Here is a general journal

Date	Accounts and Explanation	Debit	Credit
Aug-01	Cash	140,000
	Huyen, partner, capital		140,000
	Owners contribution
Aug-03	Equipment	65,000
	Account payable		65,000
	Purchased equiment on credit
Aug-05	Initial Inventory	12,000
	Account payable		12,000
	Paid Initial Inventory $12.000 on credit.
Aug-05	Ingredients	7,000
	Cash		7,000
	Purchased of Ingredients
Aug-06	Marketing Expense	2,700
	Account payable		2,700
	Paid for marketing on credit
Aug-11	Account receivable	6,800
	Service revenue		6,800
	Performed services for customers
Aug-17	Account receivable	5,700
	Service revenue		5,700
	Performed services for customers
Aug-19	Account receivable	2,300
	Service revenue		2,300
	Performed services for customers
Aug-20	Account receivable	7,400
	Service revenue		7,400
	Performed services for customers
Aug-22	Rent expense	15,000
	Cash		15,000
	Paid 3-month rent with cash
Aug-24	Taxable Income expense	1,200
	Account payable		1,200
	Paid Taxable Income on credit
Aug-24	Income Tax expense	400
	Account payable		400
	Paid Income Tax on credit
Aug-28	Salaries expense	8,500
	Cash		8,500
	Paid monthly salary to employees.
Aug-31	Water charges	300
	Account payable		300
	Paid monthly electric and gas on credit
Aug-31	Electricity and Gas expense	700
	Account payable		700
	Paid monthly electric and gas on credit

Question: Post the transactions recorded in your General Journal into the ledger accounts (T.Accounts - ensuring they are all in the month of August); include dates and cross references. Prepare the unadjusted Trial balance.