With the given information, produce a list of (1) journal entries, (2) T accounts, and (3) unadjusted trial balance.

Information given:

Accounting Systems Essentials
Assumptions
Current Year	2020
Current Quarter End	December
Current Day End	31
Current Quarter End	December 31, 2020
Prior Year	2020
Prior Quarter End	September
Prior Day End	30
Prior Quarter End	September 30, 2020
Company Name	DRSMM

DRSMM
Chart of Accounts
101		Cash
102		Accounts Receivable
103		Inventory - Parts
104		Inventory - Instruments
105		Office Supplies
106		Prepaid Rent
107		Prepaid Insurance
108		Interest Receivable
109		Notes Receivable
110		Furniture and Fixtures
111		Machinery and Equipment
112		Building
113		Accumulated Depreciation
114		Land
201		Accounts Payable
202		Salaries Payable
203		Interest Payable
204		Dividends Payable
205		Deferred Revenue
206		Notes Payable
301		Common Stock
302		Retained Earnings
303		Income Summary
304		Dividends
401		Sales Revenue
402		Service Revenue
403		Interest Revenue
501		Cost of Goods Sold
502		Advertising Expense
503		Depreciation Expense
504		Insurance Expense
505		Interest Expense
506		Rent Expense
507		Salary Expense
508		Sales Commission Expense
509		Supplies Expense
510		Utilities Expense

DRSMM
Post Closing Trial Balance
As of September 30, 2020
	Dr	Cr
Cash	576,285
Accounts Receivable	532,400
Inventory - Parts	235,635
Inventory - Instruments	1,975,455
Office Supplies	13,560
Prepaid Rent	48,000
Prepaid Insurance	33,000
Interest Receivable	0
Notes Receivable	0
Furniture and Fixtures	792,000
Machinery and Equipment	437,500
Building	1,467,000
Accumulated Depreciation		257,000
Land	895,400
Accounts Payable		158,930
Salaries Payable		10,350
Interest Payable		13,750
Dividends Payable		15,000
Deferred Revenue		126,100
Notes Payable		275,000
Common Stock		1,500,000
Retained Earnings		4,650,105
	7,006,235	7,006,235