Pournalizing and Posting Transactions Dim Andrews opened a delivery business in March. He rented a small office and has a part-time assistant. His trial balance shows accounts for the first three months of business. Jim's Quick Delivery Trial Balance May 31, 20 - DEBIT CREDIT ACCOUNT TITLE Cash ACCOUNT NO. BALANCE BALANCE 101 3,826 Accounts Receivable 122 1,212 Office Supplies 142 648 Office Equipment Delivery Truck 181 2,100 185 8,000 Accounts Payable 202 6,000 Jim Andrews, Capital 311 4,478 Jim Andrews, Drawing 312 1,800 Delivery Fees 401 9,880 Wages Expense 511 1,200 Advertising Expense 512 90 Rent Expense 521 900 Phone Expense 525 126