Activity 1.a - Post Transactions to T-accounts Use the information provided in the journal entry to post the transaction to the t-account. Post in DR/CR order. Date Accounts and Explanation Debit Credit Nov. 2 Cash 26,000 Unearned Revenue 26,000 Collected cash for future services Date Accounts and Explanation Debit Credit Nov. 5 Equipment 42,800 Accounts Payable 42,800 Purchased equipment on account