E2-18A. Balancing accounts and preparing a trial balance (Learning Objectives 3 & 4) 10-15 min. The transactions for Zane's Creations, Inc., for the month of January 2018 are posted in the following T-accounts: Cash 111 Equipment 115 Service Revenue 411 Jan 1 45,000 Jan 2 6 1,250 23 2,700 28 2495022 1,400 Jan 4 6,000 Jan 6 1,250 6,000 26 4,800 17 5,200 400 Bal Bal 900 4.800 Accounts Payable 211 Salaries Expense 512 425 Jan 9 400 Jan 3 750 Jan 15 900 1.150 Bal 29 1,150 Bal Bal Common Stock 311 Accounts Receivable 112 Jan 1 45,000 Bal Rent Expense 504 Jan 2 1,400 Jan 17 5,200 Jan 23 2,700 Bal Bal Jan 3 Bal Supplies 750 113 Utilities Expense 530 Jan 28 425 Bal Quick solution: 1. Cash balance - $53,875 2 Thal balance total $51,800 Requirements 1. Calculate account balances at January 31, 2018. 2. Prepare the trial balance for Zane's Creations, Inc., at January 31, 2018.