2. Received an $8,200 cash advance for services to be provided in the future. $2,000 of supplies on account. 5. Incurred $16,100 of operating expenses on account. $28,500 cash from a receivable a $15,100 payment on accounts payable 8. Paid a $2,000 cash dividend to stockholders. 9. Recognized $1,600 of supplies expense $3100 of accrued salaries expense a. Record the events in T-accounts and determine the ending account balances b. Test the equality of the debit and credit balances of the T-accounts by preparing a trial balance