Below is the trial balance as at October 1, 2023 for a new service business you have started at the beginning of this month.

Account DR CR

Cash $ 26,000

Accounts receivable $4,500

Accounts payable $ 2,000

Share capital $10,000

Retained earnings $18,500

Total $ 30,500 $ 30,500

1. Create T-accounts for the opening balances shown in the trial balance. Create additional T-accounts as needed and post all journal entries to the appropriate accounts (reference accordingly)
2. Create a trial balance as at September 30, 2023.