Date Accounts Debit Credit Jan. 3 500 500 Jan. 5 Cash Accounts Receivable Office Supplies Accounts Payable Cash 600 600 Jan. 12 2,800 2,800 Jan. 15 2,000 1,800 3,800 Service Revenue Salaries Expense Salaries Payable Cash Accounts Receivable Service Revenue Accounts Payable Cash Jan. 18 2,750 2,750 Jan. 20 450 450 Jan. 24 Fuel Expense Cash 150 Jan. 27 800 800 Jan. 28 1,200 1,200 Unearned Revenue Service Revenue Rent Expense Cash Cash Unearned Revenue Morning, Withdrawals Cash Jan. 30 2,600 2,600 Jan. 31 3,500 3,500 Requirement 2. Post the transactions in the T-accounts. Don't forget to use the December 31, 2018 ending balances as appropriate. Use the transaction dates as posting references. The December 31, 2018 balances have been entered for you. Use a "Bal." posting reference to show the ending balance of each account. For any accounts with a zero balance, select the "Bal." posting reference and enter a "0" on the normal side of the account. Review the journal entries you prepared above. Cash Casn Accounts Payable Service Revenue Bal. 33,050 O Bal. Salaries Payable 1,800 Bal. Accounts Receivable Unearned Revenue Salaries Expense Bal. 2,650 800 Bal. Office Supplies Morning, Capital Depreciation Expense-Truck Bal. 100 46,500 Bal. Prepaid Insurance Morning, Withdrawals Insurance Expense Bal. 450 Bal. Truck Income Summary Fuel Expense Bal. 13,000 Accumulated DepreciationTruck Rent Expense 150 Bal. Supplies Expense