Requirement 2. The following T-accounts for Pascal Engineering have been opened with the following September 1 balances: Cash #101, debit balance $3,400; Accounts Receivable #103, $0; Supplies #105, $C # 107, $0; Land #110, debit balance $33,000; Accounts Payable #201, $0; Note Payable #205, $0; R. Pascal, Capital #301, credit balance $36,400; Service Revenue # 401, $0; Utilities Expense # 501, $0. Post the to the T-accounts, and compute the account balances. Record the entries in the T-accounts which have been set up. Identify transactions by their date. Use a "Bal." posting reference on the proper side of each account to show the ending balances of the accounts. (L cells blank. For accounts with a $0 balance, make sure to select "Bal." and enter "0" in the appropriate cell on the normal side of the account.) Cash # 101 Accounts Receivable #103 Bal. Sep. 3,400 4 10400 Sep. Bal Sep. 0 Sep. Activate Windows Time Remaining: 01:07:07 t Bal. Sep. Sep 33,000 Sep. Land # 110 Note Payable #205 Bal Sep 10400 Sep. Sep 1 Accounts Payable Bal. 145 Sep. R. Pascal, Capital Bal. Sep. #201 # 301 0 36,400 Note Payable #205 Bal Sep 0 4 10400 Service Revenue Bal. Sep. # 401 0 Sep. Bal Sep R. Pascal, Capital Bal. Sep. Utilities Expense 0 Sep. #301 36,400 # 501 Requirement 3. Add the balances to prove that total debits equal total credits. Total debits: Total credits: Requirement 2. The following T-accounts for Pascal Engineering have been opened with the following September 1 balances: Cash #101, debit balance $3,400; Accounts Receivable #103, $0; Supplies #105, $C # 107, $0; Land #110, debit balance $33,000; Accounts Payable #201, $0; Note Payable #205, $0; R. Pascal, Capital #301, credit balance $36,400; Service Revenue # 401, $0; Utilities Expense # 501, $0. Post the to the T-accounts, and compute the account balances. Record the entries in the T-accounts which have been set up. Identify transactions by their date. Use a "Bal." posting reference on the proper side of each account to show the ending balances of the accounts. (L cells blank. For accounts with a $0 balance, make sure to select "Bal." and enter "0" in the appropriate cell on the normal side of the account.) Cash # 101 Accounts Receivable #103 Bal. Sep. 3,400 4 10400 Sep. Bal Sep. 0 Sep. Activate Windows Time Remaining: 01:07:07 t Bal. Sep. Sep 33,000 Sep. Land # 110 Note Payable #205 Bal Sep 10400 Sep. Sep 1 Accounts Payable Bal. 145 Sep. R. Pascal, Capital Bal. Sep. #201 # 301 0 36,400 Note Payable #205 Bal Sep 0 4 10400 Service Revenue Bal. Sep. # 401 0 Sep. Bal Sep R. Pascal, Capital Bal. Sep. Utilities Expense 0 Sep. #301 36,400 # 501 Requirement 3. Add the balances to prove that total debits equal total credits. Total debits: Total credits