Tristar Service Centre repairs automobiles on a cash or credit basis. Accounts in the general ledger for September include: Cash $$10000$; Accounts Receivable $$3500$; Tools $$5500$; Equipment $$25000$; Accounts Payable $$2200$; P$.$ Gibson, Capital $$42300$; P$.$ Gibson, Drawings; Repair Service Revenue; Advertising Expense; Rent Expense; Telephone Expense.

Transactions that occured during October are given below.

a$)$ Set up a T$-$account ledger, then record the opening balances and the following transactions for October $11.$

Oct. $2-$ Paid the monthly rent of $$4000$ to Deneer. Co

$3-$ Repaired Jim Jones' car and billed him $$535.$

$4-$ Purchased a new set of tools for $$1275$ on credit from Tool Supply.

$6-$ Received a bill for $$475$ from the Gazette for advertising.

$6-$ Paid Auto Supply $$750$ for amounts owing to them.

$7-$ Paid the telephone bill received today, $$85.$

$10-$ The owner, P$.$ Gibson, withdrew $$500$ for his own use.

$11-$ Receved $$215$ cash from a customer for a tune$-$up and oil change done today.

$11-$ Received $$175$ cash on account from a customer who was sent a bill last month.

b$)$ Prepare a trial balance for October $11.$