Barry Bird opened the Barry Bird Basketball Camp for children ages 10 through 18. Campers typically register for one week in June or July, arriving on Sunday and returning home the following Saturday. College players serve as cabin counselors and assist the local college and high school coaches who run the practice sessions. The registration fee includes a room, meals at a nearby restaurant, and basketball instruction. In the off-season, the facilities are used for weekend retreats and coaching clinics.

June 1Bird invested cash in the business, $10,000.1Purchased basketballs and other athletic equipment, $3,000.2Paid Hite Advertising for flyers that had been mailed to prospective campers, $5,000.2Collected registration fees, $15,000.2Rogers Construction completed work on a new basketball court that cost $12,000. Arrangements were made to pay the bill in July.5Purchased office supplies on account from Gordon Office Supplies, $300.6Received bill from Magic's Restaurant for meals served to campers on account, $5,800.7Collected registration fees, $16,200.10Paid wages to camp counselors, $500.14Collected registration fees, $13,500.14Received bill from Magic's Restaurant for meals served to campers on account, $6,200.17Paid wages to camp counselors, $500.18Paid postage, $85.21Collected registration fees, $15,200.22Received bill from Magic's Restaurant for meals served to campers on account, $6,500.24Paid wages to camp counselors, $500.28Collected registration fees, $14,000.30Received bill from Magic's Restaurant for meals served to campers on account, $7,200.30Paid wages to camp counselors, $500.30Paid Magic's Restaurant on account, $25,700.30Paid utility bill, $500.30Paid phone bill, $120.30Bird withdrew cash for personal use, $2,000.

Make a T-ACCOUNT and Trial balance for the information listed.