take the journal entries and T accounts and form a trial balance

H 7 12/1/2019 Prepaid Insurance Cash $ $ F 3,000 $ 3,000 $ 275,000 8 12/31/2019 Cash Service Revenue Cash Cost of Goods Sold Sales Revenue 275,000 $ $ 52,500 80,000 $ 132,500 9 12/31/2019 Salaries and Wages Expense $ Billing on Construction in progress $ Unearned Service Revenue $ Construction in Progress 1,700 1,200 960 $ 3,860 10 12/31/2019 Salaries and Wages Expense Utilities Expense Repairs and Maintaince Expense Rent Expense Advertising Expense Cash $ $ $ $ $ 96,000 3,000 1,400 4,600 1,500 $ 106,500 3. Post to the Ledger Accounts: (use T accounts) Accounts Payable Debits Credits $ 11,250 Misc. Expense Debits Credits 10.900 $ Cash Debits Credits $ 60,000 $ 10,900 $ 40,000 $ 110,000 $ 275,000 $ 3.000 $ 52,500 $ 106,500 $ 197,100 $ 11,250 $ 10.900 Inventory Debits Credits $ 110,000 Notes Payable Debits Credits $ 505 518 $ 40.000 Retained Earnings Debits Credits 11.250 5 7 8 9 10 $ $ 110.000 $ 545 518 $ 11 250 31 Construction in Process Debits Credits $ 3,860 Discount on Note Payable Debit Credit $ 205,518 Sales Revenue Debit Credit $ 132,500 $ 3,860 $ 205,518 $ 132,500 operty. Plant, and Equipme Debits Credits $ 300.000 lling on Construction in Proce Debits Credits $ 1,200 Capital in Excess of Par-Pr Debits Credits $ 10,000 $ 1,200 $ 10,000 $ 300.000 Prepaid Insurance Debits Credits $ 3,000 Dividend Payable Debits Credits $ 11 250 $ 3,000 11 250 4. Trial Balance: Rolling Tree Care, Inc. Trial Balance December 31, 2019 Debit Credit 7 3 9 0 1 2 -3 ES 36 37 38