Steve Russell started a snow removal and landscaping business he called Total Care Services. Selected transactions for Total Care Services, for the year ended May 31, 2021, are listed below.

1.		Steve transfers his used pickup truck valued at $3,000 into the business.
2.		Steve invested $2,700 cash in the business and opened a bank account in the name of Total Care Services.
3.		Purchased a used snow plow from a dealer for $1,200 paying half as a down payment and half on account.
4.		Plowed the parking lot of a local mall and billed the mall management company $820.
5.		Paid for gas for the truck $100.
6.		Plowed three neighbours driveways and immediately got paid $20 each.
7.		Collected in full the invoice billed to the mall management company.
8.		Paid balance owing on the purchase of the snow plow.
9.		Purchased a new lawn mower for $700, paying 10% down in cash, the remainder on account.
10.		Paid for business cell phone charges of $30.
11.		Purchased $300 of lawn maintenance supplies for cash.
12.		Billed customers $1,000 for lawn maintenance services completed.
13.		Paid balance owing on lawn mower.
14.		Collected $695 from customers for services previously billed.
15.		Steve withdrew $1,000 cash for personal use.
16.		Provided lawn maintenance services totalling $1,100 for several clients one client whose bill is $100 pays cash, the remainder are on account.

Prepare journal entries to record the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Post to T accounts and arrive at ending balances. (Post entries in the order of journal entries presented in the previous part. If ending balance is 0 enter 0 on the normal side for the account.)

Prepare a trial balance. (Do not list those accounts that have zero ending balance.)

TOTAL CARE SERVICES Trial Balance For the Month Ended May 31, 2021For the Year Ended May 31, 2021May 31, 2021
	Debit	Credit
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles	$	$
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Accounts ReceivableAccounts PayableCashEquipmentFuel ExpenseS. Russell, CapitalS. Russell, DrawingsService RevenueSuppliesTelephone ExpenseVehicles
Totals	$	$