The following events apply to Equipment Services Inc. in its first year of operation: Acquired $60,000 cash from the issue of common stock. Received an $8,200 cash advance for services to be provided in the future. Purchased $2,000 of supplies on account. Earned $36,000 of service revenue on account. Incurred $16,100 of operating expenses on account. Collected $28,500 cash from accounts receivable. Made a $15,100 payment on accounts payable. Paid a $2,000 cash dividend to stockholders. Recognized $1,600 of supplies expense. Recorded $3,100 of accrued salaries expense. Recognized $3,100 of revenue for services provided to the customer in Event 2. Required a. Record the events in T-accounts and determine the ending account balances. b. Test the equality of the debit and credit balances of the T-accounts by preparing a trial balance.