This is a question about T-accounts and recording entries in a general journal. With this question I was looking more for explanation than answers as I am trying to learn how to do it. Thanks!

General Journal Able Advertising Inc. Trial Balance August 31, 20XX Date Account PR Debit Credit $31400 3000 750 2000 9000 Cash Accounts Receivable Prepaid Insurance Advertising Supplies Equipment Accounts Payable Uneared Revenue Notes Payable Common Stock Dividends Advertising Revenue Utility Expense Totals $1000 8000 6000 18000 2000 16000 850 $49000 $49000 An inventory of advertising supplies reveals that $700 remain unused. One month of the 3-month insurance policy you purchased has expired (been used). The depreciation on your equipment for the month of August is $225. . You have used $150 of phone and Internet services for which you haven't been billed You have completed $6000 of the work for which you were prepaid on 8/13 . One month of interest on the notes payable is $60. You have performed $1500 of advertising services for a customer who has not been billed yet. Cash Accounts Receivable $3000 Prepaid Insurance $750 $31400 Advertising Supplies $2000 Equipment $9000 Accounts Payable $1000 Unearned Revenue $8000 Notes Payable $6000 Common Stock $18000 Retained Earnings $0 Dividends Advertising Revenue $16000 Utility Expense $850 $2000