The general journal of Carrie Underwood, Financial Advisor, contains the following entries for the month of June 2019. The business commenced on 1 June 2019.

Date	Particulars	Debit	Credit
2019 June 1	Cash at Bank Capital C. Underwood	100,000	100,000
9	Cash at Bank Loan	36,000	36,000
18	Office Equipment Accounts Payable	45,000	45,000
22	Accounts Payable Cash at Bank	22,000	22,000

Required:

1. Post the above transactions to the T-Accounts provided on the following page
2. Prepare a trial balance of Carrie Underwood, Financial Advisor, as at 30 June 2019