$2.$ Post the entries and their balances to their respective T$-$accounts.

T$-$accounts:

Accounts payable

Accounts receivable

Accumulated depreciation

Capital

Cash

Cash and cash equivalents

Deferred revenue

Depreciation expense

Equipment

Insurance expense

Interest expense

Interest payable

Interest receivable

Interest revenue

Long term notes payable

Other non$-$current assets, net

Prepaid insurance

Product inventory

Property tax expense

Property tax payable

Rent expense

Rent payable

Repair expense

Sales

Short term borrowings

Supplies

Supplies expense

Transportation expense

Utilities expense

Utilities payable

Wages expense

Wages payable