Exhibit 2-12 General Ledger of HiTech Communications Assets Liabilities Cash Accounts Payable (T11 12,000 41 4500 (T9) 6,000 5) 6,500 (72) 3,000 (T) 1.200 (16) 8.800 (T9) 6,000 (15) 9.000 T10) 1,800 500 T11) 3,000 (12) 5.200 (113) 500 Stockholders' Equity Common Stock Service Revent (TU) 12,000 (TS) 8.800 (17) 3.300 12,000 12,100 16,600 Uneamed Service Revenue (T8) 9,000 Salaries Expense (10) 1,500 Accounts Receivable (1) 3.300 T11) 3.000 9,000 1,800 300 Notes Payable ET2) 3,000 Utility Expense (T12) 5,200 Supplies (15) 6,500 3,000 5,200 6,500 Dividends (T13) 500 Prepaid Insurance (TH) 1,200 500 1,200 Equipment 34,500 4,500 o Create a trial balance of the accounts listed