Post the transactions to the T-accounts. Use the transaction dates as posting references. If posting more than one entry on the same date to a single account, post to that account in the same order as you prepared the entries above. Use a "Bal." posting reference to show the ending balance of each account. For any accounts with a zero balance, select the "Bal." posting reference and enter a "0" on the normal side of the account.

Cash Accounts Payable Service Revenue Utilities Payable Salaries Expense Accounts Receivable Interest Payable Rent Expense Office Supplies Unearned Revenue Utilities Expense Prepaid Insurance Notes Payable Advertising Expense Equipment Waverly, Capital Supplies Expense Accumulated Depr.-Equipment Waverly, Withdrawals Insurance Expense Land Interest Expense Depreciation Expense-Equipment