Your company began operations on the first day of the current month. Journal entries for the first month follow:

$\backslash$table$[[$Account$,$Debit $,$ lot,Credit$],[$Cash$,174,000,],[$Common stock,,$174,000],[$Land$,110,200,],[$Equipment$,63,800,],[$Accounts payable,,$29,000],[$Cash$,,145,000],[\backslash$table$[[$Accounts receivable$],[$Service revenue$]],243,600,243\mathrm{.}600],[$Cash$,139,200,243,000],[\backslash$table$[[$Accounts$],[$receivable$]],,139,200],[$Supplies$,17,400,],[$Cash$,,17,400],[\backslash$table$[[$Cash$],[$Unearned fees$]],23,200,23.299],[$Dividends$,17,400,23,200],[$Cash$,,17,400],[\backslash$table$[[$Salaries expense$],[$Cash$]],139,200,],[\backslash$table$[[$Cash$],[$Rent expense$]],,139,200],[\backslash$table$[[$Rent expense$],[$Cash$]],34,800,34,800],[\backslash$table$[[$Utilities expense$],[$Cash$]],11,600,],[\backslash$table$[[$Cash$],[$Cash$]],,11,600],[\backslash$table$[[$Cash$],[$Rent revenue$]],40,600,],[$Rent revenue,,$40,600]]$

Required:

Post the transactions to the T$-$accounts.

Prepare the trial balance.