Instructions

(a)Post the transactions to T-accounts.

(b)Prepare a trial balance at August 31, 2015.

E2-9 Selected transactions from the journal of Kati Tillman, investment broker, are presented below.

Date	Account Titles and Explanation	Ref.	Debit	Credit
Aug. 1	Cash		6,000
	Common Stock			6,000
	(Investment of cash for stock)
10	Cash		2,700
	Service Revenue			2,700
	(Received cash for services performed)
12	Equipment		5,000
	Cash			800
	Notes Payable			4,200
	(Purchased office equipment for cash and notes payable)
25	Account Receivable		1,600
	Service Revenue			1,600
	(Billed clients for services performed)
31	Cash		880
	Accounts Receivable			880
	(Receipt of cash on account)