$[$The following information applies to the questions displayed below.$]$

The trial balance for Terry's Auto Shop as of January $1,$ Year $2,$ follows:

$\backslash$table$[[$Account Titles,Debit,Credit$],[,$ Cash,$$16,000,],[$Inventory$,8,000,],[$Common Stock,,$$20,000$

Please help me with

b$.$ Open general ledger t$-$accounts with the appropriate beginning balances and post the journal entries to the T$-$accounts.