Presented below is the ledger for Heerey Co. Cash No. 101 10/1 5,000 10/4 400 10/10 650 10/12 1,500 10/10 4,000 10/15 250 10/20 500 10/30 300 10/25 2,000 10/31 500 Accounts Receivable No. 112 10/6 800 10/20 500 10/20 940 Supplies No. 126 10/4 400 Furniture No. 149 10/3 2,000 Notes Payable No. 200 10/10 4,000 Accounts Payable No. 201 10/12 1,500 10/3 2,000 Heerey, Capital No. 301 10/1 5,000 10/25 2,000 Service Revenue No. 407 10/6 800 10/10 650 10/20 940 Heerey, Drawing No. 306 10/30 300 Store Wages Expense No. 628 10/31 500 Rent Expense No. 729 10/15 250 Instructions (a) Reproduce the journal entries for the transactions that occurred on Oct 1, 10, and 20. Date Account/Description Debit Credit Oct. 1 Cash 5000 Heerey, Capital 5000 (Owner's investment of cash in business.) 10 Cash 650 Service Revenue 650 (Received Cash for services provided.) 10 Cash 4000 Notes Payable 4000 (Obtained loan from bank.) 20 Cash 500 Accounts Receivable 500 (Received cash in payment of account.) 20 Accounts Receivable 940 Service Revenue 940 (Billed clients for services provided.) (b) Determine the October 31 balance for each of the accounts above, and complete the trial balance at October 31, 2010. (If answer is zero, please enter 0. Do not leave any fields blank.) HEEREY CO. Trial Balance October 31, 2010 Debit Credit Cash $ $ 0 Accounts Receivable 0 Supplies 400 0 Furniture 2000 0 Notes Payable 0 4000 Accounts Payable 0 Heerey, Capital 0 7000 Heerey, Drawing 300 0 Service Revenue 0 2390 Store Wages Expense 500 0 Rent Expense 250 0 $ $