. 4. Work is completed for a client, and the bill will be paid later: $950. 5. The client from transaction #4, pays $500 of the amount owing. Cash Accounts Rec. Bookkeeping Revenue Rent Expense Barry, Capital

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