Requirement 2. Post the transactions in the T-accounts. Don't forget to use the December 31, 2018 ending balances as appropriate. Use the transaction dates as posting references. The December 31, 2018 balances have been entered for you. 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. Review the journal entries you prepared above. $ 21,500 Murphy Delivery Service Balance Sheet December 31, 2018 Assets Current Assets: Cash Accounts Receivable Office Supplies Prepaid Insurance Total Current Assets Plant Assets: Truck Less: Accumulated Depreciation-Truck Total Plant Assets 1,850 450 500 $ 24,300 9,000 (100) 8.900 $ 33,200 Total Assets Liabilities S Current Liabilities: Salaries Payable Unearned Revenue Total Liabilities 800 1,500 2,300 Stockholders' Equity Common Stock 22,000 8.900 Retained Earnings Total Stockholders' Equity 30,900 UF 33,200 Total Liabilities and Stockholders' Equity Jan. 3 Collected $200 cash from customer on account. Jan. 5 Purchased office supplies on account, $1,000. Jan. 12 Performed delivery services for a customer and received $3,000 cash. Paid employee salary including the amount owed on December 31, $4,100. (The total cash paid of $4,100 includes the amount owed on Jan. 15 December 31.) Jan. 18 Performed delivery services on account, $1,350. Jan. 20 Paid $300 on account. Jan. 24 Purchased fuel for the truck, paying $200 cash. Jan. 27 Completed the remaining work due for Unearned Revenue. Jan. 28 Paid office rent, $2,200, for the month of January Jan. 30 Collected $3,000 in advance for delivery service to be performed later. Jan. 31 Cash dividends of $1,500 were paid to stockholders. Cash Accounts Payable Service Revenue Bal. 21,500 O Bal Salaries Payable 800 Bal. Salaries Expense Accounts Receivable 1,850 Unearned Revenue 1,500 Bal. Bal. Common Stock Depreciation Expense-Truck Office Supplies 450 Bal. 22,000 Bal. Insurance Expense Prepaid Insurance 500 Retained Earnings 8,900 Bal. Bal Truck Dividends Fuel Expense Bal. 9,000 Bal. 0 Income Summary Rent Expense Accumulated Depreciation-Truck 100 Bal. Supplies Expense