Post adjusting entries to the T-accounts. (Post entries in the order of journal entries presented above.) Cash 2/1 15,600 2/1 10,820 2/1 9,600 2/1 236 2/5 4,740 2/5 2,175 2/17 648 2/18 360 2/25 3,000 2/20 1,080 2/24 4,640 2/27 236 2/28 1,128 2/28 Bal. 12,913 2/16 2/23 2/27 2/28 Bal. 2/3 Accounts Receivable 4,680 2/25 3,000 5,160 2/16 240 4500 14340 Supplies 1,180 580 2/5 Prepaid Insurance 2,175 1450 2/27 Prepaid Expenses 236 700 725 2/1 Allowance for Doubtful Accounts 573 Equipment 10,820 2/5 Accumulated Depreciation - Equipment 110 110 2/18 Accounts Payable 360 2/3 Notes Payable 2/1 5,040 1,180 9,600 Salaries and Wages Payable Interest Payable Income Taxes Payable Unearned Service Revenue 500 2/17 Common Stock 2/1 1200 1200 150 150 3000 3000 648 148 9,000 Paid in Capital in Excess of Par-Common Stock 2/1 2/28 2/20 Cash Dividends 1,128 Treasury Stock 1,080 Service Revenue 6,600 500 2/16 4,680 2/23 2/1 Utilities Expense 236 5,160 500 2/24 Salaries and Wages Expense 4,640 3440 Insurance Expense 725 Depreciation Expense Bad Debt Expense Supplies Expense 600 Interest Expense 150 2/5 Loss on Disposal of Plant Assets 300 1200 573 Income Tax Expense 3000