2.	Open T-accounts using the following account numbers: Cash, 110; Accounts
	receivable, 120; Supplies, 130; Building, 140; Accounts payable, 210; Ward,
	capital, 310; Service revenue, 410; Rent expense, 510; Salary expense, 520.

The journal of Ward Technology Solutions,includes the following entries for
May, 2012:
May 1	The business received cash of $75,000 and and gave capital to the owner.
2	Purchased supplies of $500 on account.
4	Paid $53,000 cash for a building.
6	Performed service for customers and received cash, $2,600.
9	Paid $400 on accounts payable.
17	Performed service for customers on account, $2,500.
23	Received $1,900 cash on account from a customer.
31	Paid the following expenses: salary, $1,100; rent, $900.

Req. 2 & 3

Cash Acct. 110

May 1

75,000

May 31

75,000

Accounts Receivable Acct. 120

May 31

-

Supplies Acct. 130

May 31

-

Building Acct. 140

May 31

-

Accounts Payable Acct. 210

May 31

-

Ward, capital Acct 310

May 31

-

Service revenue Acct. 410

May 31

-

Rent expense Acct. 510

May 31

-

Salary expense Acct. 520

May 31

-