Post journal entries and prepare a trial balance.

(LO 4, 5), AP

E3-13BSelected transactions from the journal of Tau Inc. during its first month of operations are presented here.

Date	Account Titles	Debit	Credit
Aug. 1	Cash	10,000
	Common Stock		10,000
10	Cash	1,700
	Service Revenue		1,700
12	Equipment	6,200
	Cash		1,200
	Notes Payable		5,000
25	Account Receivable	3,400
	Service Revenue		3,400
31	Cash	600
	Account Receivable		600

Instructions

(a) Post the transactions to T accounts.

(b) Prepare a trial balance at August 31, 2014.