The T accounts below summarize the ledger of Mardi Gras Catering Corporation at the end of the first month of operations:

(a) Prepare the complete general journal entries (including explanations) from which the postings to Cash were made.
(b) Prepare a trial balance at April 30,2008.

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Cash No. 101 900 1,500 15,000 4/15 4/12 4/29 600 4/25 1,000 Common Stock No. 311 15,000 No. 400 4.100 600 600 No. 726 600 Accounts Reccivable No. 112 1,000 No. 126 Service Revenue 4100 4/29 Supplies 4/12 4/30 Salaries Expense 4/4 2.500 Accounts Pavable No. 201 4/25 1,500 4/4 2,500 4/15 900