Post the journal entries to the T-accounts and calculate the account balances. Check figure: Cash Balance = $52,810.

Date	Account Titles	Ref	Debit	Credit
6/1	Cash	111	100,000
	Common Stock	311		100,000
6/1	Building	141	250,000
	Notes Payable	211		180,000
	Cash	111		70,000
6/2	Equipment	143	10,920
	Accounts Payable	212		10,920
6/2	Prepaid Insurance	515	2,100
	Cash	111		2,100
6/3	Ad Expense	512	700
	Cash	111		700
6/5	Supplies	212	1,150
	Accounts Payable	113		1,150
6/13	Accounts Payable	113	5,000
	Cash	111		5,000
6/13	Wages Expense	511	2,880
	Wages Payable	213		2,880
6/13	Wages Payable	213	2,880
	Cash	111		2,880
6/14	Account Recievable	112	3,475
	Service Revenue	411		3,475
6/16	Cash	111	4,750
	Service Revenue	411		4,750
6/17	Cash	111	1,825
	Unearned Service Revenue	214		1,825
6/23	Utilities Expense	513	460
	Cash	111		460
6/24	Cash	111	1,700
	Accounts Recievable	112		1,700
6/27	Wages Payable	213	3,600
	Cash	111		3,600
6/30	Service Revenue	411	5,300
	Cash	111		5,300
6/30	Dividends	313	1,025
	Cash	111		1,025