Following are the transactions of a new company called Pose-for-Pics.

August 1	M. Harris, the owner, invested $10,250 cash and $44,075 of photography equipment in the company in exchange for common stock.
August 2	The company paid $3,000 cash for an insurance policy covering the next 24 months.
August 5	The company purchased supplies for $1,948 cash.
August 20	The company received $2,800 cash from taking photos for customers.
August 31	The company paid $876 cash for August utilities.

1. Post the transactions to the T-accounts.
2. Use the amounts from the T-accounts in Requirement (1) to prepare an August 31 trial balance for Pose-for-Pics.