The following transactions occurred during March 2021 for the Wainwright Corporation. The company owns and operates a wholesale warehouse 1. Issued 42,000 shares of common stock in exchange for $420,000 in cash. 2. Purchased equipment at a cost of $52,000 $16,000 cash was paid and a notes payable to the seller was signed for the balance owed. 3. Purchased inventory on account at a cost of $102,000. The company uses the perpetual inventory system 4. Credit sales for the month totaled $180,000. The cost of the goods sold was $82,000. 5. Paid $6.200 in rent on the warehouse building for the month of March 6. Paid $7,200 to an insurance company for fire and liability insurance for a one-year period beginning April 1, 2021 7. Paid $82,000 on account for the merchandise purchased in 3. 8. Collected $67.000 from customers on account 9. Recorded depreciation expense of $2,200 for the month on the equipment T Accounts Trial Balance Post the above transactions to the below T-accounts. Assume that the opening balances in each of the accounts is zero. (Enter the number of the transaction in the column next to the amount.) Cash Accounts receivable Beg. Bal Beg Bal End. Bal End. Bal Inventory Prepaid Insurance Beg Bal Bog Bal End. Bat. End. Bal Equipment Accumulated depreciation Inventory Prepaid insurance Beg. Bal. Beg. Bal. End. Bal. End. Bal. Equipment Accumulated depreciation Beg. Bal. Beg. Bal. End. Bal. End. Bal. Accounts payable Notes payable Beg. Bal. Beg. Bal. End. Bal End. Bal. Common stock Sales revenue Beg. Bal Beg. Bal Common stock Sales revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Cost of goods sold Rent expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Depreciation expense Beg. Bal. End. Bal. TAccount Trial Balance Account Title Debits Credits Common stock Cash Equipment Inventory Prepaid insurance Accounts payable Accounts receivable Sales revenue Cost of goods sold Rent expense Depreciation expense Accumulated depreciation Notes payable Totals 0 0