Schrand Aerobics, Inc., rents studio space (including a sound system) and specializes in offering aerobics classes. On January 1, 2015, its beginning account balances are as follows: Cash, $3,750; Accounts Receivable, $3,900; Equipment, \$0; Notes Payable, \$1,875; Accounts Payable, $750; Common Stock, $4,125; Retained Earnings, $900; Services Revenue, $0; Rent Expense, $0; Advertising Expense, $0; Wages Expense, $0; Utilities Expense, $0; Interest Expense, $0. The following transactions occurred during January. Required b. Set up T-accounts, including beginning balances, for each of the accounts used in part a. Post the journal entries to those T-accounts. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Cash (A) } \\ \hline Beg.Bal. & & \\ \hline(1) \\ \hline(2) \\ \hline(3) \\ \hline(4) & & \\ \hline(5) & \\ \hline(6) & \\ \hline(7) & \\ \hline(8) & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Receivable (A) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & \\ \hline(7) & & \\ \hline(8) & & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Equipment (A) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & \\ \hline(3) & & \\ \hline(4) & \\ \hline(5) & \\ \hline(6) & \\ \hline(7) & & \\ \hline(8) & & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Accounts Payable (L) } \\ \hline Beg.Bal. & & \\ \hline(1) & \\ \hline(2) & \\ \hline(3) & \\ \hline(4) & \\ \hline(5) & \\ \hline(6) & \\ \hline(7) & \\ \hline(8) & \\ \hline(9) & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Notes Payable (L) } \\ \hline Beg.Bal. & & \\ \hline(1) & \\ \hline(2) & & \\ \hline(3) & \\ \hline(4) & \\ \hline(5) & \\ \hline(6) & \\ \hline(7) & \\ \hline(8) & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Common Stock (SE) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & \\ \hline(7) & & \\ \hline(8) & & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Retained Earnings (SE) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & \\ \hline(6) & & \\ \hline(7) & \\ \hline(8) & & \\ \hline (9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Services Revenue (R) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & \\ \hline(7) & & \\ \hline(8) & & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Rent Expense (E) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & \\ \hline(3) & \\ \hline(4) & \\ \hline(5) & \\ \hline(6) & \\ \hline(7) & \\ \hline(8) & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Advertising Expense (E) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & & \\ \hline(7) & & & \\ \hline(8) & & & \\ \hline(9) & & & \\ \hline(10) & & & \\ \hline Bal & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Wages Expense (E) } \\ \hline Beg.Bal. & & \\ \hline(1) & & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & \\ \hline(7) & & \\ \hline(8) & & \\ \hline(9) & & \\ \hline(10) & & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Utilities Expense (E) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & \\ \hline(7) & & \\ \hline(8) & & \\ \hline(9) & & \\ \hline(10) & & \\ \hline Bal & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline \multicolumn{3}{|c|}{ Interest Expense (E) } \\ \hline Beg.Bal. & & \\ \hline(1) & & \\ \hline(2) & & \\ \hline(3) & & \\ \hline(4) & & \\ \hline(5) & & \\ \hline(6) & & \\ \hline(7) & & & \\ \hline(8) & & & \\ \hline(9) & & & \\ \hline(10) & & & \\ \hline Bal & & & \\ \hline \end{tabular}